Buildby: 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.
Buildby
Largest movements
- Intangible fixed assets +€23,850
up €23,850 (+95.5%), from €24,986 to €48,836
- Cash +€3,836
up €3,836 (+390%), from €983 to €4,819
mainly Debts after one year (+€33,965) and Current portion of long-term debt (+€9,802)
- Tangible fixed assets +€1,088
new in 2025: €1,088
- Debts after one year +€33,965
new in 2025: €33,965
- Profit (loss) carried forward -€15,074
down €15,074 (-401%), from -€3,763 to -€18,838
- Current portion of long-term debt +€9,802
new in 2025: €9,802
- Accrued charges and deferred income +€702
new in 2025: €702
- Depreciation +€8,277
up €8,277 (+1,113%), from €744 to €9,020
- Financial charges +€2,134
up €2,134 (+1,639%), from €130 to €2,264
- Gross operating margin -€1,550
down €1,550 (-88.5%), from -€1,751 to -€3,302
- Other operating charges -€625
down €625 (-54.9%), from €1,138 to €513
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 | €26,509 | €55,750 | +€29,241 | +110% |
| Fixed assets | 21/28 | €24,986 | €49,924 | +€24,938 | +99.8% |
| Intangible fixed assets | 21 | €24,986 | €48,836 | +€23,850 | +95.5% |
| Tangible fixed assets | 22/27 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | - | €1,088 | +€1,088 | |
| Current assets | 29/58 | €1,523 | €5,826 | +€4,303 | +283% |
| Amounts receivable within one year | 40/41 | €540 | €622 | +€81 | +15.1% |
| Trade receivables | 40 | €330 | €550 | +€220 | +66.7% |
| Other amounts receivable | 41 | €210 | €72 | -€139 | -65.9% |
| Cash at bank and in hand | 54/58 | €983 | €4,819 | +€3,836 | +390% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €26,509 | €55,750 | +€29,241 | +110% |
| Equity | 10/15 | €1,237 | -€13,838 | -€15,074 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,763 | -€18,838 | -€15,074 | -401% |
| Amounts payable | 17/49 | €25,273 | €69,588 | +€44,315 | +175% |
| Amounts payable after more than one year | 17 | - | €33,965 | +€33,965 | |
| Financial debts | 170/4 | - | €33,965 | +€33,965 | |
| Amounts payable within one year | 42/48 | €25,273 | €34,922 | +€9,649 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,802 | +€9,802 | |
| Financial debts | 43 | - | €15 | +€15 | |
| Other loans | 439 | - | €15 | +€15 | |
| Trade debts | 44 | €25,232 | €25,104 | -€128 | -0.5% |
| Suppliers | 440/4 | €25,232 | €25,104 | -€128 | -0.5% |
| Other amounts payable | 47/48 | €40 | €0 | -€40 | -100% |
| Accrued charges and deferred income | 492/3 | - | €702 | +€702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €9,020 | +€8,277 | +1,113% |
| Other operating charges | 640/8 | €1,138 | €513 | -€625 | -54.9% |
| Gross operating margin | 9900 | -€1,751 | -€3,302 | -€1,550 | -88.5% |
| Operating profit (loss) | 9901 | -€3,633 | -€12,835 | -€9,202 | -253% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €130 | €2,264 | +€2,134 | +1,639% |
| Recurring financial charges | 65 | €130 | €2,264 | +€2,134 | +1,639% |
| Profit (loss) for the period before taxes | 9903 | -€3,763 | -€15,074 | -€11,311 | -301% |
| Profit (loss) for the period | 9904 | -€3,763 | -€15,074 | -€11,311 | -301% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,763 | -€15,074 | -€11,311 | -301% |
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 15 October 2026 via checked.be.