BUILD GROUP: 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 GROUP
Largest movements
- Receivables within one year -€2,473
down €2,473 (-2.1%), from €115,410 to €112,937
of which Trade receivables: -€5,811
- Trade debts -€7,986
down €7,986 (-18.4%), from €43,338 to €35,352
of which Suppliers: -€7,664
- Profit (loss) carried forward +€6,459
up €6,459 (+11.9%), from €54,343 to €60,802
- Tax, wage and social debts -€2,053
down €2,053 (-42.7%), from €4,805 to €2,752
- Turnover -€62,606
down €62,606 (-15.2%), from €411,756 to €349,151
- Purchases and services -€54,885
down €54,885 (-14.1%), from €389,583 to €334,698
- Gross operating margin -€7,721
down €7,721 (-34.8%), from €22,173 to €14,453
- Financial charges -€6,841
down €6,841 (-75.8%), from €9,024 to €2,183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,747 | €117,166 | -€3,581 | -3.0% |
| Fixed assets | 21/28 | €1,178 | €536 | -€642 | -54.5% |
| Tangible fixed assets | 22/27 | €878 | €236 | -€642 | -73.1% |
| Plant, machinery and equipment | 23 | €472 | €236 | -€236 | -50.0% |
| Furniture and vehicles | 24 | €406 | - | -€406 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €119,569 | €116,630 | -€2,939 | -2.5% |
| Amounts receivable within one year | 40/41 | €115,410 | €112,937 | -€2,473 | -2.1% |
| Trade receivables | 40 | €95,801 | €89,990 | -€5,811 | -6.1% |
| Other amounts receivable | 41 | €19,609 | €22,947 | +€3,338 | +17.0% |
| Cash at bank and in hand | 54/58 | €4,159 | €3,693 | -€466 | -11.2% |
| Total equity and liabilities | 10/49 | €120,747 | €117,166 | -€3,581 | -3.0% |
| Equity | 10/15 | €72,603 | €79,062 | +€6,459 | +8.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 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 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,343 | €60,802 | +€6,459 | +11.9% |
| Amounts payable | 17/49 | €48,143 | €38,104 | -€10,040 | -20.9% |
| Amounts payable within one year | 42/48 | €48,143 | €38,104 | -€10,040 | -20.9% |
| Trade debts | 44 | €43,338 | €35,352 | -€7,986 | -18.4% |
| Suppliers | 440/4 | €18,967 | €11,303 | -€7,664 | -40.4% |
| Bills of exchange payable | 441 | €24,371 | €24,049 | -€322 | -1.3% |
| Taxes, remuneration and social security | 45 | €4,805 | €2,752 | -€2,053 | -42.7% |
| Taxes | 450/3 | €4,805 | €2,752 | -€2,053 | -42.7% |
| Turnover | 70 | €411,756 | €349,151 | -€62,606 | -15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €389,583 | €334,698 | -€54,885 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €642 | -€2,453 | -79.3% |
| Other operating charges | 640/8 | €2,209 | €2,086 | -€124 | -5.6% |
| Gross operating margin | 9900 | €22,173 | €14,453 | -€7,721 | -34.8% |
| Operating profit (loss) | 9901 | €16,869 | €11,725 | -€5,144 | -30.5% |
| Financial charges | 65/66B | €9,024 | €2,183 | -€6,841 | -75.8% |
| Recurring financial charges | 65 | €9,024 | €2,183 | -€6,841 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €7,845 | €9,542 | +€1,697 | +21.6% |
| Income taxes | 67/77 | €2,396 | €3,083 | +€687 | +28.7% |
| Profit (loss) for the period | 9904 | €5,449 | €6,459 | +€1,010 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,449 | €6,459 | +€1,010 | +18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.