BUILDING MAINTENANCE SYSTEM: 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 MAINTENANCE SYSTEM
Largest movements
- Receivables within one year -€96,707
down €96,707 (-15.3%), from €634,071 to €537,364
of which Trade receivables: -€49,437
- Stocks and contracts -€21,456
down €21,456 (-11.1%), from €193,522 to €172,067
- Deferred charges and accrued income -€11,219
down €11,219 (-40.3%), from €27,832 to €16,612
- Cash +€10,206
up €10,206 (+13.4%), from €76,432 to €86,638
mainly Receivables within one year (+€96,707) and Debts after one year (+€58,610)
- Tangible fixed assets -€9,877
down €9,877 (-32.7%), from €30,211 to €20,334
of which Leasing and similar rights: -€6,436
- Profit (loss) carried forward -€127,119
down €127,119 (-189.6%), from -€67,029 to -€194,149
- Debts after one year +€58,610
up €58,610 (+474.9%), from €12,342 to €70,951
- Tax, wage and social debts -€32,619
down €32,619 (-35.0%), from €93,070 to €60,452
of which Remuneration and social security: -€23,272
- Current portion of long-term debt -€15,935
down €15,935 (-39.7%), from €40,169 to €24,234
- Staff costs -€50,763
down €50,763 (-8.7%), from €583,266 to €532,503
- Gross operating margin -€18,568
down €18,568 (-4.0%), from €468,588 to €450,020
- Other operating charges -€9,132
down €9,132 (-82.0%), from €11,140 to €2,008
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 | €962,824 | €833,515 | -€129,309 | -13.4% |
| Fixed assets | 21/28 | €30,968 | €20,834 | -€10,134 | -32.7% |
| Tangible fixed assets | 22/27 | €30,211 | €20,334 | -€9,877 | -32.7% |
| Plant, machinery and equipment | 23 | €2,677 | €1,769 | -€908 | -33.9% |
| Furniture and vehicles | 24 | €9,671 | €7,138 | -€2,533 | -26.2% |
| Leasing and similar rights | 25 | €17,863 | €11,427 | -€6,436 | -36.0% |
| Financial fixed assets | 28 | €756 | €500 | -€256 | -33.9% |
| Current assets | 29/58 | €931,857 | €812,681 | -€119,175 | -12.8% |
| Stocks and contracts in progress | 3 | €193,522 | €172,067 | -€21,456 | -11.1% |
| Stocks | 30/36 | €193,522 | €172,067 | -€21,456 | -11.1% |
| Amounts receivable within one year | 40/41 | €634,071 | €537,364 | -€96,707 | -15.3% |
| Trade receivables | 40 | €496,308 | €446,871 | -€49,437 | -10.0% |
| Other amounts receivable | 41 | €137,762 | €90,492 | -€47,270 | -34.3% |
| Cash at bank and in hand | 54/58 | €76,432 | €86,638 | +€10,206 | +13.4% |
| Deferred charges and accrued income | 490/1 | €27,832 | €16,612 | -€11,219 | -40.3% |
| Total equity and liabilities | 10/49 | €962,824 | €833,515 | -€129,309 | -13.4% |
| Equity | 10/15 | €263,861 | €136,742 | -€127,119 | -48.2% |
| Contributions | 10/11 | €279,686 | €279,686 | = | 0.0% |
| Capital | 10 | €279,686 | €279,686 | = | 0.0% |
| Issued capital | 100 | €279,686 | €279,686 | = | 0.0% |
| Reserves | 13 | €51,205 | €51,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,205 | €51,205 | = | 0.0% |
| Legal reserve | 130 | €22,300 | €22,300 | = | 0.0% |
| Other | 1319 | €28,905 | €28,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,029 | -€194,149 | -€127,119 | -189.6% |
| Amounts payable | 17/49 | €698,963 | €696,774 | -€2,190 | -0.3% |
| Amounts payable after more than one year | 17 | €12,342 | €70,951 | +€58,610 | +474.9% |
| Financial debts | 170/4 | €12,342 | €70,951 | +€58,610 | +474.9% |
| Amounts payable within one year | 42/48 | €680,879 | €625,823 | -€55,057 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €40,169 | €24,234 | -€15,935 | -39.7% |
| Financial debts | 43 | €200,375 | €200,689 | +€313 | +0.2% |
| Credit institutions | 430/8 | €200,375 | €200,689 | +€313 | +0.2% |
| Trade debts | 44 | €347,265 | €340,448 | -€6,816 | -2.0% |
| Suppliers | 440/4 | €347,265 | €340,448 | -€6,816 | -2.0% |
| Taxes, remuneration and social security | 45 | €93,070 | €60,452 | -€32,619 | -35.0% |
| Taxes | 450/3 | €11,534 | €2,188 | -€9,347 | -81.0% |
| Remuneration and social security | 454/9 | €81,536 | €58,264 | -€23,272 | -28.5% |
| Accrued charges and deferred income | 492/3 | €5,743 | - | -€5,743 | |
| Remuneration, social security and pensions | 62 | €583,266 | €532,503 | -€50,763 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,388 | €12,737 | -€1,651 | -11.5% |
| Other operating charges | 640/8 | €11,140 | €2,008 | -€9,132 | -82.0% |
| Non-recurring operating charges | 66A | €1,159 | €53 | -€1,106 | -95.4% |
| Gross operating margin | 9900 | €468,588 | €450,020 | -€18,568 | -4.0% |
| Operating profit (loss) | 9901 | -€141,367 | -€97,281 | +€44,085 | +31.2% |
| Financial income | 75/76B | - | €115 | +€115 | |
| Recurring financial income | 75 | - | €115 | +€115 | |
| Financial charges | 65/66B | €29,870 | €29,553 | -€316 | -1.1% |
| Recurring financial charges | 65 | €29,870 | €29,553 | -€316 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€171,236 | -€126,719 | +€44,517 | +26.0% |
| Income taxes | 67/77 | €624 | €400 | -€224 | -35.9% |
| Profit (loss) for the period | 9904 | -€171,860 | -€127,119 | +€44,741 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€171,860 | -€127,119 | +€44,741 | +26.0% |
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 8 October 2026 via checked.be.