BUILDING P: 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 P
Largest movements
- Receivables within one year -€9,530
down €9,530 (-51.5%), from €18,512 to €8,982
of which Trade receivables: -€8,586
- Tangible fixed assets -€868
down €868 (-11.1%), from €7,808 to €6,941
- Trade debts -€9,281
down €9,281 (-93.8%), from €9,891 to €610
- Tax, wage and social debts -€1,030
down €1,030 (-98.4%), from €1,047 to €17
- Gross operating margin -€5,423
down €5,423 (-81.9%), from €6,619 to €1,196
- Other operating charges -€2,056
down €2,056 (-84.9%), from €2,422 to €366
- Taxes -€1,047
no longer reported in 2025 (was €1,047)
- Financial charges -€593
down €593 (-76.4%), from €776 to €183
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 | €26,474 | €15,962 | -€10,512 | -39.7% |
| Fixed assets | 21/28 | €7,808 | €6,941 | -€868 | -11.1% |
| Tangible fixed assets | 22/27 | €7,808 | €6,941 | -€868 | -11.1% |
| Furniture and vehicles | 24 | €7,808 | €6,941 | -€868 | -11.1% |
| Current assets | 29/58 | €18,666 | €9,022 | -€9,645 | -51.7% |
| Amounts receivable within one year | 40/41 | €18,512 | €8,982 | -€9,530 | -51.5% |
| Trade receivables | 40 | €13,318 | €4,732 | -€8,586 | -64.5% |
| Other amounts receivable | 41 | €5,194 | €4,250 | -€944 | -18.2% |
| Cash at bank and in hand | 54/58 | €154 | €40 | -€114 | -74.3% |
| Total equity and liabilities | 10/49 | €26,474 | €15,962 | -€10,512 | -39.7% |
| Equity | 10/15 | €15,537 | €15,335 | -€202 | -1.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €8,000 | +€8,000 | |
| Other | 1109/19 | - | €8,000 | +€8,000 | |
| Reserves | 13 | €14,580 | €14,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €12,580 | €12,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,043 | -€7,245 | -€202 | -2.9% |
| Amounts payable | 17/49 | €10,937 | €627 | -€10,310 | -94.3% |
| Amounts payable within one year | 42/48 | €10,937 | €627 | -€10,310 | -94.3% |
| Trade debts | 44 | €9,891 | €610 | -€9,281 | -93.8% |
| Suppliers | 440/4 | €9,891 | €610 | -€9,281 | -93.8% |
| Taxes, remuneration and social security | 45 | €1,047 | €17 | -€1,030 | -98.4% |
| Taxes | 450/3 | €1,047 | €17 | -€1,030 | -98.4% |
| Non-recurring operating income | 76A | €2,740 | - | -€2,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €868 | = | 0.0% |
| Other operating charges | 640/8 | €2,422 | €366 | -€2,056 | -84.9% |
| Gross operating margin | 9900 | €6,619 | €1,196 | -€5,423 | -81.9% |
| Operating profit (loss) | 9901 | €3,330 | -€38 | -€3,367 | |
| Financial income | 75/76B | €3 | €19 | +€15 | +499% |
| Recurring financial income | 75 | €3 | €19 | +€15 | +499% |
| Financial charges | 65/66B | €776 | €183 | -€593 | -76.4% |
| Recurring financial charges | 65 | €776 | €183 | -€593 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €2,557 | -€202 | -€2,759 | |
| Income taxes | 67/77 | €1,047 | - | -€1,047 | |
| Profit (loss) for the period | 9904 | €1,510 | -€202 | -€1,712 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,510 | -€202 | -€1,712 |
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 15 October 2026 via checked.be.