Buildingnest: 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.
Buildingnest
Largest movements
- Stocks and contracts -€4.2m
down €4.2m (-34.3%), from €12.4m to €8.1m
- Receivables within one year -€1.2m
down €1.2m (-77.0%), from €1.6m to €362,191
of which Trade receivables: -€1.2m
- Cash +€575,433
up €575,433 (+309%), from €186,042 to €761,475
mainly Stocks and contracts (+€4.2m) and Receivables within one year (+€1.2m)
- Current portion of long-term debt -€4.2m
no longer reported in 2025 (was €4.2m)
- Profit (loss) carried forward -€1.1m
down €1.1m (-231%), from -€464,193 to -€1.5m
- Other debts +€644,362
up €644,362 (+7.1%), from €9.1m to €9.7m
- Accrued charges and deferred income -€544,433
no longer reported in 2025 (was €544,433)
- Tax, wage and social debts +€231,355
up €231,355 (+462%), from €50,061 to €281,416
- Turnover -€7.8m
down €7.8m (-62.6%), from €12.4m to €4.6m
- Goods and materials -€6.0m
down €6.0m (-53.7%), from €11.1m to €5.2m
of which Purchases: -€4.6m
- Financial charges -€435,124
down €435,124 (-45.8%), from €950,074 to €514,950
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 | €14,639,678 | €9,708,473 | -€4.9m | -33.7% |
| Current assets | 29/58 | €14,639,678 | €9,708,473 | -€4.9m | -33.7% |
| Stocks and contracts in progress | 3 | €12,384,186 | €8,136,754 | -€4.2m | -34.3% |
| Stocks | 30/36 | €12,384,186 | €8,136,754 | -€4.2m | -34.3% |
| Property held for sale | 35 | €12,384,186 | €8,136,754 | -€4.2m | -34.3% |
| Amounts receivable within one year | 40/41 | €1,572,794 | €362,191 | -€1.2m | -77.0% |
| Trade receivables | 40 | €1,548,366 | €329,968 | -€1.2m | -78.7% |
| Other amounts receivable | 41 | €24,428 | €32,223 | +€7,795 | +31.9% |
| Cash at bank and in hand | 54/58 | €186,042 | €761,475 | +€575,433 | +309% |
| Deferred charges and accrued income | 490/1 | €496,656 | €448,053 | -€48,603 | -9.8% |
| Total equity and liabilities | 10/49 | €14,639,678 | €9,708,473 | -€4.9m | -33.7% |
| Equity | 10/15 | €35,807 | -€1,036,874 | -€1.1m | |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€464,193 | -€1,536,874 | -€1.1m | -231% |
| Amounts payable | 17/49 | €14,603,871 | €10,745,347 | -€3.9m | -26.4% |
| Amounts payable within one year | 42/48 | €14,059,438 | €10,745,347 | -€3.3m | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,164,160 | - | -€4.2m | |
| Trade debts | 44 | €749,698 | €724,050 | -€25,648 | -3.4% |
| Suppliers | 440/4 | €749,698 | €724,050 | -€25,648 | -3.4% |
| Taxes, remuneration and social security | 45 | €50,061 | €281,416 | +€231,355 | +462% |
| Taxes | 450/3 | €50,061 | €281,416 | +€231,355 | +462% |
| Other amounts payable | 47/48 | €9,095,519 | €9,739,881 | +€644,362 | +7.1% |
| Accrued charges and deferred income | 492/3 | €544,433 | - | -€544,433 | |
| Operating income | 70/76A | €12,400,229 | €4,634,001 | -€7.8m | -62.6% |
| Turnover | 70 | €12,400,229 | €4,632,121 | -€7.8m | -62.6% |
| Other operating income | 74 | - | €1,880 | +€1,880 | |
| Operating charges | 60/66A | €11,192,774 | €5,191,732 | -€6.0m | -53.6% |
| Goods for resale, raw materials and consumables | 60 | €11,141,678 | €5,153,857 | -€6.0m | -53.7% |
| Purchases | 600/8 | €5,511,176 | €906,426 | -€4.6m | -83.6% |
| Change in stocks: decrease (increase) | 609 | €5,630,502 | €4,247,431 | -€1.4m | -24.6% |
| Services and other goods | 61 | €48,928 | €36,581 | -€12,347 | -25.2% |
| Other operating charges | 640/8 | €2,168 | €1,294 | -€874 | -40.3% |
| Operating profit (loss) | 9901 | €1,207,455 | -€557,731 | -€1.8m | |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Other financial income | 752/9 | €41 | - | -€41 | |
| Financial charges | 65/66B | €950,074 | €514,950 | -€435,124 | -45.8% |
| Recurring financial charges | 65 | €950,074 | €514,950 | -€435,124 | -45.8% |
| Debt charges | 650 | €949,385 | €513,421 | -€435,964 | -45.9% |
| Other financial charges | 652/9 | €689 | €1,529 | +€840 | +122% |
| Profit (loss) for the period before taxes | 9903 | €257,422 | -€1,072,681 | -€1.3m | |
| Profit (loss) for the period | 9904 | €257,422 | -€1,072,681 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €257,422 | -€1,072,681 | -€1.3m |
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 16 October 2026 via checked.be.