BUILDCOM: 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.
BUILDCOM
Largest movements
- Stocks and contracts -€1.3m
down €1.3m (-96.9%), from €1.3m to €40,000
- Receivables within one year -€377,558
down €377,558 (-51.8%), from €728,529 to €350,971
of which Trade receivables: -€426,574
- Cash -€110,538
down €110,538 (-85.1%), from €129,882 to €19,344
mainly Advances received (-€1.6m) and Trade debts (-€252,048)
- Advances received -€1.6m
down €1.6m (-100.0%), from €1.6m to €0
- Trade debts -€252,048
down €252,048 (-80.1%), from €314,616 to €62,568
- Profit (loss) carried forward +€69,306
up €69,306 (+59.6%), from -€116,216 to -€46,910
- Gross operating margin +€85,166
up €85,166, from -€8,898 to €76,268
- Financial charges -€7,503
down €7,503 (-59.0%), from €12,710 to €5,207
- Other operating charges +€1,467
up €1,467 (+510.9%), from €287 to €1,755
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,156,566 | €412,140 | -€1.7m | -80.9% |
| Fixed assets | 21/28 | €1,825 | €1,825 | = | 0.0% |
| Financial fixed assets | 28 | €1,825 | €1,825 | = | 0.0% |
| Current assets | 29/58 | €2,154,741 | €410,315 | -€1.7m | -81.0% |
| Stocks and contracts in progress | 3 | €1,296,330 | €40,000 | -€1.3m | -96.9% |
| Contracts in progress | 37 | €1,296,330 | €40,000 | -€1.3m | -96.9% |
| Amounts receivable within one year | 40/41 | €728,529 | €350,971 | -€377,558 | -51.8% |
| Trade receivables | 40 | €480,510 | €53,936 | -€426,574 | -88.8% |
| Other amounts receivable | 41 | €248,019 | €297,035 | +€49,016 | +19.8% |
| Cash at bank and in hand | 54/58 | €129,882 | €19,344 | -€110,538 | -85.1% |
| Total equity and liabilities | 10/49 | €2,156,566 | €412,140 | -€1.7m | -80.9% |
| Equity | 10/15 | -€110,016 | -€40,710 | +€69,306 | +63.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,216 | -€46,910 | +€69,306 | +59.6% |
| Amounts payable | 17/49 | €2,266,582 | €452,849 | -€1.8m | -80.0% |
| Amounts payable after more than one year | 17 | €346,495 | €346,495 | = | 0.0% |
| Other amounts payable | 178/9 | €346,495 | €346,495 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,920,087 | €106,354 | -€1.8m | -94.5% |
| Trade debts | 44 | €314,616 | €62,568 | -€252,048 | -80.1% |
| Suppliers | 440/4 | €314,616 | €62,568 | -€252,048 | -80.1% |
| Advances received on contracts in progress | 46 | €1,569,824 | €0 | -€1.6m | -100.0% |
| Other amounts payable | 47/48 | €35,646 | €43,786 | +€8,140 | +22.8% |
| Other operating charges | 640/8 | €287 | €1,755 | +€1,467 | +510.9% |
| Gross operating margin | 9900 | -€8,898 | €76,268 | +€85,166 | |
| Operating profit (loss) | 9901 | -€9,185 | €74,513 | +€83,699 | |
| Financial charges | 65/66B | €12,710 | €5,207 | -€7,503 | -59.0% |
| Recurring financial charges | 65 | €12,710 | €5,207 | -€7,503 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,896 | €69,306 | +€91,201 | |
| Profit (loss) for the period | 9904 | -€21,896 | €69,306 | +€91,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,896 | €69,306 | +€91,201 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.