BUILDING DRYER: 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 DRYER
Largest movements
- Tangible fixed assets -€67,001
down €67,001 (-13.0%), from €513,861 to €446,860
of which Other tangible fixed assets: -€57,254
- Receivables within one year -€34,778
down €34,778 (-27.2%), from €128,003 to €93,225
of which Trade receivables: -€34,778
- Intangible fixed assets +€33,996
new in 2025: €33,996
- Debts after one year -€51,540
down €51,540 (-40.3%), from €127,898 to €76,358
- Reserves -€28,373
down €28,373 (-8.8%), from €322,970 to €294,597
of which Distributable reserves: -€28,373
- Other debts +€20,247
up €20,247 (+878%), from €2,307 to €22,554
- Current portion of long-term debt -€9,301
down €9,301 (-8.5%), from €109,030 to €99,728
- Purchases and services +€672,254
new in 2025: €672,254
- Gross operating margin +€48,111
up €48,111 (+12.7%), from €378,829 to €426,940
- Depreciation +€21,001
up €21,001 (+11.5%), from €183,183 to €204,184
- Staff costs +€12,962
up €12,962 (+7.9%), from €163,429 to €176,391
- Financial income -€11,612
down €11,612 (-59.7%), from €19,448 to €7,836
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 | €677,717 | €616,493 | -€61,225 | -9.0% |
| Fixed assets | 21/28 | €513,861 | €480,856 | -€33,004 | -6.4% |
| Intangible fixed assets | 21 | - | €33,996 | +€33,996 | |
| Tangible fixed assets | 22/27 | €513,861 | €446,860 | -€67,001 | -13.0% |
| Plant, machinery and equipment | 23 | €24,642 | €17,953 | -€6,690 | -27.1% |
| Furniture and vehicles | 24 | €33,888 | €48,779 | +€14,891 | +43.9% |
| Leasing and similar rights | 25 | €33,417 | €15,469 | -€17,948 | -53.7% |
| Other tangible fixed assets | 26 | €421,912 | €364,659 | -€57,254 | -13.6% |
| Current assets | 29/58 | €163,857 | €135,637 | -€28,220 | -17.2% |
| Amounts receivable within one year | 40/41 | €128,003 | €93,225 | -€34,778 | -27.2% |
| Trade receivables | 40 | €122,384 | €87,607 | -€34,778 | -28.4% |
| Other amounts receivable | 41 | €5,618 | €5,618 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,674 | €40,196 | +€6,522 | +19.4% |
| Deferred charges and accrued income | 490/1 | €2,180 | €2,215 | +€35 | +1.6% |
| Total equity and liabilities | 10/49 | €677,717 | €616,493 | -€61,225 | -9.0% |
| Equity | 10/15 | €368,101 | €339,729 | -€28,373 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €322,970 | €294,597 | -€28,373 | -8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €321,110 | €292,737 | -€28,373 | -8.8% |
| Profit (loss) carried forward | 14 | €26,531 | €26,531 | = | 0.0% |
| Amounts payable | 17/49 | €309,616 | €276,764 | -€32,852 | -10.6% |
| Amounts payable after more than one year | 17 | €127,898 | €76,358 | -€51,540 | -40.3% |
| Financial debts | 170/4 | €127,898 | €76,358 | -€51,540 | -40.3% |
| Amounts payable within one year | 42/48 | €181,719 | €200,406 | +€18,688 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €109,030 | €99,728 | -€9,301 | -8.5% |
| Trade debts | 44 | €19,470 | €25,700 | +€6,230 | +32.0% |
| Suppliers | 440/4 | €19,470 | €25,700 | +€6,230 | +32.0% |
| Taxes, remuneration and social security | 45 | €50,911 | €52,424 | +€1,513 | +3.0% |
| Taxes | 450/3 | €36,600 | €34,189 | -€2,412 | -6.6% |
| Remuneration and social security | 454/9 | €14,311 | €18,235 | +€3,925 | +27.4% |
| Other amounts payable | 47/48 | €2,307 | €22,554 | +€20,247 | +878% |
| Non-recurring operating income | 76A | €15,887 | €413 | -€15,474 | -97.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €672,254 | +€672,254 | |
| Remuneration, social security and pensions | 62 | €163,429 | €176,391 | +€12,962 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,183 | €204,184 | +€21,001 | +11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,339 | - | +€11,339 | |
| Other operating charges | 640/8 | €6,481 | €6,665 | +€184 | +2.8% |
| Gross operating margin | 9900 | €378,829 | €426,940 | +€48,111 | +12.7% |
| Operating profit (loss) | 9901 | €37,074 | €39,699 | +€2,625 | +7.1% |
| Financial income | 75/76B | €19,448 | €7,836 | -€11,612 | -59.7% |
| Recurring financial income | 75 | €19,448 | €7,836 | -€11,612 | -59.7% |
| Financial charges | 65/66B | €13,593 | €10,311 | -€3,283 | -24.1% |
| Recurring financial charges | 65 | €13,593 | €10,311 | -€3,283 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €42,929 | €37,225 | -€5,705 | -13.3% |
| Income taxes | 67/77 | €11,432 | €8,524 | -€2,908 | -25.4% |
| Profit (loss) for the period | 9904 | €31,497 | €28,700 | -€2,797 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,497 | €28,700 | -€2,797 | -8.9% |
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 26 October 2026 via checked.be.