BUILDING ART TECHNOLOGY: 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.
BUILDING ART TECHNOLOGY
Largest movements
- Receivables within one year +€4,737
up €4,737 (+15.1%), from €31,378 to €36,115
of which Trade receivables: +€14,830
- Cash -€4,539
down €4,539 (-8.5%), from €53,244 to €48,705
mainly Trade debts (-€5,208) and Receivables within one year (-€4,737)
- Tangible fixed assets -€4,508
down €4,508 (-73.0%), from €6,175 to €1,667
- Trade debts -€5,208
down €5,208 (-93.2%), from €5,591 to €383
- Other debts -€3,743
down €3,743 (-8.9%), from €42,292 to €38,549
- Profit (loss) carried forward +€2,963
up €2,963 (+7.5%), from €39,631 to €42,594
- Tax, wage and social debts +€1,679
up €1,679, from €0 to €1,679
- Gross operating margin +€3,131
up €3,131 (+63.3%), from €4,944 to €8,075
- Other operating charges +€1,254
up €1,254 (+324%), from €387 to €1,642
- Taxes +€704
up €704 (+72.2%), from €975 to €1,679
- Depreciation -€434
down €434 (-20.7%), from €2,100 to €1,667
- Financial charges -€120
down €120 (-49.1%), from €245 to €125
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 | €91,515 | €87,205 | -€4,310 | -4.7% |
| Fixed assets | 21/28 | €6,175 | €1,667 | -€4,508 | -73.0% |
| Tangible fixed assets | 22/27 | €6,175 | €1,667 | -€4,508 | -73.0% |
| Furniture and vehicles | 24 | €6,175 | €1,667 | -€4,508 | -73.0% |
| Current assets | 29/58 | €85,340 | €85,538 | +€198 | +0.2% |
| Amounts receivable within one year | 40/41 | €31,378 | €36,115 | +€4,737 | +15.1% |
| Trade receivables | 40 | €19,302 | €34,132 | +€14,830 | +76.8% |
| Other amounts receivable | 41 | €12,076 | €1,983 | -€10,093 | -83.6% |
| Cash at bank and in hand | 54/58 | €53,244 | €48,705 | -€4,539 | -8.5% |
| Deferred charges and accrued income | 490/1 | €719 | €719 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,515 | €87,205 | -€4,310 | -4.7% |
| Equity | 10/15 | €43,631 | €46,594 | +€2,963 | +6.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,631 | €42,594 | +€2,963 | +7.5% |
| Amounts payable | 17/49 | €47,884 | €40,611 | -€7,273 | -15.2% |
| Amounts payable within one year | 42/48 | €47,884 | €40,611 | -€7,273 | -15.2% |
| Trade debts | 44 | €5,591 | €383 | -€5,208 | -93.2% |
| Suppliers | 440/4 | €5,591 | €383 | -€5,208 | -93.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,679 | +€1,679 | |
| Taxes | 450/3 | €0 | €1,679 | +€1,679 | |
| Other amounts payable | 47/48 | €42,292 | €38,549 | -€3,743 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €1,667 | -€434 | -20.7% |
| Other operating charges | 640/8 | €387 | €1,642 | +€1,254 | +324% |
| Gross operating margin | 9900 | €4,944 | €8,075 | +€3,131 | +63.3% |
| Operating profit (loss) | 9901 | €2,456 | €4,766 | +€2,310 | +94.1% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €245 | €125 | -€120 | -49.1% |
| Recurring financial charges | 65 | €245 | €125 | -€120 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €2,251 | €4,642 | +€2,391 | +106% |
| Income taxes | 67/77 | €975 | €1,679 | +€704 | +72.2% |
| Profit (loss) for the period | 9904 | €1,276 | €2,963 | +€1,687 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €1,276 | €2,963 | +€1,687 | +132% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.