BUILDING IMMO: 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 IMMO
Largest movements
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€1,835
down €1,835 (-15.8%), from €11,580 to €9,746
of which Trade receivables: -€1,835
- Cash +€528
up €528 (+8.7%), from €6,077 to €6,606
mainly Net result for the year (+€8,017) and Receivables within one year (+€1,835)
- Profit (loss) carried forward +€8,017
up €8,017 (+20.8%), from -€38,566 to -€30,549
- Other debts +€1,458
up €1,458 (+143%), from €1,023 to €2,481
- Tax, wage and social debts -€508
down €508 (-19.1%), from €2,655 to €2,147
- Trade debts -€274
down €274 (-31.8%), from €859 to €586
- Gross operating margin -€1,801
down €1,801 (-18.0%), from €10,002 to €8,201
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 | €17,658 | €26,351 | +€8,694 | +49.2% |
| Current assets | 29/58 | €17,658 | €26,351 | +€8,694 | +49.2% |
| Amounts receivable within one year | 40/41 | €11,580 | €9,746 | -€1,835 | -15.8% |
| Trade receivables | 40 | €11,580 | €9,746 | -€1,835 | -15.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €6,077 | €6,606 | +€528 | +8.7% |
| Total equity and liabilities | 10/49 | €17,658 | €26,351 | +€8,694 | +49.2% |
| Equity | 10/15 | €13,121 | €21,138 | +€8,017 | +61.1% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 0.0% |
| Reserves | 13 | €40,527 | €40,527 | = | 0.0% |
| Distributable reserves | 133 | €40,527 | €40,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,566 | -€30,549 | +€8,017 | +20.8% |
| Amounts payable | 17/49 | €4,537 | €5,213 | +€676 | +14.9% |
| Amounts payable within one year | 42/48 | €4,537 | €5,213 | +€676 | +14.9% |
| Trade debts | 44 | €859 | €586 | -€274 | -31.8% |
| Suppliers | 440/4 | €859 | €586 | -€274 | -31.8% |
| Taxes, remuneration and social security | 45 | €2,655 | €2,147 | -€508 | -19.1% |
| Taxes | 450/3 | €2,655 | €2,147 | -€508 | -19.1% |
| Other amounts payable | 47/48 | €1,023 | €2,481 | +€1,458 | +143% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €10,002 | €8,201 | -€1,801 | -18.0% |
| Operating profit (loss) | 9901 | €9,887 | €8,075 | -€1,812 | -18.3% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €128 | €100 | -€27 | -21.6% |
| Recurring financial charges | 65 | €128 | €100 | -€27 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €9,760 | €8,017 | -€1,743 | -17.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €9,760 | €8,017 | -€1,743 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,760 | €8,017 | -€1,743 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.