BUILDING MANAGEMENT SYSTEM: 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 SYSTEM
Largest movements
- Receivables within one year +€38,119
up €38,119 (+101%), from €37,760 to €75,878
of which Other amounts receivable: +€19,206
- Current investments +€4,668
up €4,668 (+395%), from €1,181 to €5,849
- Tangible fixed assets -€3,924
down €3,924 (-71.9%), from €5,461 to €1,536
of which Furniture and vehicles: -€2,726
- Trade debts +€26,163
up €26,163 (+374%), from €6,989 to €33,152
- Reserves +€10,000
up €10,000 (+67.3%), from €14,855 to €24,855
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€5,443
up €5,443 (+1,262%), from €432 to €5,875
- Other debts -€2,850
no longer reported in 2025 (was €2,850)
- Other operating charges -€2,730
down €2,730 (-97.7%), from €2,793 to €63
- Gross operating margin -€1,782
down €1,782 (-9.9%), from €17,998 to €16,216
- Financial income +€742
up €742 (+7,424,800%), from €0 to €742
- Depreciation -€466
down €466 (-10.6%), from €4,391 to €3,924
- Taxes +€353
up €353 (+62.3%), from €567 to €919
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,439 | €83,792 | +€39,353 | +88.6% |
| Fixed assets | 21/28 | €5,461 | €1,536 | -€3,924 | -71.9% |
| Tangible fixed assets | 22/27 | €5,461 | €1,536 | -€3,924 | -71.9% |
| Plant, machinery and equipment | 23 | €1,243 | €44 | -€1,199 | -96.5% |
| Furniture and vehicles | 24 | €4,218 | €1,492 | -€2,726 | -64.6% |
| Current assets | 29/58 | €38,978 | €82,255 | +€43,278 | +111% |
| Amounts receivable within one year | 40/41 | €37,760 | €75,878 | +€38,119 | +101% |
| Trade receivables | 40 | €36,457 | €55,370 | +€18,913 | +51.9% |
| Other amounts receivable | 41 | €1,302 | €20,508 | +€19,206 | +1,475% |
| Current investments | 50/53 | €1,181 | €5,849 | +€4,668 | +395% |
| Deferred charges and accrued income | 490/1 | €37 | €527 | +€491 | +1,330% |
| Total equity and liabilities | 10/49 | €44,439 | €83,792 | +€39,353 | +88.6% |
| Equity | 10/15 | €34,168 | €44,765 | +€10,597 | +31.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,855 | €24,855 | +€10,000 | +67.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €23,000 | +€10,000 | +76.9% |
| Profit (loss) carried forward | 14 | €763 | €1,360 | +€597 | +78.3% |
| Amounts payable | 17/49 | €10,271 | €39,027 | +€28,756 | +280% |
| Amounts payable within one year | 42/48 | €10,271 | €39,027 | +€28,756 | +280% |
| Trade debts | 44 | €6,989 | €33,152 | +€26,163 | +374% |
| Suppliers | 440/4 | €6,989 | €33,152 | +€26,163 | +374% |
| Taxes, remuneration and social security | 45 | €432 | €5,875 | +€5,443 | +1,262% |
| Taxes | 450/3 | €432 | €5,875 | +€5,443 | +1,262% |
| Other amounts payable | 47/48 | €2,850 | - | -€2,850 | |
| Non-recurring operating income | 76A | - | €992 | +€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,391 | €3,924 | -€466 | -10.6% |
| Other operating charges | 640/8 | €2,793 | €63 | -€2,730 | -97.7% |
| Gross operating margin | 9900 | €17,998 | €16,216 | -€1,782 | -9.9% |
| Operating profit (loss) | 9901 | €10,814 | €12,228 | +€1,414 | +13.1% |
| Financial income | 75/76B | €0 | €742 | +€742 | +7,424,800% |
| Recurring financial income | 75 | €0 | €742 | +€742 | +7,424,800% |
| Financial charges | 65/66B | €1,515 | €1,454 | -€61 | -4.0% |
| Recurring financial charges | 65 | €1,515 | €1,454 | -€61 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €9,300 | €11,517 | +€2,217 | +23.8% |
| Income taxes | 67/77 | €567 | €919 | +€353 | +62.3% |
| Profit (loss) for the period | 9904 | €8,733 | €10,597 | +€1,864 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,733 | €10,597 | +€1,864 | +21.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.