BUILD-SOFTWARE Holding: 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-SOFTWARE Holding
Largest movements
- Financial fixed assets -€402,869
down €402,869 (-19.8%), from €2.0m to €1.6m
- Intangible fixed assets +€204,476
up €204,476 (+137%), from €149,477 to €353,952
- Receivables within one year +€65,875
up €65,875 (+19.5%), from €337,165 to €403,040
of which Trade receivables: +€99,095
- Other debts -€509,863
no longer reported in 2025 (was €509,863)
- Trade debts +€285,240
up €285,240 (+1,864%), from €15,302 to €300,541
of which Suppliers: +€292,918
- Contributions +€72,131
up €72,131 (+4.3%), from €1.7m to €1.7m
of which Contributions outside capital: +€72,131
- Gross operating margin +€139,062
up €139,062, from -€7,679 to €131,384
- Depreciation +€73,721
up €73,721 (+515%), from €14,322 to €88,043
- Financial charges +€25,767
new in 2025: €25,767
- Taxes -€2,977
new in 2025: -€2,977
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,542,077 | €2,409,702 | -€132,375 | -5.2% |
| Fixed assets | 21/28 | €2,179,111 | €1,980,717 | -€198,394 | -9.1% |
| Intangible fixed assets | 21 | €149,477 | €353,952 | +€204,476 | +137% |
| Financial fixed assets | 28 | €2,029,634 | €1,626,765 | -€402,869 | -19.8% |
| Current assets | 29/58 | €362,966 | €428,985 | +€66,019 | +18.2% |
| Amounts receivable within one year | 40/41 | €337,165 | €403,040 | +€65,875 | +19.5% |
| Trade receivables | 40 | €292,261 | €391,356 | +€99,095 | +33.9% |
| Other amounts receivable | 41 | €44,904 | €11,684 | -€33,220 | -74.0% |
| Cash at bank and in hand | 54/58 | €25,801 | €25,945 | +€143 | +0.6% |
| Total equity and liabilities | 10/49 | €2,542,077 | €2,409,702 | -€132,375 | -5.2% |
| Equity | 10/15 | €2,016,912 | €2,109,094 | +€92,182 | +4.6% |
| Contributions | 10/11 | €1,660,870 | €1,733,001 | +€72,131 | +4.3% |
| Capital | 10 | €16,645 | €16,645 | = | 0.0% |
| Issued capital | 100 | €16,645 | €16,645 | = | 0.0% |
| Contributions outside capital | 11 | €1,644,225 | €1,716,356 | +€72,131 | +4.4% |
| Share premium | 1100/10 | €125,225 | €125,225 | = | 0.0% |
| Other | 1109/19 | €1,519,000 | €1,591,131 | +€72,131 | +4.7% |
| Reserves | 13 | €43,865 | €43,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,815 | €14,815 | = | 0.0% |
| Legal reserve | 130 | €14,815 | €14,815 | = | 0.0% |
| Distributable reserves | 133 | €29,050 | €29,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,177 | €332,228 | +€20,051 | +6.4% |
| Amounts payable | 17/49 | €525,165 | €300,608 | -€224,556 | -42.8% |
| Amounts payable within one year | 42/48 | €525,165 | €300,608 | -€224,556 | -42.8% |
| Trade debts | 44 | €15,302 | €300,541 | +€285,240 | +1,864% |
| Suppliers | 440/4 | €7,623 | €300,541 | +€292,918 | +3,843% |
| Bills of exchange payable | 441 | €7,679 | - | -€7,679 | |
| Taxes, remuneration and social security | 45 | - | €67 | +€67 | |
| Taxes | 450/3 | - | €67 | +€67 | |
| Other amounts payable | 47/48 | €509,863 | - | -€509,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,322 | €88,043 | +€73,721 | +515% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€7,679 | €131,384 | +€139,062 | |
| Operating profit (loss) | 9901 | -€22,001 | €42,841 | +€64,842 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €25,767 | +€25,767 | |
| Recurring financial charges | 65 | - | €25,767 | +€25,767 | |
| Profit (loss) for the period before taxes | 9903 | -€22,001 | €17,074 | +€39,075 | |
| Income taxes | 67/77 | - | -€2,977 | -€2,977 | |
| Profit (loss) for the period | 9904 | -€22,001 | €20,051 | +€42,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,001 | €20,051 | +€42,052 |
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 29 October 2026 via checked.be.