BUILD LINK: 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 LINK
Largest movements
- Receivables within one year +€2,891
up €2,891 (+16.0%), from €18,015 to €20,906
- Profit (loss) carried forward +€3,754
up €3,754 (+30.0%), from €12,532 to €16,286
- Tax, wage and social debts -€1,471
down €1,471 (-26.5%), from €5,543 to €4,072
of which Remuneration and social security: -€2,410
- Trade debts +€568
new in 2025: €568
- Gross operating margin -€11,019
down €11,019 (-70.1%), from €15,712 to €4,693
- Taxes -€2,194
down €2,194 (-70.0%), from €3,133 to €939
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 | €18,075 | €20,926 | +€2,851 | +15.8% |
| Current assets | 29/58 | €18,075 | €20,926 | +€2,851 | +15.8% |
| Amounts receivable within one year | 40/41 | €18,015 | €20,906 | +€2,891 | +16.0% |
| Other amounts receivable | 41 | €18,015 | €20,906 | +€2,891 | +16.0% |
| Cash at bank and in hand | 54/58 | €60 | €20 | -€41 | -67.1% |
| Total equity and liabilities | 10/49 | €18,075 | €20,926 | +€2,851 | +15.8% |
| Equity | 10/15 | €12,532 | €16,286 | +€3,754 | +30.0% |
| Profit (loss) carried forward | 14 | €12,532 | €16,286 | +€3,754 | +30.0% |
| Amounts payable | 17/49 | €5,543 | €4,640 | -€903 | -16.3% |
| Amounts payable within one year | 42/48 | €5,543 | €4,640 | -€903 | -16.3% |
| Trade debts | 44 | - | €568 | +€568 | |
| Suppliers | 440/4 | - | €568 | +€568 | |
| Taxes, remuneration and social security | 45 | €5,543 | €4,072 | -€1,471 | -26.5% |
| Taxes | 450/3 | €3,133 | €4,072 | +€939 | +30.0% |
| Remuneration and social security | 454/9 | €2,410 | - | -€2,410 | |
| Gross operating margin | 9900 | €15,712 | €4,693 | -€11,019 | -70.1% |
| Operating profit (loss) | 9901 | €15,712 | €4,693 | -€11,019 | -70.1% |
| Financial charges | 65/66B | €47 | - | -€47 | |
| Recurring financial charges | 65 | €47 | - | -€47 | |
| Profit (loss) for the period before taxes | 9903 | €15,665 | €4,693 | -€10,972 | -70.0% |
| Income taxes | 67/77 | €3,133 | €939 | -€2,194 | -70.0% |
| Profit (loss) for the period | 9904 | €12,532 | €3,754 | -€8,778 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,532 | €3,754 | -€8,778 | -70.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.