Building Chemistry: 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 Chemistry
Largest movements
- Current investments +€30,791
new in 2025: €30,791
- Cash +€30,564
up €30,564 (+38.3%), from €79,731 to €110,295
mainly Net result for the year (+€47,594) and Tax, wage and social debts (+€38,479)
- Receivables within one year +€30,182
up €30,182 (+33.8%), from €89,323 to €119,506
of which Trade receivables: +€20,182
- Reserves +€47,280
up €47,280 (+54.7%), from €86,470 to €133,750
- Tax, wage and social debts +€38,479
up €38,479 (+112%), from €34,311 to €72,790
of which Taxes: +€33,892
- Trade debts +€11,849
up €11,849 (+91.4%), from €12,969 to €24,817
- Other debts -€4,495
down €4,495 (-12.7%), from €35,276 to €30,782
- Gross operating margin -€8,660
down €8,660 (-9.8%), from €88,814 to €80,154
- Taxes +€4,872
up €4,872 (+20.8%), from €23,378 to €28,250
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 | €174,722 | €268,149 | +€93,427 | +53.5% |
| Fixed assets | 21/28 | €5,668 | €7,557 | +€1,890 | +33.3% |
| Tangible fixed assets | 22/27 | €5,668 | €7,557 | +€1,890 | +33.3% |
| Plant, machinery and equipment | 23 | - | €3,237 | +€3,237 | |
| Furniture and vehicles | 24 | €5,668 | €4,320 | -€1,348 | -23.8% |
| Current assets | 29/58 | €169,054 | €260,592 | +€91,538 | +54.1% |
| Amounts receivable within one year | 40/41 | €89,323 | €119,506 | +€30,182 | +33.8% |
| Trade receivables | 40 | €79,323 | €99,506 | +€20,182 | +25.4% |
| Other amounts receivable | 41 | €10,000 | €20,000 | +€10,000 | +100% |
| Current investments | 50/53 | - | €30,791 | +€30,791 | |
| Cash at bank and in hand | 54/58 | €79,731 | €110,295 | +€30,564 | +38.3% |
| Total equity and liabilities | 10/49 | €174,722 | €268,149 | +€93,427 | +53.5% |
| Equity | 10/15 | €92,166 | €139,760 | +€47,594 | +51.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,470 | €133,750 | +€47,280 | +54.7% |
| Distributable reserves | 133 | €86,470 | €133,750 | +€47,280 | +54.7% |
| Profit (loss) carried forward | 14 | €696 | €1,010 | +€314 | +45.1% |
| Amounts payable | 17/49 | €82,556 | €128,389 | +€45,833 | +55.5% |
| Amounts payable within one year | 42/48 | €82,556 | €128,389 | +€45,833 | +55.5% |
| Trade debts | 44 | €12,969 | €24,817 | +€11,849 | +91.4% |
| Suppliers | 440/4 | €12,969 | €24,817 | +€11,849 | +91.4% |
| Taxes, remuneration and social security | 45 | €34,311 | €72,790 | +€38,479 | +112% |
| Taxes | 450/3 | €34,311 | €68,203 | +€33,892 | +98.8% |
| Remuneration and social security | 454/9 | €0 | €4,587 | +€4,587 | |
| Other amounts payable | 47/48 | €35,276 | €30,782 | -€4,495 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,993 | €2,807 | +€815 | +40.9% |
| Other operating charges | 640/8 | €1,802 | €1,459 | -€343 | -19.0% |
| Gross operating margin | 9900 | €88,814 | €80,154 | -€8,660 | -9.8% |
| Operating profit (loss) | 9901 | €85,020 | €75,888 | -€9,132 | -10.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €42 | €44 | +€1 | +3.0% |
| Recurring financial charges | 65 | €42 | €44 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €84,977 | €75,844 | -€9,133 | -10.7% |
| Income taxes | 67/77 | €23,378 | €28,250 | +€4,872 | +20.8% |
| Profit (loss) for the period | 9904 | €61,600 | €47,594 | -€14,005 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,600 | €47,594 | -€14,005 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.