BUILD-SUPPORT: 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-SUPPORT
Largest movements
- Receivables within one year +€14,828
up €14,828 (+11.2%), from €132,316 to €147,144
of which Other amounts receivable: +€16,076
- Tangible fixed assets +€2,767
up €2,767 (+23.0%), from €12,021 to €14,789
of which Furniture and vehicles: +€4,795
- Reserves +€40,000
up €40,000 (+50.0%), from €80,000 to €120,000
- Other debts -€19,576
down €19,576 (-34.5%), from €56,696 to €37,120
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€5,674
up €5,674 (+34.3%), from €16,521 to €22,194
- Gross operating margin +€17,505
up €17,505 (+19.5%), from €89,657 to €107,162
- Taxes +€10,057
up €10,057 (+47.0%), from €21,413 to €31,470
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 | €167,471 | €184,471 | +€16,999 | +10.2% |
| Fixed assets | 21/28 | €12,021 | €14,789 | +€2,767 | +23.0% |
| Tangible fixed assets | 22/27 | €12,021 | €14,789 | +€2,767 | +23.0% |
| Plant, machinery and equipment | 23 | €558 | €112 | -€446 | -79.9% |
| Furniture and vehicles | 24 | €1,052 | €5,847 | +€4,795 | +455.9% |
| Other tangible fixed assets | 26 | €10,412 | €8,829 | -€1,582 | -15.2% |
| Current assets | 29/58 | €155,450 | €169,682 | +€14,232 | +9.2% |
| Amounts receivable within one year | 40/41 | €132,316 | €147,144 | +€14,828 | +11.2% |
| Trade receivables | 40 | €29,379 | €28,131 | -€1,248 | -4.2% |
| Other amounts receivable | 41 | €102,937 | €119,013 | +€16,076 | +15.6% |
| Cash at bank and in hand | 54/58 | €21,404 | €22,027 | +€623 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,730 | €511 | -€1,219 | -70.5% |
| Total equity and liabilities | 10/49 | €167,471 | €184,471 | +€16,999 | +10.2% |
| Equity | 10/15 | €80,000 | €120,000 | +€40,000 | +50.0% |
| Reserves | 13 | €80,000 | €120,000 | +€40,000 | +50.0% |
| Distributable reserves | 133 | €80,000 | €120,000 | +€40,000 | +50.0% |
| Amounts payable | 17/49 | €87,471 | €64,471 | -€23,001 | -26.3% |
| Amounts payable within one year | 42/48 | €87,471 | €64,471 | -€23,001 | -26.3% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €4,254 | €5,156 | +€902 | +21.2% |
| Suppliers | 440/4 | €4,254 | €5,156 | +€902 | +21.2% |
| Taxes, remuneration and social security | 45 | €16,521 | €22,194 | +€5,674 | +34.3% |
| Taxes | 450/3 | €16,521 | €22,194 | +€5,674 | +34.3% |
| Other amounts payable | 47/48 | €56,696 | €37,120 | -€19,576 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,541 | €3,559 | +€1,017 | +40.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €89,657 | €107,162 | +€17,505 | +19.5% |
| Operating profit (loss) | 9901 | €86,666 | €103,142 | +€16,475 | +19.0% |
| Financial income | 75/76B | €5,200 | €6,014 | +€814 | +15.7% |
| Recurring financial income | 75 | €5,200 | €6,014 | +€814 | +15.7% |
| Financial charges | 65/66B | €736 | €566 | -€171 | -23.2% |
| Recurring financial charges | 65 | €736 | €566 | -€171 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €91,130 | €108,590 | +€17,460 | +19.2% |
| Income taxes | 67/77 | €21,413 | €31,470 | +€10,057 | +47.0% |
| Profit (loss) for the period | 9904 | €69,717 | €77,120 | +€7,403 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,717 | €77,120 | +€7,403 | +10.6% |
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.