Building Digital: what changed
Two fiscal 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 Digital
Largest movements
- Receivables within one year +€29,632
up €29,632 (+533.8%), from €5,551 to €35,183
of which Other amounts receivable: +€26,296
- Cash -€4,982
down €4,982 (-21.1%), from €23,642 to €18,660
mainly Receivables within one year (-€29,632) and Investment in fixed assets (net) (-€3,785)
- Tangible fixed assets +€3,688
new in 2025: €3,688
- Stocks and contracts -€1,796
down €1,796 (-63.9%), from €2,811 to €1,015
- Reserves +€26,378
up €26,378 (+116.2%), from €22,696 to €49,073
- Tax, wage and social debts +€1,182
up €1,182 (+15.1%), from €7,837 to €9,020
- Other debts -€963
down €963 (-100.0%), from €963 to €0
- Gross operating margin +€6,533
up €6,533 (+21.2%), from €30,805 to €37,338
- Taxes +€2,973
up €2,973 (+49.8%), from €5,969 to €8,942
- Financial charges +€757
up €757 (+65.4%), from €1,158 to €1,915
- Financial income +€709
new in 2025: €709
- Other operating charges +€566
up €566 (+377.4%), from €150 to €716
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 | €32,004 | €58,546 | +€26,541 | +82.9% |
| Fixed assets | 21/28 | - | €3,688 | +€3,688 | |
| Tangible fixed assets | 22/27 | - | €3,688 | +€3,688 | |
| Plant, machinery and equipment | 23 | - | €3,688 | +€3,688 | |
| Current assets | 29/58 | €32,004 | €54,858 | +€22,854 | +71.4% |
| Stocks and contracts in progress | 3 | €2,811 | €1,015 | -€1,796 | -63.9% |
| Contracts in progress | 37 | €2,811 | €1,015 | -€1,796 | -63.9% |
| Amounts receivable within one year | 40/41 | €5,551 | €35,183 | +€29,632 | +533.8% |
| Trade receivables | 40 | €5,551 | €8,887 | +€3,336 | +60.1% |
| Other amounts receivable | 41 | - | €26,296 | +€26,296 | |
| Cash at bank and in hand | 54/58 | €23,642 | €18,660 | -€4,982 | -21.1% |
| Total equity and liabilities | 10/49 | €32,004 | €58,546 | +€26,541 | +82.9% |
| Equity | 10/15 | €22,696 | €49,073 | +€26,378 | +116.2% |
| Reserves | 13 | €22,696 | €49,073 | +€26,378 | +116.2% |
| Distributable reserves | 133 | €22,696 | €49,073 | +€26,378 | +116.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,309 | €9,472 | +€164 | +1.8% |
| Amounts payable within one year | 42/48 | €9,309 | €9,020 | -€289 | -3.1% |
| Trade debts | 44 | €509 | €0 | -€509 | -100.0% |
| Suppliers | 440/4 | €509 | €0 | -€509 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,837 | €9,020 | +€1,182 | +15.1% |
| Taxes | 450/3 | €7,837 | €9,020 | +€1,182 | +15.1% |
| Other amounts payable | 47/48 | €963 | €0 | -€963 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €453 | +€453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €97 | +€97 | |
| Other operating charges | 640/8 | €150 | €716 | +€566 | +377.4% |
| Gross operating margin | 9900 | €30,805 | €37,338 | +€6,533 | +21.2% |
| Operating profit (loss) | 9901 | €30,655 | €36,525 | +€5,870 | +19.1% |
| Financial income | 75/76B | - | €709 | +€709 | |
| Recurring financial income | 75 | - | €709 | +€709 | |
| Financial charges | 65/66B | €1,158 | €1,915 | +€757 | +65.4% |
| Recurring financial charges | 65 | €1,158 | €1,915 | +€757 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | €29,497 | €35,320 | +€5,822 | +19.7% |
| Income taxes | 67/77 | €5,969 | €8,942 | +€2,973 | +49.8% |
| Profit (loss) for the period | 9904 | €23,529 | €26,378 | +€2,849 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,529 | €26,378 | +€2,849 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.