Building Services: 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 Services
Largest movements
- Receivables within one year -€35,798
down €35,798 (-65.7%), from €54,484 to €18,686
of which Trade receivables: -€33,165
- Cash +€6,682
up €6,682 (+42.5%), from €15,705 to €22,387
mainly Receivables within one year (+€35,798) and Depreciation (+€9,508)
- Tangible fixed assets -€5,565
down €5,565 (-14.2%), from €39,278 to €33,714
of which Furniture and vehicles: -€4,470
- Trade debts -€10,144
down €10,144 (-32.9%), from €30,804 to €20,660
- Reserves -€8,211
down €8,211 (-51.7%), from €15,869 to €7,658
- Debts after one year -€7,123
down €7,123 (-24.1%), from €29,594 to €22,471
- Current portion of long-term debt -€4,746
down €4,746 (-17.8%), from €26,615 to €21,869
- Tax, wage and social debts -€2,447
no longer reported in 2025 (was €2,447)
- Depreciation +€7,411
up €7,411 (+353.4%), from €2,097 to €9,508
- Gross operating margin -€3,095
down €3,095 (-35.7%), from €8,669 to €5,574
- Taxes -€1,376
no longer reported in 2025 (was €1,376)
- Other operating charges +€447
up €447 (+55.2%), from €810 to €1,257
- Financial charges +€262
up €262 (+8.4%), from €3,109 to €3,371
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 | €110,512 | €75,067 | -€35,445 | -32.1% |
| Fixed assets | 21/28 | €39,278 | €33,714 | -€5,565 | -14.2% |
| Tangible fixed assets | 22/27 | €39,278 | €33,714 | -€5,565 | -14.2% |
| Plant, machinery and equipment | 23 | €2,567 | €1,472 | -€1,095 | -42.6% |
| Furniture and vehicles | 24 | €36,711 | €32,242 | -€4,470 | -12.2% |
| Current assets | 29/58 | €71,234 | €41,353 | -€29,881 | -41.9% |
| Amounts receivable after more than one year | 29 | €1,045 | - | -€1,045 | |
| Other amounts receivable | 291 | €1,045 | - | -€1,045 | |
| Amounts receivable within one year | 40/41 | €54,484 | €18,686 | -€35,798 | -65.7% |
| Trade receivables | 40 | €39,033 | €5,869 | -€33,165 | -85.0% |
| Other amounts receivable | 41 | €15,451 | €12,817 | -€2,633 | -17.0% |
| Cash at bank and in hand | 54/58 | €15,705 | €22,387 | +€6,682 | +42.5% |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €110,512 | €75,067 | -€35,445 | -32.1% |
| Equity | 10/15 | €17,869 | €9,658 | -€8,211 | -46.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,869 | €7,658 | -€8,211 | -51.7% |
| Distributable reserves | 133 | €15,869 | €7,658 | -€8,211 | -51.7% |
| Amounts payable | 17/49 | €92,643 | €65,409 | -€27,234 | -29.4% |
| Amounts payable after more than one year | 17 | €29,594 | €22,471 | -€7,123 | -24.1% |
| Financial debts | 170/4 | €29,594 | €22,471 | -€7,123 | -24.1% |
| Amounts payable within one year | 42/48 | €60,699 | €42,529 | -€18,171 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €26,615 | €21,869 | -€4,746 | -17.8% |
| Trade debts | 44 | €30,804 | €20,660 | -€10,144 | -32.9% |
| Suppliers | 440/4 | €30,804 | €20,660 | -€10,144 | -32.9% |
| Taxes, remuneration and social security | 45 | €2,447 | - | -€2,447 | |
| Taxes | 450/3 | €2,447 | - | -€2,447 | |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Accrued charges and deferred income | 492/3 | €2,350 | €409 | -€1,940 | -82.6% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,097 | €9,508 | +€7,411 | +353.4% |
| Other operating charges | 640/8 | €810 | €1,257 | +€447 | +55.2% |
| Gross operating margin | 9900 | €8,669 | €5,574 | -€3,095 | -35.7% |
| Operating profit (loss) | 9901 | €5,762 | -€5,191 | -€10,953 | |
| Financial income | 75/76B | €318 | €351 | +€34 | +10.5% |
| Recurring financial income | 75 | €318 | €351 | +€34 | +10.5% |
| Financial charges | 65/66B | €3,109 | €3,371 | +€262 | +8.4% |
| Recurring financial charges | 65 | €3,109 | €3,371 | +€262 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €2,970 | -€8,211 | -€11,181 | |
| Income taxes | 67/77 | €1,376 | - | -€1,376 | |
| Profit (loss) for the period | 9904 | €1,594 | -€8,211 | -€9,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,594 | -€8,211 | -€9,805 |
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 9 October 2026 via checked.be.