Build4Ever: what changed
What changed
Build4Ever
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€98,966
2024 · -€37,491-€61,474
Equity
€29,972
2024 · €128,938-€98,966
Cash
€39,194
2024 · €135,266-€96,073
Balance sheet total
€696,555
2024 · €833,291-€136,737
Largest movements
Assets
- Receivables within one year -€195,870
down €195,870 (-41.0%), from €477,823 to €281,953
of which Trade receivables: -€204,111
- Stocks and contracts +€143,136
up €143,136 (+152%), from €94,112 to €237,248
of which Stocks: +€85,310
- Cash -€96,073
down €96,073 (-71.0%), from €135,266 to €39,194
mainly Stocks and contracts (-€143,136) and Accrued charges and deferred income (-€127,573)
- Tangible fixed assets +€16,791
up €16,791 (+15.2%), from €110,115 to €126,906
of which Leasing and similar rights: +€35,965
Equity and liabilities
- Accrued charges and deferred income -€127,573
down €127,573 (-81.4%), from €156,759 to €29,186
- Trade debts +€119,656
up €119,656 (+39.1%), from €306,415 to €426,071
- Reserves -€98,966
down €98,966 (-90.8%), from €108,938 to €9,972
- Short-term financial debts -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Tax, wage and social debts +€22,325
up €22,325 (+59.9%), from €37,269 to €59,595
of which Remuneration and social security: +€20,566
Income statement
- Staff costs +€96,425
up €96,425 (+24.2%), from €398,848 to €495,273
- Gross operating margin +€31,482
up €31,482 (+7.5%), from €418,198 to €449,680
- Depreciation -€4,579
down €4,579 (-11.2%), from €40,796 to €36,217
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€37,491
Gross operating margin
+€31,482
Staff costs
-€96,425
Depreciation
+€4,579
Other operating charges
-€2,971
Financial income
-€1,922
Financial charges
+€3,772
Taxes
+€11
Result 2025
-€98,966
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,077
Investment
-€44,857
Financing
-€48,139
Cash 2024
€135,266
From operations (derived)
-€3,077
Net result for the year
-€98,966
Depreciation
+€36,217
Stocks and contracts
-€143,136
Receivables within one year
+€195,870
Deferred charges and accrued income
-€3,430
Trade debts
+€119,656
Tax, wage and social debts
+€22,325
Other debts
-€4,040
Accrued charges and deferred income
-€127,573
Investment (derived)
-€44,857
Investment in fixed assets (net)
-€44,857
Financing
-€48,139
Debts after one year
+€5,858
Current portion of long-term debt
-€3,997
Short-term financial debts
-€50,000
Cash 2025
€39,194
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,291 | €696,555 | -€136,737 | -16.4% |
| Fixed assets | 21/28 | €118,266 | €126,906 | +€8,640 | +7.3% |
| Tangible fixed assets | 22/27 | €110,115 | €126,906 | +€16,791 | +15.2% |
| Plant, machinery and equipment | 23 | €9,649 | €12,061 | +€2,411 | +25.0% |
| Furniture and vehicles | 24 | €85,796 | €60,485 | -€25,311 | -29.5% |
| Leasing and similar rights | 25 | €14,670 | €50,636 | +€35,965 | +245% |
| Other tangible fixed assets | 26 | - | €3,725 | +€3,725 | |
| Financial fixed assets | 28 | €8,151 | €0 | -€8,151 | -100% |
| Current assets | 29/58 | €715,025 | €569,648 | -€145,377 | -20.3% |
| Stocks and contracts in progress | 3 | €94,112 | €237,248 | +€143,136 | +152% |
| Stocks | 30/36 | €63,835 | €149,145 | +€85,310 | +134% |
| Contracts in progress | 37 | €30,277 | €88,104 | +€57,827 | +191% |
| Amounts receivable within one year | 40/41 | €477,823 | €281,953 | -€195,870 | -41.0% |
| Trade receivables | 40 | €453,705 | €249,593 | -€204,111 | -45.0% |
| Other amounts receivable | 41 | €24,118 | €32,360 | +€8,242 | +34.2% |
| Cash at bank and in hand | 54/58 | €135,266 | €39,194 | -€96,073 | -71.0% |
| Deferred charges and accrued income | 490/1 | €7,823 | €11,253 | +€3,430 | +43.8% |
| Total equity and liabilities | 10/49 | €833,291 | €696,555 | -€136,737 | -16.4% |
| Equity | 10/15 | €128,938 | €29,972 | -€98,966 | -76.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €108,938 | €9,972 | -€98,966 | -90.8% |
| Distributable reserves | 133 | €108,938 | €9,972 | -€98,966 | -90.8% |
| Amounts payable | 17/49 | €704,353 | €666,582 | -€37,771 | -5.4% |
| Amounts payable after more than one year | 17 | €60,615 | €66,473 | +€5,858 | +9.7% |
| Financial debts | 170/4 | €60,615 | €66,473 | +€5,858 | +9.7% |
| Amounts payable within one year | 42/48 | €486,979 | €570,923 | +€83,944 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €39,255 | €35,258 | -€3,997 | -10.2% |
| Financial debts | 43 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Credit institutions | 430/8 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade debts | 44 | €306,415 | €426,071 | +€119,656 | +39.1% |
| Suppliers | 440/4 | €306,415 | €426,071 | +€119,656 | +39.1% |
| Taxes, remuneration and social security | 45 | €37,269 | €59,595 | +€22,325 | +59.9% |
| Taxes | 450/3 | €2,759 | €4,519 | +€1,760 | +63.8% |
| Remuneration and social security | 454/9 | €34,510 | €55,076 | +€20,566 | +59.6% |
| Other amounts payable | 47/48 | €4,040 | €0 | -€4,040 | -100% |
| Accrued charges and deferred income | 492/3 | €156,759 | €29,186 | -€127,573 | -81.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €398,848 | €495,273 | +€96,425 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,796 | €36,217 | -€4,579 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,650 | €5,620 | +€2,971 | +112% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €418,198 | €449,680 | +€31,482 | +7.5% |
| Operating profit (loss) | 9901 | -€24,095 | -€87,431 | -€63,336 | -263% |
| Financial income | 75/76B | €3,489 | €1,567 | -€1,922 | -55.1% |
| Recurring financial income | 75 | €3,489 | €1,567 | -€1,922 | -55.1% |
| Financial charges | 65/66B | €16,579 | €12,806 | -€3,772 | -22.8% |
| Recurring financial charges | 65 | €16,579 | €12,806 | -€3,772 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,185 | -€98,670 | -€61,485 | -165% |
| Income taxes | 67/77 | €306 | €295 | -€11 | -3.6% |
| Profit (loss) for the period | 9904 | -€37,491 | -€98,966 | -€61,474 | -164% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,491 | -€98,966 | -€61,474 | -164% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.