Building Management Intelligence: 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 Management Intelligence
Largest movements
- Receivables within one year -€71,582
down €71,582 (-86.7%), from €82,516 to €10,934
of which Trade receivables: -€80,293
- Cash +€16,087
up €16,087 (+1295.6%), from €1,242 to €17,329
mainly Receivables within one year (+€71,582) and Depreciation (+€10,818)
- Tangible fixed assets -€4,256
down €4,256 (-8.8%), from €48,551 to €44,295
of which Furniture and vehicles: -€4,590
- Trade debts -€42,656
down €42,656 (-91.1%), from €46,820 to €4,164
- Tax, wage and social debts -€9,971
down €9,971 (-80.5%), from €12,383 to €2,412
of which Taxes: -€7,099
- Debts after one year -€9,446
down €9,446 (-49.2%), from €19,219 to €9,772
- Profit (loss) carried forward +€1,624
up €1,624 (+1127.8%), from €144 to €1,768
- Gross operating margin -€26,396
down €26,396 (-62.9%), from €41,956 to €15,560
- Depreciation +€10,363
up €10,363 (+2277.5%), from €455 to €10,818
- Taxes -€10,120
down €10,120 (-88.0%), from €11,495 to €1,375
- Financial charges -€437
down €437 (-30.6%), from €1,431 to €994
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 | €136,073 | €76,462 | -€59,610 | -43.8% |
| Fixed assets | 21/28 | €48,551 | €44,295 | -€4,256 | -8.8% |
| Tangible fixed assets | 22/27 | €48,551 | €44,295 | -€4,256 | -8.8% |
| Plant, machinery and equipment | 23 | €3,988 | €4,322 | +€334 | +8.4% |
| Furniture and vehicles | 24 | €44,563 | €39,973 | -€4,590 | -10.3% |
| Current assets | 29/58 | €87,522 | €32,167 | -€55,354 | -63.2% |
| Amounts receivable within one year | 40/41 | €82,516 | €10,934 | -€71,582 | -86.7% |
| Trade receivables | 40 | €82,516 | €2,222 | -€80,293 | -97.3% |
| Other amounts receivable | 41 | - | €8,712 | +€8,712 | |
| Cash at bank and in hand | 54/58 | €1,242 | €17,329 | +€16,087 | +1295.6% |
| Deferred charges and accrued income | 490/1 | €3,764 | €3,905 | +€141 | +3.7% |
| Total equity and liabilities | 10/49 | €136,073 | €76,462 | -€59,610 | -43.8% |
| Equity | 10/15 | €43,094 | €44,718 | +€1,624 | +3.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €27,950 | €27,950 | = | 0.0% |
| Distributable reserves | 133 | €27,950 | €27,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144 | €1,768 | +€1,624 | +1127.8% |
| Amounts payable | 17/49 | €92,979 | €31,745 | -€61,234 | -65.9% |
| Amounts payable after more than one year | 17 | €19,219 | €9,772 | -€9,446 | -49.2% |
| Financial debts | 170/4 | €19,219 | €9,772 | -€9,446 | -49.2% |
| Amounts payable within one year | 42/48 | €73,760 | €21,973 | -€51,788 | -70.2% |
| Current portion of amounts payable after more than one year | 42 | €9,131 | €9,446 | +€315 | +3.5% |
| Trade debts | 44 | €46,820 | €4,164 | -€42,656 | -91.1% |
| Suppliers | 440/4 | €46,820 | €4,164 | -€42,656 | -91.1% |
| Taxes, remuneration and social security | 45 | €12,383 | €2,412 | -€9,971 | -80.5% |
| Taxes | 450/3 | €9,511 | €2,412 | -€7,099 | -74.6% |
| Remuneration and social security | 454/9 | €2,872 | - | -€2,872 | |
| Other amounts payable | 47/48 | €5,426 | €5,950 | +€524 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €10,818 | +€10,363 | +2277.5% |
| Other operating charges | 640/8 | €481 | €750 | +€269 | +55.9% |
| Gross operating margin | 9900 | €41,956 | €15,560 | -€26,396 | -62.9% |
| Operating profit (loss) | 9901 | €41,020 | €3,992 | -€37,028 | -90.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,431 | €994 | -€437 | -30.6% |
| Recurring financial charges | 65 | €1,431 | €994 | -€437 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €39,589 | €2,998 | -€36,590 | -92.4% |
| Income taxes | 67/77 | €11,495 | €1,375 | -€10,120 | -88.0% |
| Profit (loss) for the period | 9904 | €28,094 | €1,624 | -€26,470 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,094 | €1,624 | -€26,470 | -94.2% |
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 10 October 2026 via checked.be.