BUILDING CONSTRUCTION PARTNERSHIP: 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 CONSTRUCTION PARTNERSHIP
Largest movements
- Receivables within one year +€235,619
up €235,619 (+2,972%), from €7,929 to €243,548
of which Trade receivables: +€236,428
- Current investments -€125,607
down €125,607 (-42.5%), from €295,749 to €170,142
- Tangible fixed assets -€23,209
down €23,209 (-32.1%), from €72,209 to €49,000
of which Furniture and vehicles: -€18,758
- Cash +€16,267
up €16,267 (+208%), from €7,836 to €24,103
mainly Current investments (+€125,607) and Net result for the year (+€55,951)
- Stocks and contracts -€9,138
down €9,138 (-100%), from €9,138 to €0
- Reserves +€55,951
up €55,951 (+16.8%), from €332,578 to €388,529
- Tax, wage and social debts +€48,660
up €48,660 (+6,244%), from €779 to €49,439
of which Taxes: +€49,439
- Debts after one year -€7,138
down €7,138 (-34.5%), from €20,698 to €13,560
- Taxes -€36,713
down €36,713, from €30,306 to -€6,407
- Depreciation -€10,986
down €10,986 (-32.1%), from €34,195 to €23,209
- Financial charges -€2,401
down €2,401, from €1,392 to -€1,009
- Gross operating margin -€1,043
down €1,043 (-1.4%), from €72,800 to €71,757
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 | €393,559 | €488,284 | +€94,726 | +24.1% |
| Fixed assets | 21/28 | €72,209 | €49,000 | -€23,209 | -32.1% |
| Tangible fixed assets | 22/27 | €72,209 | €49,000 | -€23,209 | -32.1% |
| Plant, machinery and equipment | 23 | €1,093 | €793 | -€300 | -27.4% |
| Furniture and vehicles | 24 | €41,578 | €22,820 | -€18,758 | -45.1% |
| Other tangible fixed assets | 26 | €29,538 | €25,387 | -€4,151 | -14.1% |
| Current assets | 29/58 | €321,350 | €439,284 | +€117,934 | +36.7% |
| Stocks and contracts in progress | 3 | €9,138 | €0 | -€9,138 | -100% |
| Contracts in progress | 37 | €9,138 | €0 | -€9,138 | -100% |
| Amounts receivable within one year | 40/41 | €7,929 | €243,548 | +€235,619 | +2,972% |
| Trade receivables | 40 | €1,863 | €238,291 | +€236,428 | +12,690% |
| Other amounts receivable | 41 | €6,066 | €5,257 | -€810 | -13.3% |
| Current investments | 50/53 | €295,749 | €170,142 | -€125,607 | -42.5% |
| Cash at bank and in hand | 54/58 | €7,836 | €24,103 | +€16,267 | +208% |
| Deferred charges and accrued income | 490/1 | €697 | €1,491 | +€794 | +114% |
| Total equity and liabilities | 10/49 | €393,559 | €488,284 | +€94,726 | +24.1% |
| Equity | 10/15 | €351,982 | €407,933 | +€55,951 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €332,578 | €388,529 | +€55,951 | +16.8% |
| Distributable reserves | 133 | €332,578 | €388,529 | +€55,951 | +16.8% |
| Profit (loss) carried forward | 14 | €7,004 | €7,004 | = | 0.0% |
| Amounts payable | 17/49 | €41,577 | €80,351 | +€38,774 | +93.3% |
| Amounts payable after more than one year | 17 | €20,698 | €13,560 | -€7,138 | -34.5% |
| Financial debts | 170/4 | €20,698 | €13,560 | -€7,138 | -34.5% |
| Amounts payable within one year | 42/48 | €20,382 | €66,791 | +€46,409 | +228% |
| Current portion of amounts payable after more than one year | 42 | €8,844 | €7,418 | -€1,426 | -16.1% |
| Trade debts | 44 | €8,141 | €5,497 | -€2,644 | -32.5% |
| Suppliers | 440/4 | €8,141 | €5,497 | -€2,644 | -32.5% |
| Taxes, remuneration and social security | 45 | €779 | €49,439 | +€48,660 | +6,244% |
| Taxes | 450/3 | - | €49,439 | +€49,439 | |
| Remuneration and social security | 454/9 | €779 | €0 | -€779 | -100% |
| Other amounts payable | 47/48 | €2,618 | €4,437 | +€1,819 | +69.5% |
| Accrued charges and deferred income | 492/3 | €497 | €0 | -€497 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,195 | €23,209 | -€10,986 | -32.1% |
| Other operating charges | 640/8 | €947 | €745 | -€202 | -21.3% |
| Gross operating margin | 9900 | €72,800 | €71,757 | -€1,043 | -1.4% |
| Operating profit (loss) | 9901 | €37,658 | €47,803 | +€10,145 | +26.9% |
| Financial income | 75/76B | €1,043 | €732 | -€311 | -29.8% |
| Recurring financial income | 75 | €1,043 | €732 | -€311 | -29.8% |
| Financial charges | 65/66B | €1,392 | -€1,009 | -€2,401 | |
| Recurring financial charges | 65 | €1,392 | -€1,009 | -€2,401 | |
| Profit (loss) for the period before taxes | 9903 | €37,310 | €49,545 | +€12,235 | +32.8% |
| Income taxes | 67/77 | €30,306 | -€6,407 | -€36,713 | |
| Profit (loss) for the period | 9904 | €7,004 | €55,951 | +€48,948 | +699% |
| Profit (loss) for the period to be appropriated | 9905 | €7,004 | €55,951 | +€48,948 | +699% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.