BUILDING POWER: 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 POWER
Largest movements
- Receivables within one year +€1,144
up €1,144 (+184.9%), from €619 to €1,762
- Cash -€180
down €180 (-54.3%), from €332 to €152
mainly Net result for the year (-€3,223) and Accrued charges and deferred income (-€1,475)
- Other debts +€4,896
up €4,896 (+8.6%), from €56,892 to €61,789
- Profit (loss) carried forward -€3,223
down €3,223 (-2.9%), from -€111,100 to -€114,323
- Accrued charges and deferred income -€1,475
no longer reported in 2025 (was €1,475)
- Trade debts +€765
up €765 (+320.9%), from €238 to €1,003
- Other operating charges -€7,846
down €7,846 (-99.2%), from €7,908 to €62
- Financial charges +€317
new in 2025: €317
- Gross operating margin -€136
down €136 (-9.0%), from -€1,509 to -€1,645
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 | €1,138 | €2,101 | +€963 | +84.7% |
| Fixed assets | 21/28 | €187 | €187 | = | 0.0% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €951 | €1,914 | +€963 | +101.3% |
| Amounts receivable within one year | 40/41 | €619 | €1,762 | +€1,144 | +184.9% |
| Other amounts receivable | 41 | €619 | €1,762 | +€1,144 | +184.9% |
| Cash at bank and in hand | 54/58 | €332 | €152 | -€180 | -54.3% |
| Total equity and liabilities | 10/49 | €1,138 | €2,101 | +€963 | +84.7% |
| Equity | 10/15 | -€57,468 | -€60,691 | -€3,223 | -5.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €28,843 | €28,843 | = | 0.0% |
| Distributable reserves | 133 | €28,843 | €28,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,100 | -€114,323 | -€3,223 | -2.9% |
| Amounts payable | 17/49 | €58,606 | €62,792 | +€4,186 | +7.1% |
| Amounts payable within one year | 42/48 | €57,130 | €62,792 | +€5,661 | +9.9% |
| Trade debts | 44 | €238 | €1,003 | +€765 | +320.9% |
| Suppliers | 440/4 | €238 | €1,003 | +€765 | +320.9% |
| Other amounts payable | 47/48 | €56,892 | €61,789 | +€4,896 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,475 | - | -€1,475 | |
| Non-recurring operating income | 76A | - | €246 | +€246 | |
| Other operating charges | 640/8 | €7,908 | €62 | -€7,846 | -99.2% |
| Non-recurring operating charges | 66A | - | €1,198 | +€1,198 | |
| Gross operating margin | 9900 | -€1,509 | -€1,645 | -€136 | -9.0% |
| Operating profit (loss) | 9901 | -€9,417 | -€2,905 | +€6,512 | +69.1% |
| Financial charges | 65/66B | - | €317 | +€317 | |
| Recurring financial charges | 65 | - | €317 | +€317 | |
| Profit (loss) for the period before taxes | 9903 | -€9,417 | -€3,223 | +€6,194 | +65.8% |
| Profit (loss) for the period | 9904 | -€9,417 | -€3,223 | +€6,194 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,417 | -€3,223 | +€6,194 | +65.8% |
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 4 October 2026 via checked.be.