BUILDEX: 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.
BUILDEX
Largest movements
- Deferred charges and accrued income +€552
up €552 (+3.1%), from €17,624 to €18,176
- Short-term financial debts +€176,593
new in 2022: €176,593
of which Credit institutions: +€174,400
- Other debts -€166,499
down €166,499 (-78.6%), from €211,715 to €45,216
- Profit (loss) carried forward -€10,385
down €10,385 (-4.6%), from -€223,944 to -€234,329
- Gross operating margin +€7,052
up €7,052 (+93.3%), from -€7,555 to -€503
- Taxes -€3,641
down €3,641 (-40.3%), from €9,043 to €5,402
- Financial charges +€1,847
up €1,847 (+79.1%), from €2,336 to €4,183
of which Financial charges: +€1,653
- Other operating charges -€1,675
down €1,675 (-84.9%), from €1,972 to €297
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,836 | €46,852 | +€16 | 0.0% |
| Formation expenses | 20 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €45,036 | €45,052 | +€16 | 0.0% |
| Stocks and contracts in progress | 3 | €40 | €40 | = | 0.0% |
| Stocks | 30/36 | €40 | €40 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,050 | €26,836 | -€214 | -0.8% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €27,050 | €11,836 | -€15,214 | -56.2% |
| Cash at bank and in hand | 54/58 | €322 | - | -€322 | |
| Deferred charges and accrued income | 490/1 | €17,624 | €18,176 | +€552 | +3.1% |
| Total equity and liabilities | 10/49 | €46,836 | €46,852 | +€16 | 0.0% |
| Equity | 10/15 | -€203,492 | -€213,877 | -€10,385 | -5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,944 | -€234,329 | -€10,385 | -4.6% |
| Amounts payable | 17/49 | €250,328 | €260,729 | +€10,401 | +4.2% |
| Amounts payable after more than one year | 17 | €3,993 | €3,993 | = | 0.0% |
| Other amounts payable | 178/9 | €3,993 | €3,993 | = | 0.0% |
| Amounts payable within one year | 42/48 | €246,335 | €256,736 | +€10,401 | +4.2% |
| Financial debts | 43 | - | €176,593 | +€176,593 | |
| Credit institutions | 430/8 | - | €174,400 | +€174,400 | |
| Other loans | 439 | - | €2,193 | +€2,193 | |
| Trade debts | 44 | €34,472 | €34,780 | +€308 | +0.9% |
| Suppliers | 440/4 | €34,472 | €34,780 | +€308 | +0.9% |
| Taxes, remuneration and social security | 45 | €148 | €147 | -€1 | -0.7% |
| Taxes | 450/3 | €148 | €147 | -€1 | -0.7% |
| Other amounts payable | 47/48 | €211,715 | €45,216 | -€166,499 | -78.6% |
| Other operating charges | 640/8 | €1,972 | €297 | -€1,675 | -84.9% |
| Gross operating margin | 9900 | -€7,555 | -€503 | +€7,052 | +93.3% |
| Operating profit (loss) | 9901 | -€9,527 | -€800 | +€8,727 | +91.6% |
| Financial charges | 65/66B | €2,336 | €4,183 | +€1,847 | +79.1% |
| Recurring financial charges | 65 | €2,336 | €3,989 | +€1,653 | +70.8% |
| Non-recurring financial charges | 66B | - | €194 | +€194 | |
| Profit (loss) for the period before taxes | 9903 | -€11,863 | -€4,983 | +€6,880 | +58.0% |
| Income taxes | 67/77 | €9,043 | €5,402 | -€3,641 | -40.3% |
| Profit (loss) for the period | 9904 | -€20,906 | -€10,385 | +€10,521 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,906 | -€10,385 | +€10,521 | +50.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.