BUILDING4YOU: 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.
BUILDING4YOU
Largest movements
- Tangible fixed assets -€30,272
down €30,272 (-3.3%), from €930,411 to €900,139
- Cash +€11,759
up €11,759 (+46.8%), from €25,129 to €36,887
mainly Depreciation (+€32,510) and Net result for the year (+€21,255)
- Debts after one year -€36,076
down €36,076 (-4.6%), from €785,776 to €749,700
of which Financial debts: -€36,076
- Profit (loss) carried forward +€17,082
up €17,082, from -€17,082 to €0
- Gross operating margin +€4,541
up €4,541 (+6.9%), from €65,987 to €70,528
- Taxes +€2,045
up €2,045 (+15167.8%), from €13 to €2,058
- Financial charges -€811
down €811 (-6.5%), from €12,410 to €11,599
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 | €959,211 | €943,256 | -€15,955 | -1.7% |
| Fixed assets | 21/28 | €930,411 | €900,139 | -€30,272 | -3.3% |
| Tangible fixed assets | 22/27 | €930,411 | €900,139 | -€30,272 | -3.3% |
| Land and buildings | 22 | €930,411 | €900,139 | -€30,272 | -3.3% |
| Current assets | 29/58 | €28,800 | €43,117 | +€14,317 | +49.7% |
| Amounts receivable within one year | 40/41 | €1,245 | €3,620 | +€2,375 | +190.7% |
| Trade receivables | 40 | €1,245 | €3,620 | +€2,375 | +190.7% |
| Cash at bank and in hand | 54/58 | €25,129 | €36,887 | +€11,759 | +46.8% |
| Deferred charges and accrued income | 490/1 | €2,427 | €2,610 | +€184 | +7.6% |
| Total equity and liabilities | 10/49 | €959,211 | €943,256 | -€15,955 | -1.7% |
| Equity | 10/15 | €46,035 | €67,290 | +€21,255 | +46.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €33,117 | €37,290 | +€4,173 | +12.6% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €30,117 | €34,290 | +€4,173 | +13.9% |
| Profit (loss) carried forward | 14 | -€17,082 | €0 | +€17,082 | |
| Amounts payable | 17/49 | €913,176 | €875,966 | -€37,210 | -4.1% |
| Amounts payable after more than one year | 17 | €785,776 | €749,700 | -€36,076 | -4.6% |
| Financial debts | 170/4 | €479,952 | €443,876 | -€36,076 | -7.5% |
| Other amounts payable | 178/9 | €305,824 | €305,824 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,400 | €126,266 | -€1,134 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €35,185 | €36,076 | +€891 | +2.5% |
| Trade debts | 44 | €89,695 | €87,588 | -€2,107 | -2.3% |
| Suppliers | 440/4 | €89,695 | €87,588 | -€2,107 | -2.3% |
| Taxes, remuneration and social security | 45 | - | €652 | +€652 | |
| Taxes | 450/3 | - | €652 | +€652 | |
| Other amounts payable | 47/48 | €2,520 | €1,950 | -€570 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,495 | €32,510 | +€15 | 0.0% |
| Other operating charges | 640/8 | €3,145 | €3,244 | +€99 | +3.2% |
| Gross operating margin | 9900 | €65,987 | €70,528 | +€4,541 | +6.9% |
| Operating profit (loss) | 9901 | €30,347 | €34,774 | +€4,427 | +14.6% |
| Financial income | 75/76B | €46 | €138 | +€92 | +198.5% |
| Recurring financial income | 75 | €46 | €138 | +€92 | +198.5% |
| Financial charges | 65/66B | €12,410 | €11,599 | -€811 | -6.5% |
| Recurring financial charges | 65 | €12,410 | €11,599 | -€811 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €17,983 | €23,313 | +€5,330 | +29.6% |
| Income taxes | 67/77 | €13 | €2,058 | +€2,045 | +15167.8% |
| Profit (loss) for the period | 9904 | €17,970 | €21,255 | +€3,285 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,970 | €21,255 | +€3,285 | +18.3% |
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 7 October 2026 via checked.be.