Building Evolutions: 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 Evolutions
Largest movements
- Receivables within one year -€15,424
down €15,424 (-78.2%), from €19,721 to €4,297
of which Trade receivables: -€16,709
- Cash -€11,040
down €11,040 (-38.3%), from €28,805 to €17,764
mainly Tax, wage and social debts (-€16,359) and Net result for the year (-€7,436)
- Tangible fixed assets +€1,137
up €1,137 (+248.6%), from €457 to €1,594
of which Other tangible fixed assets: +€1,480
- Deferred charges and accrued income +€916
up €916 (+193.0%), from €475 to €1,391
- Tax, wage and social debts -€16,359
down €16,359 (-98.9%), from €16,539 to €180
- Profit (loss) carried forward -€7,436
down €7,436 (-29.6%), from €25,123 to €17,687
- Trade debts -€3,182
down €3,182 (-60.1%), from €5,296 to €2,114
- Other debts +€2,567
new in 2025: €2,567
- Gross operating margin -€43,819
down €43,819, from €37,483 to -€6,336
- Taxes -€10,588
down €10,588 (-98.0%), from €10,804 to €216
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 | €49,458 | €25,047 | -€24,411 | -49.4% |
| Fixed assets | 21/28 | €457 | €1,594 | +€1,137 | +248.6% |
| Tangible fixed assets | 22/27 | €457 | €1,594 | +€1,137 | +248.6% |
| Furniture and vehicles | 24 | €457 | €114 | -€343 | -75.0% |
| Other tangible fixed assets | 26 | - | €1,480 | +€1,480 | |
| Current assets | 29/58 | €49,001 | €23,453 | -€25,548 | -52.1% |
| Amounts receivable within one year | 40/41 | €19,721 | €4,297 | -€15,424 | -78.2% |
| Trade receivables | 40 | €19,709 | €3,000 | -€16,709 | -84.8% |
| Other amounts receivable | 41 | €12 | €1,297 | +€1,285 | +10675.8% |
| Cash at bank and in hand | 54/58 | €28,805 | €17,764 | -€11,040 | -38.3% |
| Deferred charges and accrued income | 490/1 | €475 | €1,391 | +€916 | +193.0% |
| Total equity and liabilities | 10/49 | €49,458 | €25,047 | -€24,411 | -49.4% |
| Equity | 10/15 | €27,623 | €20,187 | -€7,436 | -26.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,123 | €17,687 | -€7,436 | -29.6% |
| Amounts payable | 17/49 | €21,835 | €4,860 | -€16,974 | -77.7% |
| Amounts payable within one year | 42/48 | €21,835 | €4,860 | -€16,974 | -77.7% |
| Trade debts | 44 | €5,296 | €2,114 | -€3,182 | -60.1% |
| Suppliers | 440/4 | €5,296 | €2,114 | -€3,182 | -60.1% |
| Taxes, remuneration and social security | 45 | €16,539 | €180 | -€16,359 | -98.9% |
| Taxes | 450/3 | €16,539 | €180 | -€16,359 | -98.9% |
| Other amounts payable | 47/48 | - | €2,567 | +€2,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €363 | -€209 | -36.5% |
| Other operating charges | 640/8 | €778 | €433 | -€345 | -44.3% |
| Gross operating margin | 9900 | €37,483 | -€6,336 | -€43,819 | |
| Operating profit (loss) | 9901 | €36,133 | -€7,132 | -€43,266 | |
| Financial income | 75/76B | €29 | €0 | -€29 | -99.7% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -99.7% |
| Financial charges | 65/66B | €235 | €88 | -€147 | -62.6% |
| Recurring financial charges | 65 | €235 | €88 | -€147 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €35,927 | -€7,220 | -€43,147 | |
| Income taxes | 67/77 | €10,804 | €216 | -€10,588 | -98.0% |
| Profit (loss) for the period | 9904 | €25,123 | -€7,436 | -€32,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,123 | -€7,436 | -€32,560 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.