BUILDERS COMPANY: 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.
BUILDERS COMPANY
Largest movements
- Receivables within one year +€160,665
up €160,665 (+41.7%), from €385,143 to €545,808
of which Other amounts receivable: +€146,942
- Cash -€25,927
down €25,927 (-94.5%), from €27,427 to €1,500
mainly Receivables within one year (-€160,665) and Other debts (-€30,000)
- Tangible fixed assets -€9,783
down €9,783 (-51.0%), from €19,195 to €9,412
of which Furniture and vehicles: -€8,503
- Reserves +€60,520
up €60,520 (+17.8%), from €340,649 to €401,168
of which Distributable reserves: +€60,520
- Profit (loss) carried forward +€42,625
up €42,625 (+405%), from €10,520 to €53,144
- Tax, wage and social debts +€38,668
up €38,668 (+332%), from €11,649 to €50,317
- Other debts -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Trade debts +€10,278
up €10,278 (+13.5%), from €76,295 to €86,572
- Gross operating margin +€15,212
up €15,212 (+11.4%), from €133,001 to €148,214
- Taxes +€4,933
up €4,933 (+20.8%), from €23,686 to €28,620
- Financial income +€3,140
up €3,140 (+13.1%), from €23,884 to €27,024
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 | €544,708 | €665,588 | +€120,879 | +22.2% |
| Fixed assets | 21/28 | €19,583 | €9,800 | -€9,783 | -50.0% |
| Tangible fixed assets | 22/27 | €19,195 | €9,412 | -€9,783 | -51.0% |
| Plant, machinery and equipment | 23 | €3,726 | €2,446 | -€1,280 | -34.4% |
| Furniture and vehicles | 24 | €15,469 | €6,966 | -€8,503 | -55.0% |
| Financial fixed assets | 28 | €388 | €388 | = | 0.0% |
| Current assets | 29/58 | €525,126 | €655,788 | +€130,663 | +24.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,555 | €7,555 | -€5,000 | -39.8% |
| Stocks | 30/36 | €12,555 | €7,555 | -€5,000 | -39.8% |
| Amounts receivable within one year | 40/41 | €385,143 | €545,808 | +€160,665 | +41.7% |
| Trade receivables | 40 | €58,063 | €71,786 | +€13,723 | +23.6% |
| Other amounts receivable | 41 | €327,080 | €474,022 | +€146,942 | +44.9% |
| Cash at bank and in hand | 54/58 | €27,427 | €1,500 | -€25,927 | -94.5% |
| Deferred charges and accrued income | 490/1 | - | €925 | +€925 | |
| Total equity and liabilities | 10/49 | €544,708 | €665,588 | +€120,879 | +22.2% |
| Equity | 10/15 | €369,768 | €472,913 | +€103,144 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340,649 | €401,168 | +€60,520 | +17.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €338,789 | €399,308 | +€60,520 | +17.9% |
| Profit (loss) carried forward | 14 | €10,520 | €53,144 | +€42,625 | +405% |
| Amounts payable | 17/49 | €174,940 | €192,675 | +€17,735 | +10.1% |
| Amounts payable after more than one year | 17 | €10,710 | €4,901 | -€5,809 | -54.2% |
| Financial debts | 170/4 | €10,710 | €4,901 | -€5,809 | -54.2% |
| Amounts payable within one year | 42/48 | €164,230 | €187,774 | +€23,543 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €7,116 | €6,289 | -€827 | -11.6% |
| Financial debts | 43 | €9,170 | €14,596 | +€5,425 | +59.2% |
| Credit institutions | 430/8 | €9,170 | €14,596 | +€5,425 | +59.2% |
| Trade debts | 44 | €76,295 | €86,572 | +€10,278 | +13.5% |
| Suppliers | 440/4 | €76,295 | €86,572 | +€10,278 | +13.5% |
| Taxes, remuneration and social security | 45 | €11,649 | €50,317 | +€38,668 | +332% |
| Taxes | 450/3 | €11,649 | €50,317 | +€38,668 | +332% |
| Other amounts payable | 47/48 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,987 | €9,783 | -€203 | -2.0% |
| Other operating charges | 640/8 | €141 | €1,080 | +€940 | +669% |
| Gross operating margin | 9900 | €133,001 | €148,214 | +€15,212 | +11.4% |
| Operating profit (loss) | 9901 | €122,874 | €137,350 | +€14,476 | +11.8% |
| Financial income | 75/76B | €23,884 | €27,024 | +€3,140 | +13.1% |
| Recurring financial income | 75 | €23,884 | €27,024 | +€3,140 | +13.1% |
| Financial charges | 65/66B | €2,552 | €2,610 | +€58 | +2.3% |
| Recurring financial charges | 65 | €2,552 | €2,610 | +€58 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €144,206 | €161,764 | +€17,558 | +12.2% |
| Income taxes | 67/77 | €23,686 | €28,620 | +€4,933 | +20.8% |
| Profit (loss) for the period | 9904 | €120,520 | €133,144 | +€12,625 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,520 | €133,144 | +€12,625 | +10.5% |
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 27 October 2026 via checked.be.