BUILDING ASSOCIATION: 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 ASSOCIATION
Largest movements
- Cash -€3,380
down €3,380 (-11.6%), from €29,022 to €25,642
mainly Trade debts (-€2,450) and Net result for the year (-€2,070)
- Financial fixed assets -€1,430
down €1,430 (-100.0%), from €1,430 to €0
- Trade debts -€2,450
down €2,450 (-94.4%), from €2,596 to €146
- Profit (loss) carried forward -€2,070
down €2,070 (-2.3%), from -€90,100 to -€92,170
- Other debts -€334
down €334 (-0.3%), from €96,000 to €95,666
- Gross operating margin +€6,279
up €6,279, from -€3,863 to €2,416
- Financial charges -€262
down €262 (-17.7%), from €1,486 to €1,223
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 | €30,496 | €25,642 | -€4,854 | -15.9% |
| Fixed assets | 21/28 | €1,430 | €0 | -€1,430 | -100.0% |
| Financial fixed assets | 28 | €1,430 | €0 | -€1,430 | -100.0% |
| Current assets | 29/58 | €29,066 | €25,642 | -€3,424 | -11.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,022 | €25,642 | -€3,380 | -11.6% |
| Deferred charges and accrued income | 490/1 | €44 | €0 | -€44 | -100.0% |
| Total equity and liabilities | 10/49 | €30,496 | €25,642 | -€4,854 | -15.9% |
| Equity | 10/15 | -€68,100 | -€70,170 | -€2,070 | -3.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,100 | -€92,170 | -€2,070 | -2.3% |
| Amounts payable | 17/49 | €98,596 | €95,812 | -€2,784 | -2.8% |
| Amounts payable within one year | 42/48 | €98,596 | €95,812 | -€2,784 | -2.8% |
| Trade debts | 44 | €2,596 | €146 | -€2,450 | -94.4% |
| Suppliers | 440/4 | €2,596 | €146 | -€2,450 | -94.4% |
| Other amounts payable | 47/48 | €96,000 | €95,666 | -€334 | -0.3% |
| Other operating charges | 640/8 | €191 | €193 | +€2 | +1.0% |
| Non-recurring operating charges | 66A | - | €3,074 | +€3,074 | |
| Gross operating margin | 9900 | -€3,863 | €2,416 | +€6,279 | |
| Operating profit (loss) | 9901 | -€4,054 | -€850 | +€3,204 | +79.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,486 | €1,223 | -€262 | -17.7% |
| Recurring financial charges | 65 | €1,486 | €1,223 | -€262 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,539 | -€2,068 | +€3,471 | +62.7% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€5,539 | -€2,070 | +€3,470 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,539 | -€2,070 | +€3,470 | +62.6% |
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 9 October 2026 via checked.be.