Buildevolution: 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.
Buildevolution
Largest movements
- Cash -€108,581
down €108,581 (-31.8%), from €341,329 to €232,748
mainly Investment in fixed assets (net) (-€123,483) and Contributions, distributions and other (-€52,341)
- Tangible fixed assets +€80,392
up €80,392 (+67.9%), from €118,408 to €198,799
of which Furniture and vehicles: +€75,229
- Receivables within one year +€25,998
up €25,998 (+67.1%), from €38,747 to €64,745
of which Other amounts receivable: +€16,300
- Intangible fixed assets +€6,946
new in 2026: €6,946
- Reserves +€63,962
up €63,962 (+38.6%), from €165,794 to €229,756
- Profit (loss) carried forward -€52,341
down €52,341 (-23.6%), from €221,555 to €169,214
- Tax, wage and social debts -€45,053
down €45,053 (-56.9%), from €79,117 to €34,063
of which Taxes: -€45,434
- Debts after one year +€18,235
new in 2026: €18,235
- Other debts +€13,950
new in 2026: €13,950
- Gross operating margin -€67,937
down €67,937 (-28.6%), from €237,462 to €169,525
- Staff costs +€14,246
new in 2026: €14,246
- Taxes -€11,869
down €11,869 (-20.5%), from €57,860 to €45,992
- Depreciation +€8,203
up €8,203 (+29.4%), from €27,942 to €36,145
- Other operating charges +€6,654
up €6,654 (+1019.9%), from €652 to €7,306
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,484 | €503,805 | +€5,321 | +1.1% |
| Fixed assets | 21/28 | €118,408 | €205,746 | +€87,338 | +73.8% |
| Intangible fixed assets | 21 | - | €6,946 | +€6,946 | |
| Tangible fixed assets | 22/27 | €118,408 | €198,799 | +€80,392 | +67.9% |
| Land and buildings | 22 | €6,056 | €6,020 | -€37 | -0.6% |
| Plant, machinery and equipment | 23 | €36,558 | €41,757 | +€5,199 | +14.2% |
| Furniture and vehicles | 24 | €75,794 | €151,023 | +€75,229 | +99.3% |
| Current assets | 29/58 | €380,076 | €298,059 | -€82,017 | -21.6% |
| Amounts receivable within one year | 40/41 | €38,747 | €64,745 | +€25,998 | +67.1% |
| Trade receivables | 40 | €38,747 | €48,445 | +€9,698 | +25.0% |
| Other amounts receivable | 41 | - | €16,300 | +€16,300 | |
| Cash at bank and in hand | 54/58 | €341,329 | €232,748 | -€108,581 | -31.8% |
| Deferred charges and accrued income | 490/1 | - | €567 | +€567 | |
| Total equity and liabilities | 10/49 | €498,484 | €503,805 | +€5,321 | +1.1% |
| Equity | 10/15 | €405,954 | €417,575 | +€11,621 | +2.9% |
| Contributions | 10/11 | €18,605 | €18,605 | = | 0.0% |
| Outside capital | 11 | - | €18,605 | +€18,605 | |
| Other | 1109/19 | - | €18,605 | +€18,605 | |
| Reserves | 13 | €165,794 | €229,756 | +€63,962 | +38.6% |
| Distributable reserves | 133 | €165,794 | €229,756 | +€63,962 | +38.6% |
| Profit (loss) carried forward | 14 | €221,555 | €169,214 | -€52,341 | -23.6% |
| Amounts payable | 17/49 | €92,529 | €86,230 | -€6,300 | -6.8% |
| Amounts payable after more than one year | 17 | - | €18,235 | +€18,235 | |
| Financial debts | 170/4 | - | €18,235 | +€18,235 | |
| Amounts payable within one year | 42/48 | €92,529 | €67,995 | -€24,534 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €9,206 | €13,193 | +€3,986 | +43.3% |
| Trade debts | 44 | €4,206 | €6,789 | +€2,583 | +61.4% |
| Suppliers | 440/4 | €4,206 | €6,789 | +€2,583 | +61.4% |
| Taxes, remuneration and social security | 45 | €79,117 | €34,063 | -€45,053 | -56.9% |
| Taxes | 450/3 | €77,973 | €32,540 | -€45,434 | -58.3% |
| Remuneration and social security | 454/9 | €1,143 | €1,524 | +€380 | +33.3% |
| Other amounts payable | 47/48 | - | €13,950 | +€13,950 | |
| Non-recurring operating income | 76A | €2,742 | - | -€2,742 | |
| Remuneration, social security and pensions | 62 | - | €14,246 | +€14,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,942 | €36,145 | +€8,203 | +29.4% |
| Other operating charges | 640/8 | €652 | €7,306 | +€6,654 | +1019.9% |
| Gross operating margin | 9900 | €237,462 | €169,525 | -€67,937 | -28.6% |
| Operating profit (loss) | 9901 | €208,868 | €111,828 | -€97,040 | -46.5% |
| Financial income | 75/76B | €1 | €34 | +€33 | +2665.3% |
| Recurring financial income | 75 | €1 | €34 | +€33 | +2665.3% |
| Financial charges | 65/66B | €339 | €1,909 | +€1,569 | +462.6% |
| Recurring financial charges | 65 | €339 | €1,909 | +€1,569 | +462.6% |
| Profit (loss) for the period before taxes | 9903 | €208,530 | €109,953 | -€98,577 | -47.3% |
| Income taxes | 67/77 | €57,860 | €45,992 | -€11,869 | -20.5% |
| Profit (loss) for the period | 9904 | €150,669 | €63,962 | -€86,708 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,669 | €63,962 | -€86,708 | -57.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.