BUILDING SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€4,657
up €4,657 (+13.5%), from €34,579 to €39,236
of which Trade receivables: +€19,598
- Cash +€4,272
up €4,272 (+16.1%), from €26,558 to €30,830
mainly Other debts (+€20,894) and Depreciation (+€2,032)
- Tangible fixed assets -€2,032
down €2,032 (-63.8%), from €3,186 to €1,154
of which Furniture and vehicles: -€1,643
- Deferred charges and accrued income +€1,044
up €1,044 (+31.9%), from €3,278 to €4,322
- Other debts +€20,894
up €20,894 (+101%), from €20,603 to €41,497
- Tax, wage and social debts -€8,125
down €8,125 (-51.0%), from €15,943 to €7,817
of which Remuneration and social security: -€7,500
- Trade debts -€2,449
down €2,449 (-10.3%), from €23,815 to €21,366
- Profit (loss) carried forward -€2,378
down €2,378 (-20.4%), from -€11,658 to -€14,037
- Gross operating margin -€29,886
down €29,886 (-78.1%), from €38,250 to €8,364
- Taxes -€4,033
down €4,033 (-59.4%), from €6,790 to €2,757
- Other operating charges -€2,322
down €2,322 (-57.5%), from €4,037 to €1,715
- Depreciation -€1,810
down €1,810 (-47.1%), from €3,842 to €2,032
- Financial charges -€1,253
down €1,253 (-21.4%), from €5,854 to €4,601
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 | €67,600 | €75,542 | +€7,942 | +11.7% |
| Fixed assets | 21/28 | €3,186 | €1,154 | -€2,032 | -63.8% |
| Tangible fixed assets | 22/27 | €3,186 | €1,154 | -€2,032 | -63.8% |
| Plant, machinery and equipment | 23 | €389 | - | -€389 | |
| Furniture and vehicles | 24 | €2,796 | €1,154 | -€1,643 | -58.7% |
| Current assets | 29/58 | €64,415 | €74,388 | +€9,973 | +15.5% |
| Amounts receivable within one year | 40/41 | €34,579 | €39,236 | +€4,657 | +13.5% |
| Trade receivables | 40 | €10,615 | €30,213 | +€19,598 | +185% |
| Other amounts receivable | 41 | €23,964 | €9,024 | -€14,940 | -62.3% |
| Cash at bank and in hand | 54/58 | €26,558 | €30,830 | +€4,272 | +16.1% |
| Deferred charges and accrued income | 490/1 | €3,278 | €4,322 | +€1,044 | +31.9% |
| Total equity and liabilities | 10/49 | €67,600 | €75,542 | +€7,942 | +11.7% |
| Equity | 10/15 | €7,240 | €4,862 | -€2,378 | -32.8% |
| Contributions | 10/11 | €18,899 | €18,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,658 | -€14,037 | -€2,378 | -20.4% |
| Amounts payable | 17/49 | €60,360 | €70,680 | +€10,320 | +17.1% |
| Amounts payable within one year | 42/48 | €60,360 | €70,680 | +€10,320 | +17.1% |
| Trade debts | 44 | €23,815 | €21,366 | -€2,449 | -10.3% |
| Suppliers | 440/4 | €23,815 | €21,366 | -€2,449 | -10.3% |
| Taxes, remuneration and social security | 45 | €15,943 | €7,817 | -€8,125 | -51.0% |
| Taxes | 450/3 | €8,443 | €7,817 | -€625 | -7.4% |
| Remuneration and social security | 454/9 | €7,500 | €0 | -€7,500 | -100% |
| Other amounts payable | 47/48 | €20,603 | €41,497 | +€20,894 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €2,032 | -€1,810 | -47.1% |
| Other operating charges | 640/8 | €4,037 | €1,715 | -€2,322 | -57.5% |
| Gross operating margin | 9900 | €38,250 | €8,364 | -€29,886 | -78.1% |
| Operating profit (loss) | 9901 | €30,371 | €4,618 | -€25,754 | -84.8% |
| Financial income | 75/76B | €19 | €362 | +€344 | +1,854% |
| Recurring financial income | 75 | €19 | €362 | +€344 | +1,854% |
| Financial charges | 65/66B | €5,854 | €4,601 | -€1,253 | -21.4% |
| Recurring financial charges | 65 | €5,854 | €4,601 | -€1,253 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €24,536 | €379 | -€24,156 | -98.5% |
| Income taxes | 67/77 | €6,790 | €2,757 | -€4,033 | -59.4% |
| Profit (loss) for the period | 9904 | €17,745 | -€2,378 | -€20,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,745 | -€2,378 | -€20,123 |
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 28 October 2026 via checked.be.