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 -€10,651
down €10,651 (-16.4%), from €65,038 to €54,387
mainly Net result for the year (-€18,239) and Trade debts (-€544)
- Tangible fixed assets -€8,278
down €8,278 (-81.1%), from €10,210 to €1,931
of which Furniture and vehicles: -€8,172
- Profit (loss) carried forward -€18,239
down €18,239 (-51.1%), from -€35,673 to -€53,912
- Financial income -€6,855
down €6,855 (-91.7%), from €7,479 to €624
of which Non-recurring financial income: -€7,000
- Financial charges +€4,276
up €4,276 (+2,777%), from €154 to €4,430
of which Non-recurring financial charges: +€4,293
- Gross operating margin +€2,786
up €2,786 (+17.6%), from -€15,867 to -€13,082
- Depreciation -€1,413
down €1,413 (-62.8%), from €2,249 to €836
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 | €79,082 | €60,099 | -€18,983 | -24.0% |
| Fixed assets | 21/28 | €10,210 | €1,931 | -€8,278 | -81.1% |
| Tangible fixed assets | 22/27 | €10,210 | €1,931 | -€8,278 | -81.1% |
| Plant, machinery and equipment | 23 | €463 | €357 | -€106 | -22.9% |
| Furniture and vehicles | 24 | €9,747 | €1,575 | -€8,172 | -83.8% |
| Current assets | 29/58 | €68,872 | €58,167 | -€10,705 | -15.5% |
| Amounts receivable within one year | 40/41 | €897 | €879 | -€18 | -2.0% |
| Trade receivables | 40 | - | €243 | +€243 | |
| Other amounts receivable | 41 | €897 | €636 | -€261 | -29.1% |
| Cash at bank and in hand | 54/58 | €65,038 | €54,387 | -€10,651 | -16.4% |
| Deferred charges and accrued income | 490/1 | €2,937 | €2,901 | -€36 | -1.2% |
| Total equity and liabilities | 10/49 | €79,082 | €60,099 | -€18,983 | -24.0% |
| Equity | 10/15 | €75,454 | €57,215 | -€18,239 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,527 | €92,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,667 | €90,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,673 | -€53,912 | -€18,239 | -51.1% |
| Amounts payable | 17/49 | €3,628 | €2,884 | -€744 | -20.5% |
| Amounts payable within one year | 42/48 | €3,628 | €2,884 | -€744 | -20.5% |
| Trade debts | 44 | €2,580 | €2,035 | -€544 | -21.1% |
| Suppliers | 440/4 | €2,580 | €2,035 | -€544 | -21.1% |
| Other amounts payable | 47/48 | €1,049 | €849 | -€200 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €836 | -€1,413 | -62.8% |
| Other operating charges | 640/8 | €407 | €516 | +€108 | +26.6% |
| Gross operating margin | 9900 | -€15,867 | -€13,082 | +€2,786 | +17.6% |
| Operating profit (loss) | 9901 | -€18,523 | -€14,433 | +€4,090 | +22.1% |
| Financial income | 75/76B | €7,479 | €624 | -€6,855 | -91.7% |
| Recurring financial income | 75 | €479 | €624 | +€145 | +30.4% |
| Non-recurring financial income | 76B | €7,000 | - | -€7,000 | |
| Financial charges | 65/66B | €154 | €4,430 | +€4,276 | +2,777% |
| Recurring financial charges | 65 | €154 | €137 | -€17 | -11.2% |
| Non-recurring financial charges | 66B | - | €4,293 | +€4,293 | |
| Profit (loss) for the period before taxes | 9903 | -€11,198 | -€18,239 | -€7,041 | -62.9% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€11,326 | -€18,239 | -€6,913 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,326 | -€18,239 | -€6,913 | -61.0% |
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 22 October 2026 via checked.be.