Build4U Construct: what changed
Two fiscal 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.
Build4U Construct
Largest movements
- Receivables within one year -€25,583
no longer reported in 2025 (was €25,583)
of which Trade receivables: -€25,453
- Tangible fixed assets -€4,121
down €4,121 (-95.4%), from €4,321 to €200
of which Land and buildings: -€4,026
- Trade debts -€13,669
down €13,669 (-76.0%), from €17,976 to €4,308
- Other debts -€10,653
down €10,653 (-32.3%), from €32,995 to €22,343
- Profit (loss) carried forward -€8,832
down €8,832 (-38.3%), from -€23,045 to -€31,877
- Tax, wage and social debts +€3,573
new in 2025: €3,573
- Gross operating margin +€13,325
up €13,325 (+61.7%), from -€21,604 to -€8,279
- Depreciation -€810
down €810 (-89.5%), from €905 to €95
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 | €29,927 | €346 | -€29,581 | -98.8% |
| Fixed assets | 21/28 | €4,321 | €200 | -€4,121 | -95.4% |
| Tangible fixed assets | 22/27 | €4,321 | €200 | -€4,121 | -95.4% |
| Land and buildings | 22 | €4,026 | - | -€4,026 | |
| Plant, machinery and equipment | 23 | €295 | €200 | -€95 | -32.2% |
| Current assets | 29/58 | €25,606 | €146 | -€25,460 | -99.4% |
| Amounts receivable within one year | 40/41 | €25,583 | - | -€25,583 | |
| Trade receivables | 40 | €25,453 | - | -€25,453 | |
| Other amounts receivable | 41 | €129 | - | -€129 | |
| Cash at bank and in hand | 54/58 | €23 | €146 | +€123 | +539.8% |
| Total equity and liabilities | 10/49 | €29,927 | €346 | -€29,581 | -98.8% |
| Equity | 10/15 | -€21,045 | -€29,877 | -€8,832 | -42.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,045 | -€31,877 | -€8,832 | -38.3% |
| Amounts payable | 17/49 | €50,972 | €30,223 | -€20,749 | -40.7% |
| Amounts payable within one year | 42/48 | €50,972 | €30,223 | -€20,749 | -40.7% |
| Trade debts | 44 | €17,976 | €4,308 | -€13,669 | -76.0% |
| Suppliers | 440/4 | €17,976 | €4,308 | -€13,669 | -76.0% |
| Taxes, remuneration and social security | 45 | - | €3,573 | +€3,573 | |
| Taxes | 450/3 | - | €3,573 | +€3,573 | |
| Other amounts payable | 47/48 | €32,995 | €22,343 | -€10,653 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €95 | -€810 | -89.5% |
| Other operating charges | 640/8 | €423 | €399 | -€24 | -5.6% |
| Gross operating margin | 9900 | -€21,604 | -€8,279 | +€13,325 | +61.7% |
| Operating profit (loss) | 9901 | -€22,932 | -€8,773 | +€14,159 | +61.7% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €135 | €59 | -€75 | -55.9% |
| Recurring financial charges | 65 | €135 | €59 | -€75 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,045 | -€8,832 | +€14,213 | +61.7% |
| Profit (loss) for the period | 9904 | -€23,045 | -€8,832 | +€14,213 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,045 | -€8,832 | +€14,213 | +61.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.