BUILD ENGINEERING SOLUTIONS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUILD ENGINEERING SOLUTIONS
Largest movements
- Tangible fixed assets -€19,840
down €19,840 (-16.0%), from €124,360 to €104,521
of which Land and buildings: -€13,669
- Cash -€8,307
down €8,307 (-57.1%), from €14,554 to €6,248
mainly Net result for the year (-€29,472)
- Profit (loss) carried forward -€29,472
down €29,472 (-92.7%), from -€31,803 to -€61,275
- Gross operating margin -€39,435
down €39,435, from €30,698 to -€8,737
- Depreciation +€823
up €823 (+4.3%), from €19,017 to €19,840
- Other operating charges +€376
up €376 (+198.9%), from €189 to €565
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,315 | €118,213 | -€29,102 | -19.8% |
| Fixed assets | 21/28 | €128,195 | €108,356 | -€19,840 | -15.5% |
| Tangible fixed assets | 22/27 | €124,360 | €104,521 | -€19,840 | -16.0% |
| Land and buildings | 22 | €111,221 | €97,551 | -€13,669 | -12.3% |
| Plant, machinery and equipment | 23 | €712 | €552 | -€160 | -22.5% |
| Furniture and vehicles | 24 | €9,578 | €4,517 | -€5,060 | -52.8% |
| Other tangible fixed assets | 26 | €2,850 | €1,900 | -€950 | -33.3% |
| Financial fixed assets | 28 | €3,835 | €3,835 | = | 0.0% |
| Current assets | 29/58 | €19,120 | €9,858 | -€9,262 | -48.4% |
| Amounts receivable within one year | 40/41 | €4,565 | €3,610 | -€955 | -20.9% |
| Trade receivables | 40 | €351 | €0 | -€351 | -100.0% |
| Other amounts receivable | 41 | €4,215 | €3,610 | -€605 | -14.3% |
| Cash at bank and in hand | 54/58 | €14,554 | €6,248 | -€8,307 | -57.1% |
| Total equity and liabilities | 10/49 | €147,315 | €118,213 | -€29,102 | -19.8% |
| Equity | 10/15 | €140,169 | €110,696 | -€29,472 | -21.0% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €160,772 | €160,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,393 | €4,393 | = | 0.0% |
| Distributable reserves | 133 | €154,519 | €154,519 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,803 | -€61,275 | -€29,472 | -92.7% |
| Amounts payable | 17/49 | €7,146 | €7,517 | +€371 | +5.2% |
| Amounts payable within one year | 42/48 | €7,146 | €7,517 | +€371 | +5.2% |
| Trade debts | 44 | €317 | €549 | +€233 | +73.5% |
| Suppliers | 440/4 | €317 | €549 | +€233 | +73.5% |
| Taxes, remuneration and social security | 45 | €830 | €968 | +€138 | +16.6% |
| Taxes | 450/3 | €830 | €968 | +€138 | +16.6% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,017 | €19,840 | +€823 | +4.3% |
| Other operating charges | 640/8 | €189 | €565 | +€376 | +198.9% |
| Gross operating margin | 9900 | €30,698 | -€8,737 | -€39,435 | |
| Operating profit (loss) | 9901 | €11,492 | -€29,142 | -€40,634 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +388.5% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +388.5% |
| Financial charges | 65/66B | €40 | €0 | -€40 | -100.0% |
| Recurring financial charges | 65 | €40 | €0 | -€40 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €11,452 | -€29,141 | -€40,593 | |
| Income taxes | 67/77 | €344 | €332 | -€12 | -3.6% |
| Profit (loss) for the period | 9904 | €11,108 | -€29,472 | -€40,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,108 | -€29,472 | -€40,580 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.