BUILDERS: 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.
BUILDERS
Largest movements
- Cash +€38,446
up €38,446 (+565.5%), from €6,799 to €45,245
mainly Receivables within one year (+€30,940) and Depreciation (+€8,334)
- Receivables within one year -€30,940
down €30,940 (-75.5%), from €40,996 to €10,055
of which Trade receivables: -€20,000
- Tangible fixed assets -€8,334
down €8,334 (-34.0%), from €24,500 to €16,166
of which Furniture and vehicles: -€8,334
- Receivables after one year -€807
no longer reported in 2025 (was €807)
- Trade debts -€3,309
down €3,309 (-81.5%), from €4,062 to €753
- Profit (loss) carried forward -€3,094
no longer reported in 2025 (was €3,094)
- Reserves +€3,022
up €3,022 (+5.0%), from €60,707 to €63,729
of which Distributable reserves: +€3,929
- Tax, wage and social debts +€2,978
up €2,978 (+96.8%), from €3,077 to €6,054
- Other debts -€929
down €929 (-50.0%), from €1,859 to €930
- Gross operating margin -€1,520
down €1,520 (-6.3%), from €24,000 to €22,480
- Taxes +€1,413
up €1,413 (+82.0%), from €1,722 to €3,135
- Financial charges -€370
down €370 (-3.5%), from €10,486 to €10,116
of which Financial charges: -€370
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 | €73,102 | €71,467 | -€1,635 | -2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €24,500 | €16,166 | -€8,334 | -34.0% |
| Tangible fixed assets | 22/27 | €24,500 | €16,166 | -€8,334 | -34.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €24,500 | €16,166 | -€8,334 | -34.0% |
| Current assets | 29/58 | €48,601 | €55,300 | +€6,699 | +13.8% |
| Amounts receivable after more than one year | 29 | €807 | - | -€807 | |
| Trade receivables | 290 | €807 | - | -€807 | |
| Amounts receivable within one year | 40/41 | €40,996 | €10,055 | -€30,940 | -75.5% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 41 | €20,996 | €10,055 | -€10,940 | -52.1% |
| Cash at bank and in hand | 54/58 | €6,799 | €45,245 | +€38,446 | +565.5% |
| Total equity and liabilities | 10/49 | €73,102 | €71,467 | -€1,635 | -2.2% |
| Equity | 10/15 | €63,801 | €63,729 | -€72 | -0.1% |
| Reserves | 13 | €60,707 | €63,729 | +€3,022 | +5.0% |
| Tax-exempt reserves | 132 | €908 | - | -€908 | |
| Distributable reserves | 133 | €59,800 | €63,729 | +€3,929 | +6.6% |
| Profit (loss) carried forward | 14 | €3,094 | - | -€3,094 | |
| Provisions and deferred taxes | 16 | €303 | - | -€303 | |
| Deferred taxes | 168 | €303 | - | -€303 | |
| Amounts payable | 17/49 | €8,998 | €7,738 | -€1,260 | -14.0% |
| Amounts payable within one year | 42/48 | €8,998 | €7,738 | -€1,260 | -14.0% |
| Trade debts | 44 | €4,062 | €753 | -€3,309 | -81.5% |
| Suppliers | 440/4 | €4,062 | €753 | -€3,309 | -81.5% |
| Taxes, remuneration and social security | 45 | €3,077 | €6,054 | +€2,978 | +96.8% |
| Taxes | 450/3 | €3,077 | €6,054 | +€2,978 | +96.8% |
| Other amounts payable | 47/48 | €1,859 | €930 | -€929 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,334 | €8,334 | = | 0.0% |
| Other operating charges | 640/8 | €367 | €457 | +€90 | +24.7% |
| Gross operating margin | 9900 | €24,000 | €22,480 | -€1,520 | -6.3% |
| Operating profit (loss) | 9901 | €15,299 | €13,689 | -€1,610 | -10.5% |
| Financial income | 75/76B | €3 | €46 | +€43 | +1484.2% |
| Recurring financial income | 75 | €3 | €46 | +€43 | +1484.2% |
| Financial charges | 65/66B | €10,486 | €10,116 | -€370 | -3.5% |
| Recurring financial charges | 65 | €431 | €61 | -€370 | -85.9% |
| Non-recurring financial charges | 66B | €10,055 | €10,055 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,816 | €3,619 | -€1,197 | -24.8% |
| Transfer from deferred taxes | 780 | - | €303 | +€303 | |
| Income taxes | 67/77 | €1,722 | €3,135 | +€1,413 | +82.0% |
| Profit (loss) for the period | 9904 | €3,094 | €787 | -€2,307 | -74.6% |
| Transfer from tax-exempt reserves | 789 | - | €908 | +€908 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,094 | €1,694 | -€1,399 | -45.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.