BUILDING PRODUCTS: 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 PRODUCTS
Largest movements
- Cash -€31,217
down €31,217 (-41.0%), from €76,176 to €44,959
mainly Contributions, distributions and other (-€49,000) and Accrued charges and deferred income (-€29,670)
- Accrued charges and deferred income -€29,670
down €29,670 (-100%), from €29,670 to €0
- Other debts -€16,533
down €16,533 (-18.6%), from €88,982 to €72,448
- Tax, wage and social debts +€14,408
up €14,408 (+347%), from €4,148 to €18,556
- Gross operating margin -€46,463
down €46,463 (-37.8%), from €122,814 to €76,351
- Taxes -€10,592
down €10,592 (-36.3%), from €29,148 to €18,556
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 | €433,246 | €401,942 | -€31,304 | -7.2% |
| Fixed assets | 21/28 | €257,070 | €256,983 | -€87 | 0.0% |
| Tangible fixed assets | 22/27 | €256,123 | €256,036 | -€87 | 0.0% |
| Land and buildings | 22 | €256,123 | €256,036 | -€87 | 0.0% |
| Financial fixed assets | 28 | €947 | €947 | = | 0.0% |
| Current assets | 29/58 | €176,176 | €144,959 | -€31,217 | -17.7% |
| Amounts receivable within one year | 40/41 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 41 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,176 | €44,959 | -€31,217 | -41.0% |
| Total equity and liabilities | 10/49 | €433,246 | €401,942 | -€31,304 | -7.2% |
| Equity | 10/15 | €308,533 | €308,922 | +€389 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €234,722 | €234,722 | = | 0.0% |
| Reserves | 13 | €10,634 | €10,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,809 | €2,809 | = | 0.0% |
| Distributable reserves | 133 | €1,625 | €1,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,177 | €1,566 | +€389 | +33.1% |
| Amounts payable | 17/49 | €124,712 | €93,020 | -€31,693 | -25.4% |
| Amounts payable within one year | 42/48 | €95,042 | €93,020 | -€2,023 | -2.1% |
| Trade debts | 44 | €1,913 | €2,015 | +€102 | +5.3% |
| Suppliers | 440/4 | €1,913 | €2,015 | +€102 | +5.3% |
| Taxes, remuneration and social security | 45 | €4,148 | €18,556 | +€14,408 | +347% |
| Taxes | 450/3 | €4,148 | €18,556 | +€14,408 | +347% |
| Other amounts payable | 47/48 | €88,982 | €72,448 | -€16,533 | -18.6% |
| Accrued charges and deferred income | 492/3 | €29,670 | €0 | -€29,670 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €87 | -€115 | -57.0% |
| Other operating charges | 640/8 | €7,886 | €8,041 | +€155 | +2.0% |
| Gross operating margin | 9900 | €122,814 | €76,351 | -€46,463 | -37.8% |
| Operating profit (loss) | 9901 | €114,726 | €68,224 | -€46,502 | -40.5% |
| Financial charges | 65/66B | €253 | €278 | +€25 | +9.9% |
| Recurring financial charges | 65 | €253 | €278 | +€25 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €114,473 | €67,945 | -€46,527 | -40.6% |
| Income taxes | 67/77 | €29,148 | €18,556 | -€10,592 | -36.3% |
| Profit (loss) for the period | 9904 | €85,325 | €49,389 | -€35,936 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,325 | €49,389 | -€35,936 | -42.1% |
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 21 October 2026 via checked.be.