BUILD2be: 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.
BUILD2be
Largest movements
- Cash +€157,582
up €157,582 (+517%), from €30,470 to €188,052
mainly Accrued charges and deferred income (+€278,512) and Receivables within one year (+€103,623)
- Stocks and contracts +€130,504
up €130,504 (+71.0%), from €183,717 to €314,220
of which Stocks: +€122,082
- Receivables within one year -€103,623
down €103,623 (-20.5%), from €505,060 to €401,437
of which Trade receivables: -€86,393
- Accrued charges and deferred income +€278,512
up €278,512 (+34,391%), from €810 to €279,322
- Trade debts -€66,966
down €66,966 (-52.2%), from €128,376 to €61,410
- Profit (loss) carried forward -€42,425
down €42,425 (-74.9%), from -€56,627 to -€99,052
- Tax, wage and social debts +€10,575
up €10,575 (+118%), from €8,994 to €19,569
- Gross operating margin -€4,036
down €4,036 (-11.3%), from -€35,599 to -€39,635
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 | €821,213 | €998,115 | +€176,902 | +21.5% |
| Fixed assets | 21/28 | €97,600 | €87,497 | -€10,103 | -10.4% |
| Tangible fixed assets | 22/27 | €5,725 | €4,247 | -€1,478 | -25.8% |
| Furniture and vehicles | 24 | €5,725 | €4,247 | -€1,478 | -25.8% |
| Financial fixed assets | 28 | €91,875 | €83,250 | -€8,625 | -9.4% |
| Current assets | 29/58 | €723,613 | €910,618 | +€187,005 | +25.8% |
| Stocks and contracts in progress | 3 | €183,717 | €314,220 | +€130,504 | +71.0% |
| Stocks | 30/36 | €183,717 | €305,798 | +€122,082 | +66.5% |
| Contracts in progress | 37 | - | €8,422 | +€8,422 | |
| Amounts receivable within one year | 40/41 | €505,060 | €401,437 | -€103,623 | -20.5% |
| Trade receivables | 40 | €131,936 | €45,543 | -€86,393 | -65.5% |
| Other amounts receivable | 41 | €373,124 | €355,894 | -€17,230 | -4.6% |
| Cash at bank and in hand | 54/58 | €30,470 | €188,052 | +€157,582 | +517% |
| Deferred charges and accrued income | 490/1 | €4,366 | €6,908 | +€2,542 | +58.2% |
| Total equity and liabilities | 10/49 | €821,213 | €998,115 | +€176,902 | +21.5% |
| Equity | 10/15 | €446,954 | €404,529 | -€42,425 | -9.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €428,581 | €428,581 | = | 0.0% |
| Distributable reserves | 133 | €428,581 | €428,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,627 | -€99,052 | -€42,425 | -74.9% |
| Amounts payable | 17/49 | €374,259 | €593,586 | +€219,327 | +58.6% |
| Amounts payable within one year | 42/48 | €373,449 | €314,264 | -€59,185 | -15.8% |
| Trade debts | 44 | €128,376 | €61,410 | -€66,966 | -52.2% |
| Suppliers | 440/4 | €128,376 | €61,410 | -€66,966 | -52.2% |
| Taxes, remuneration and social security | 45 | €8,994 | €19,569 | +€10,575 | +118% |
| Taxes | 450/3 | €8,994 | €19,569 | +€10,575 | +118% |
| Other amounts payable | 47/48 | €236,079 | €233,286 | -€2,794 | -1.2% |
| Accrued charges and deferred income | 492/3 | €810 | €279,322 | +€278,512 | +34,391% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,478 | = | 0.0% |
| Other operating charges | 640/8 | €2,267 | €2,392 | +€125 | +5.5% |
| Gross operating margin | 9900 | -€35,599 | -€39,635 | -€4,036 | -11.3% |
| Operating profit (loss) | 9901 | -€39,344 | -€43,505 | -€4,161 | -10.6% |
| Financial income | 75/76B | €4,334 | €4,403 | +€69 | +1.6% |
| Recurring financial income | 75 | €4,334 | €4,403 | +€69 | +1.6% |
| Financial charges | 65/66B | €3,100 | €2,966 | -€134 | -4.3% |
| Recurring financial charges | 65 | €3,100 | €2,966 | -€134 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,111 | -€42,068 | -€3,957 | -10.4% |
| Income taxes | 67/77 | €364 | €357 | -€7 | -1.9% |
| Profit (loss) for the period | 9904 | -€38,475 | -€42,425 | -€3,950 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,475 | -€42,425 | -€3,950 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.