BUILD ENTERPRISE: what changed
Two financial 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 ENTERPRISE
Largest movements
- Receivables within one year -€8,320
no longer reported in 2025 (was €8,320)
of which Other amounts receivable: -€4,500
- Tangible fixed assets -€8,000
no longer reported in 2025 (was €8,000)
- Profit (loss) carried forward -€16,576
down €16,576 (-184%), from -€8,986 to -€25,562
- Other debts +€443
up €443 (+3.7%), from €12,026 to €12,469
- Trade debts -€187
no longer reported in 2025 (was €187)
- Write-downs +€8,320
new in 2025: €8,320
- Gross operating margin +€1,318
up €1,318 (+83.7%), from -€1,574 to -€256
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,320 | - | -€16,320 | |
| Fixed assets | 21/28 | €8,000 | - | -€8,000 | |
| Tangible fixed assets | 22/27 | €8,000 | - | -€8,000 | |
| Land and buildings | 22 | €8,000 | - | -€8,000 | |
| Current assets | 29/58 | €8,320 | - | -€8,320 | |
| Amounts receivable within one year | 40/41 | €8,320 | - | -€8,320 | |
| Trade receivables | 40 | €3,820 | - | -€3,820 | |
| Other amounts receivable | 41 | €4,500 | - | -€4,500 | |
| Total equity and liabilities | 10/49 | €16,320 | €0 | -€16,320 | -100% |
| Equity | 10/15 | €4,107 | -€12,469 | -€16,576 | |
| Contributions | 10/11 | €12,646 | €12,646 | = | 0.0% |
| Reserves | 13 | €447 | €447 | = | 0.0% |
| Distributable reserves | 133 | €447 | €447 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,986 | -€25,562 | -€16,576 | -184% |
| Amounts payable | 17/49 | €12,213 | €12,469 | +€256 | +2.1% |
| Amounts payable within one year | 42/48 | €12,213 | €12,469 | +€256 | +2.1% |
| Trade debts | 44 | €187 | - | -€187 | |
| Suppliers | 440/4 | €187 | - | -€187 | |
| Other amounts payable | 47/48 | €12,026 | €12,469 | +€443 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,320 | +€8,320 | |
| Gross operating margin | 9900 | -€1,574 | -€256 | +€1,318 | +83.7% |
| Operating profit (loss) | 9901 | -€1,574 | -€8,576 | -€7,002 | -445% |
| Profit (loss) for the period before taxes | 9903 | -€1,574 | -€8,576 | -€7,002 | -445% |
| Profit (loss) for the period | 9904 | -€1,574 | -€8,576 | -€7,002 | -445% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,574 | -€8,576 | -€7,002 | -445% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.