Building Creations: 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 Creations
Largest movements
- Tangible fixed assets -€96,953
down €96,953 (-7.5%), from €1.3m to €1.2m
of which Furniture and vehicles: -€92,648
- Receivables within one year -€87,775
down €87,775 (-45.0%), from €195,146 to €107,371
of which Other amounts receivable: -€86,317
- Cash +€79,708
up €79,708 (+227%), from €35,119 to €114,827
mainly Depreciation (+€107,802) and Receivables within one year (+€87,775)
- Debts after one year -€113,690
down €113,690 (-16.4%), from €692,298 to €578,607
- Trade debts +€41,529
up €41,529 (+177%), from €23,529 to €65,058
- Tax, wage and social debts -€31,108
down €31,108 (-97.6%), from €31,887 to €779
of which Taxes: -€31,108
- Current portion of long-term debt -€24,375
down €24,375 (-30.3%), from €80,389 to €56,014
- Other debts +€21,687
up €21,687, from €0 to €21,687
- Gross operating margin -€143,912
down €143,912 (-48.1%), from €299,342 to €155,430
- Taxes -€53,138
down €53,138 (-94.1%), from €56,444 to €3,306
- Depreciation +€35,064
up €35,064 (+48.2%), from €72,738 to €107,802
- Staff costs -€5,393
down €5,393 (-77.1%), from €6,994 to €1,600
- Financial charges +€3,724
up €3,724 (+18.9%), from €19,704 to €23,428
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,780,158 | €1,672,097 | -€108,060 | -6.1% |
| Fixed assets | 21/28 | €1,298,599 | €1,201,645 | -€96,953 | -7.5% |
| Tangible fixed assets | 22/27 | €1,298,599 | €1,201,645 | -€96,953 | -7.5% |
| Land and buildings | 22 | €1,004,992 | €1,012,456 | +€7,464 | +0.7% |
| Plant, machinery and equipment | 23 | €103,649 | €91,880 | -€11,770 | -11.4% |
| Furniture and vehicles | 24 | €189,957 | €97,309 | -€92,648 | -48.8% |
| Current assets | 29/58 | €481,559 | €470,452 | -€11,107 | -2.3% |
| Stocks and contracts in progress | 3 | €248,367 | €238,267 | -€10,100 | -4.1% |
| Stocks | 30/36 | €248,367 | €238,267 | -€10,100 | -4.1% |
| Amounts receivable within one year | 40/41 | €195,146 | €107,371 | -€87,775 | -45.0% |
| Trade receivables | 40 | €95,764 | €94,306 | -€1,458 | -1.5% |
| Other amounts receivable | 41 | €99,382 | €13,065 | -€86,317 | -86.9% |
| Cash at bank and in hand | 54/58 | €35,119 | €114,827 | +€79,708 | +227% |
| Deferred charges and accrued income | 490/1 | €2,928 | €9,987 | +€7,059 | +241% |
| Total equity and liabilities | 10/49 | €1,780,158 | €1,672,097 | -€108,060 | -6.1% |
| Equity | 10/15 | €938,255 | €949,952 | +€11,697 | +1.2% |
| Reserves | 13 | €938,255 | €949,952 | +€11,697 | +1.2% |
| Distributable reserves | 133 | €938,255 | €949,952 | +€11,697 | +1.2% |
| Amounts payable | 17/49 | €841,903 | €722,145 | -€119,757 | -14.2% |
| Amounts payable after more than one year | 17 | €692,298 | €578,607 | -€113,690 | -16.4% |
| Financial debts | 170/4 | €692,298 | €578,607 | -€113,690 | -16.4% |
| Amounts payable within one year | 42/48 | €148,305 | €143,538 | -€4,767 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €80,389 | €56,014 | -€24,375 | -30.3% |
| Trade debts | 44 | €23,529 | €65,058 | +€41,529 | +177% |
| Suppliers | 440/4 | €23,529 | €65,058 | +€41,529 | +177% |
| Advances received on contracts in progress | 46 | €12,500 | €0 | -€12,500 | -100% |
| Taxes, remuneration and social security | 45 | €31,887 | €779 | -€31,108 | -97.6% |
| Taxes | 450/3 | €31,887 | €779 | -€31,108 | -97.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €21,687 | +€21,687 | |
| Accrued charges and deferred income | 492/3 | €1,300 | €0 | -€1,300 | -100% |
| Remuneration, social security and pensions | 62 | €6,994 | €1,600 | -€5,393 | -77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,738 | €107,802 | +€35,064 | +48.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €10,176 | €8,109 | -€2,067 | -20.3% |
| Gross operating margin | 9900 | €299,342 | €155,430 | -€143,912 | -48.1% |
| Operating profit (loss) | 9901 | €209,434 | €37,918 | -€171,516 | -81.9% |
| Financial income | 75/76B | €204 | €512 | +€308 | +151% |
| Recurring financial income | 75 | €204 | €512 | +€308 | +151% |
| Financial charges | 65/66B | €19,704 | €23,428 | +€3,724 | +18.9% |
| Recurring financial charges | 65 | €19,704 | €23,428 | +€3,724 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €189,934 | €15,003 | -€174,932 | -92.1% |
| Income taxes | 67/77 | €56,444 | €3,306 | -€53,138 | -94.1% |
| Profit (loss) for the period | 9904 | €133,491 | €11,697 | -€121,794 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €133,491 | €11,697 | -€121,794 | -91.2% |
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 20 October 2026 via checked.be.