Build for U: 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 for U
Largest movements
- Cash +€285
up €285 (+198.5%), from €144 to €429
mainly Other debts (+€1,250) and Trade debts (+€17)
- Other debts +€1,250
up €1,250 (+0.4%), from €329,452 to €330,702
- Profit (loss) carried forward -€982
down €982 (-0.3%), from -€349,781 to -€350,762
- Trade debts +€17
up €17 (+3.5%), from €472 to €489
- Financial charges -€122
down €122 (-20.0%), from €612 to €490
- Other operating charges -€25
down €25 (-5.8%), from €424 to €400
- Gross operating margin -€7
down €7 (-7.7%), from -€85 to -€92
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 | €144 | €429 | +€285 | +198.5% |
| Current assets | 29/58 | €144 | €429 | +€285 | +198.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €144 | €429 | +€285 | +198.5% |
| Total equity and liabilities | 10/49 | €144 | €429 | +€285 | +198.5% |
| Equity | 10/15 | -€329,781 | -€330,762 | -€982 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€349,781 | -€350,762 | -€982 | -0.3% |
| Amounts payable | 17/49 | €329,924 | €331,191 | +€1,267 | +0.4% |
| Amounts payable within one year | 42/48 | €329,924 | €331,191 | +€1,267 | +0.4% |
| Trade debts | 44 | €472 | €489 | +€17 | +3.5% |
| Suppliers | 440/4 | €472 | €489 | +€17 | +3.5% |
| Other amounts payable | 47/48 | €329,452 | €330,702 | +€1,250 | +0.4% |
| Other operating charges | 640/8 | €424 | €400 | -€25 | -5.8% |
| Gross operating margin | 9900 | -€85 | -€92 | -€7 | -7.7% |
| Operating profit (loss) | 9901 | -€510 | -€492 | +€18 | +3.5% |
| Financial charges | 65/66B | €612 | €490 | -€122 | -20.0% |
| Recurring financial charges | 65 | €612 | €490 | -€122 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,122 | -€982 | +€140 | +12.5% |
| Profit (loss) for the period | 9904 | -€1,122 | -€982 | +€140 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,122 | -€982 | +€140 | +12.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.