Building Engineering ProActive: 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 Engineering ProActive
Largest movements
- Receivables within one year +€114,442
up €114,442 (+23.5%), from €487,080 to €601,521
of which Other amounts receivable: +€92,438
- Tangible fixed assets -€49,952
down €49,952 (-6.8%), from €730,267 to €680,315
of which Land and buildings: -€27,546
- Cash +€15,827
up €15,827 (+14.0%), from €112,790 to €128,617
mainly Other debts (+€240,148) and Net result for the year (+€191,587)
- Other debts +€240,148
up €240,148 (+401.2%), from €59,852 to €300,000
- Trade debts -€158,235
down €158,235 (-70.7%), from €223,964 to €65,729
- Reserves -€108,413
down €108,413 (-31.9%), from €339,505 to €231,092
- Short-term financial debts +€95,465
up €95,465 (+407.8%), from €23,410 to €118,875
- Advances received +€50,919
up €50,919 (+188.0%), from €27,081 to €78,000
- Staff costs +€58,081
new in 2025: €58,081
- Gross operating margin -€53,109
down €53,109 (-11.0%), from €481,116 to €428,007
- Taxes -€32,304
down €32,304 (-31.6%), from €102,331 to €70,027
- Financial charges +€11,292
up €11,292 (+41.4%), from €27,281 to €38,573
- Depreciation +€11,216
up €11,216 (+20.1%), from €55,895 to €67,111
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 | €1,348,976 | €1,432,269 | +€83,293 | +6.2% |
| Fixed assets | 21/28 | €734,197 | €683,253 | -€50,943 | -6.9% |
| Intangible fixed assets | 21 | €3,930 | €2,938 | -€991 | -25.2% |
| Tangible fixed assets | 22/27 | €730,267 | €680,315 | -€49,952 | -6.8% |
| Land and buildings | 22 | €640,324 | €612,778 | -€27,546 | -4.3% |
| Plant, machinery and equipment | 23 | €24,027 | €16,342 | -€7,685 | -32.0% |
| Furniture and vehicles | 24 | €63,389 | €49,105 | -€14,284 | -22.5% |
| Other tangible fixed assets | 26 | €2,527 | €2,091 | -€436 | -17.3% |
| Current assets | 29/58 | €614,779 | €749,016 | +€134,237 | +21.8% |
| Stocks and contracts in progress | 3 | €11,256 | €13,946 | +€2,690 | +23.9% |
| Stocks | 30/36 | €11,256 | €13,946 | +€2,690 | +23.9% |
| Amounts receivable within one year | 40/41 | €487,080 | €601,521 | +€114,442 | +23.5% |
| Trade receivables | 40 | €456,829 | €478,832 | +€22,003 | +4.8% |
| Other amounts receivable | 41 | €30,251 | €122,689 | +€92,438 | +305.6% |
| Cash at bank and in hand | 54/58 | €112,790 | €128,617 | +€15,827 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,653 | €4,931 | +€1,278 | +35.0% |
| Total equity and liabilities | 10/49 | €1,348,976 | €1,432,269 | +€83,293 | +6.2% |
| Equity | 10/15 | €358,105 | €249,692 | -€108,413 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €339,505 | €231,092 | -€108,413 | -31.9% |
| Distributable reserves | 133 | €339,505 | €231,092 | -€108,413 | -31.9% |
| Amounts payable | 17/49 | €990,870 | €1,182,577 | +€191,707 | +19.3% |
| Amounts payable after more than one year | 17 | €566,237 | €517,509 | -€48,727 | -8.6% |
| Financial debts | 170/4 | €566,237 | €517,509 | -€48,727 | -8.6% |
| Amounts payable within one year | 42/48 | €421,539 | €662,568 | +€241,029 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €46,900 | €48,727 | +€1,827 | +3.9% |
| Financial debts | 43 | €23,410 | €118,875 | +€95,465 | +407.8% |
| Credit institutions | 430/8 | €23,410 | €118,875 | +€95,465 | +407.8% |
| Trade debts | 44 | €223,964 | €65,729 | -€158,235 | -70.7% |
| Suppliers | 440/4 | €223,964 | €65,729 | -€158,235 | -70.7% |
| Advances received on contracts in progress | 46 | €27,081 | €78,000 | +€50,919 | +188.0% |
| Taxes, remuneration and social security | 45 | €40,331 | €51,237 | +€10,906 | +27.0% |
| Taxes | 450/3 | €40,331 | €40,331 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €10,906 | +€10,906 | |
| Other amounts payable | 47/48 | €59,852 | €300,000 | +€240,148 | +401.2% |
| Accrued charges and deferred income | 492/3 | €3,095 | €2,500 | -€595 | -19.2% |
| Remuneration, social security and pensions | 62 | - | €58,081 | +€58,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,895 | €67,111 | +€11,216 | +20.1% |
| Other operating charges | 640/8 | €1,886 | €3,229 | +€1,343 | +71.2% |
| Non-recurring operating charges | 66A | €2,912 | - | -€2,912 | |
| Gross operating margin | 9900 | €481,116 | €428,007 | -€53,109 | -11.0% |
| Operating profit (loss) | 9901 | €420,422 | €299,585 | -€120,837 | -28.7% |
| Financial income | 75/76B | €81 | €602 | +€521 | +641.6% |
| Recurring financial income | 75 | €81 | €602 | +€521 | +641.6% |
| Financial charges | 65/66B | €27,281 | €38,573 | +€11,292 | +41.4% |
| Recurring financial charges | 65 | €27,281 | €38,573 | +€11,292 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €393,222 | €261,614 | -€131,608 | -33.5% |
| Income taxes | 67/77 | €102,331 | €70,027 | -€32,304 | -31.6% |
| Profit (loss) for the period | 9904 | €290,891 | €191,587 | -€99,304 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €290,891 | €191,587 | -€99,304 | -34.1% |
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 9 October 2026 via checked.be.