BUILD & REPAIR: 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 & REPAIR
Largest movements
- Receivables within one year -€26,626
down €26,626 (-22.5%), from €118,601 to €91,974
of which Trade receivables: -€16,755
- Cash -€10,128
down €10,128 (-99.5%), from €10,177 to €50
mainly Trade debts (-€82,692) and Deferred charges and accrued income (-€2,267)
- Deferred charges and accrued income +€2,267
up €2,267 (+132%), from €1,716 to €3,982
- Trade debts -€82,692
down €82,692 (-67.9%), from €121,770 to €39,078
- Other debts +€45,758
up €45,758, from €0 to €45,758
- Gross operating margin -€5,867
down €5,867, from €4,828 to -€1,039
- Financial income +€2,308
up €2,308 (+135%), from €1,716 to €4,023
- Financial charges -€931
down €931 (-90.9%), from €1,025 to €94
- Taxes -€453
down €453 (-55.2%), from €821 to €368
- Depreciation -€360
down €360 (-27.8%), from €1,294 to €934
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
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 | €132,605 | €97,184 | -€35,421 | -26.7% |
| Fixed assets | 21/28 | €2,112 | €1,178 | -€934 | -44.2% |
| Tangible fixed assets | 22/27 | €2,112 | €1,178 | -€934 | -44.2% |
| Plant, machinery and equipment | 23 | €1,293 | €776 | -€517 | -40.0% |
| Furniture and vehicles | 24 | €818 | €402 | -€417 | -50.9% |
| Current assets | 29/58 | €130,494 | €96,006 | -€34,487 | -26.4% |
| Amounts receivable within one year | 40/41 | €118,601 | €91,974 | -€26,626 | -22.5% |
| Trade receivables | 40 | €22,353 | €5,598 | -€16,755 | -75.0% |
| Other amounts receivable | 41 | €96,248 | €86,376 | -€9,872 | -10.3% |
| Cash at bank and in hand | 54/58 | €10,177 | €50 | -€10,128 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,716 | €3,982 | +€2,267 | +132% |
| Total equity and liabilities | 10/49 | €132,605 | €97,184 | -€35,421 | -26.7% |
| Equity | 10/15 | €9,573 | €10,567 | +€994 | +10.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,573 | €5,567 | +€994 | +21.7% |
| Amounts payable | 17/49 | €123,032 | €86,617 | -€36,415 | -29.6% |
| Amounts payable within one year | 42/48 | €123,032 | €86,217 | -€36,815 | -29.9% |
| Trade debts | 44 | €121,770 | €39,078 | -€82,692 | -67.9% |
| Suppliers | 440/4 | €121,770 | €39,078 | -€82,692 | -67.9% |
| Taxes, remuneration and social security | 45 | €1,262 | €1,382 | +€120 | +9.5% |
| Taxes | 450/3 | €1,262 | €1,382 | +€120 | +9.5% |
| Other amounts payable | 47/48 | €0 | €45,758 | +€45,758 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €934 | -€360 | -27.8% |
| Other operating charges | 640/8 | €767 | €594 | -€173 | -22.5% |
| Gross operating margin | 9900 | €4,828 | -€1,039 | -€5,867 | |
| Operating profit (loss) | 9901 | €2,767 | -€2,567 | -€5,334 | |
| Financial income | 75/76B | €1,716 | €4,023 | +€2,308 | +135% |
| Recurring financial income | 75 | €1,716 | €4,023 | +€2,308 | +135% |
| Financial charges | 65/66B | €1,025 | €94 | -€931 | -90.9% |
| Recurring financial charges | 65 | €1,025 | €94 | -€931 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €3,458 | €1,362 | -€2,096 | -60.6% |
| Income taxes | 67/77 | €821 | €368 | -€453 | -55.2% |
| Profit (loss) for the period | 9904 | €2,637 | €994 | -€1,643 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,637 | €994 | -€1,643 | -62.3% |
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 19 October 2026 via checked.be.