Build-Tech: 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-Tech
Largest movements
- Receivables within one year +€53,763
up €53,763 (+178%), from €30,172 to €83,935
of which Trade receivables: +€45,862
- Cash +€10,103
up €10,103 (+26.2%), from €38,564 to €48,667
mainly Net result for the year (+€48,582) and Tax, wage and social debts (+€24,352)
- Tangible fixed assets +€1,638
new in 2025: €1,638
- Reserves +€48,582
up €48,582 (+223%), from €21,747 to €70,329
- Tax, wage and social debts +€24,352
up €24,352 (+280%), from €8,688 to €33,039
of which Taxes: +€23,870
- Trade debts -€7,061
down €7,061 (-20.2%), from €34,933 to €27,871
- Gross operating margin +€39,811
up €39,811 (+128%), from €31,079 to €70,890
- Taxes +€10,897
up €10,897 (+128%), from €8,505 to €19,402
- Staff costs +€1,738
new in 2025: €1,738
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 | €68,736 | €134,239 | +€65,503 | +95.3% |
| Fixed assets | 21/28 | - | €1,638 | +€1,638 | |
| Tangible fixed assets | 22/27 | - | €1,638 | +€1,638 | |
| Furniture and vehicles | 24 | - | €1,638 | +€1,638 | |
| Current assets | 29/58 | €68,736 | €132,602 | +€63,866 | +92.9% |
| Amounts receivable within one year | 40/41 | €30,172 | €83,935 | +€53,763 | +178% |
| Trade receivables | 40 | €10,167 | €56,029 | +€45,862 | +451% |
| Other amounts receivable | 41 | €20,005 | €27,906 | +€7,901 | +39.5% |
| Cash at bank and in hand | 54/58 | €38,564 | €48,667 | +€10,103 | +26.2% |
| Total equity and liabilities | 10/49 | €68,736 | €134,239 | +€65,503 | +95.3% |
| Equity | 10/15 | €24,747 | €73,329 | +€48,582 | +196% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,747 | €70,329 | +€48,582 | +223% |
| Distributable reserves | 133 | €21,747 | €70,329 | +€48,582 | +223% |
| Amounts payable | 17/49 | €43,989 | €60,911 | +€16,922 | +38.5% |
| Amounts payable within one year | 42/48 | €43,989 | €60,911 | +€16,922 | +38.5% |
| Trade debts | 44 | €34,933 | €27,871 | -€7,061 | -20.2% |
| Suppliers | 440/4 | €34,933 | €27,871 | -€7,061 | -20.2% |
| Taxes, remuneration and social security | 45 | €8,688 | €33,039 | +€24,352 | +280% |
| Taxes | 450/3 | €8,688 | €32,558 | +€23,870 | +275% |
| Remuneration and social security | 454/9 | - | €481 | +€481 | |
| Other amounts payable | 47/48 | €369 | - | -€369 | |
| Remuneration, social security and pensions | 62 | - | €1,738 | +€1,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €328 | +€328 | |
| Other operating charges | 640/8 | €50 | €254 | +€204 | +408% |
| Gross operating margin | 9900 | €31,079 | €70,890 | +€39,811 | +128% |
| Operating profit (loss) | 9901 | €31,029 | €68,571 | +€37,542 | +121% |
| Financial income | 75/76B | €18 | €215 | +€197 | +1,087% |
| Recurring financial income | 75 | €18 | €215 | +€197 | +1,087% |
| Financial charges | 65/66B | €795 | €802 | +€7 | +0.9% |
| Recurring financial charges | 65 | €795 | €802 | +€7 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €30,252 | €67,984 | +€37,732 | +125% |
| Income taxes | 67/77 | €8,505 | €19,402 | +€10,897 | +128% |
| Profit (loss) for the period | 9904 | €21,747 | €48,582 | +€26,835 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €21,747 | €48,582 | +€26,835 | +123% |
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 14 October 2026 via checked.be.