BUILDINGSTAR: 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.
BUILDINGSTAR
Largest movements
- Tangible fixed assets +€149,896
up €149,896 (+117.0%), from €128,139 to €278,035
of which Land and buildings: +€150,267
- Cash -€7,359
down €7,359 (-60.8%), from €12,108 to €4,750
mainly Investment in fixed assets (net) (-€189,821) and Net result for the year (-€14,229)
- Receivables within one year +€6,981
up €6,981 (+18.4%), from €38,019 to €45,000
of which Other amounts receivable: +€10,000
- Debts after one year +€166,013
up €166,013 (+224.7%), from €73,881 to €239,894
of which Financial debts: +€145,483
- Reserves -€20,219
down €20,219 (-16.3%), from €124,106 to €103,886
of which Tax-exempt reserves: -€20,219
- Current portion of long-term debt +€17,720
up €17,720 (+271.6%), from €6,525 to €24,245
- Trade debts -€7,572
down €7,572 (-33.5%), from €22,635 to €15,063
- Provisions -€6,740
down €6,740 (-16.5%), from €40,749 to €34,009
- Turnover -€35,472
no longer reported in 2025 (was €35,472)
- Depreciation +€31,009
up €31,009 (+347.8%), from €8,916 to €39,925
- Purchases and services -€10,586
no longer reported in 2025 (was €10,586)
- Gross operating margin +€7,480
up €7,480 (+29.4%), from €25,450 to €32,929
- Financial charges +€4,602
up €4,602 (+215.9%), from €2,132 to €6,733
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 | €378,267 | €531,974 | +€153,707 | +40.6% |
| Fixed assets | 21/28 | €128,139 | €278,035 | +€149,896 | +117.0% |
| Tangible fixed assets | 22/27 | €128,139 | €278,035 | +€149,896 | +117.0% |
| Land and buildings | 22 | €125,885 | €276,153 | +€150,267 | +119.4% |
| Other tangible fixed assets | 26 | €2,254 | €1,883 | -€371 | -16.5% |
| Current assets | 29/58 | €250,128 | €253,939 | +€3,811 | +1.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,019 | €45,000 | +€6,981 | +18.4% |
| Trade receivables | 40 | €3,019 | - | -€3,019 | |
| Other amounts receivable | 41 | €35,000 | €45,000 | +€10,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €12,108 | €4,750 | -€7,359 | -60.8% |
| Deferred charges and accrued income | 490/1 | - | €4,189 | +€4,189 | |
| Total equity and liabilities | 10/49 | €378,267 | €531,974 | +€153,707 | +40.6% |
| Equity | 10/15 | €229,314 | €215,085 | -€14,229 | -6.2% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €124,106 | €103,886 | -€20,219 | -16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €122,246 | €102,026 | -€20,219 | -16.5% |
| Profit (loss) carried forward | 14 | €97,771 | €103,762 | +€5,991 | +6.1% |
| Provisions and deferred taxes | 16 | €40,749 | €34,009 | -€6,740 | -16.5% |
| Deferred taxes | 168 | €40,749 | €34,009 | -€6,740 | -16.5% |
| Amounts payable | 17/49 | €108,205 | €282,881 | +€174,676 | +161.4% |
| Amounts payable after more than one year | 17 | €73,881 | €239,894 | +€166,013 | +224.7% |
| Financial debts | 170/4 | €73,881 | €219,364 | +€145,483 | +196.9% |
| Other amounts payable | 178/9 | - | €20,530 | +€20,530 | |
| Amounts payable within one year | 42/48 | €31,903 | €41,489 | +€9,586 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €6,525 | €24,245 | +€17,720 | +271.6% |
| Trade debts | 44 | €22,635 | €15,063 | -€7,572 | -33.5% |
| Suppliers | 440/4 | €22,635 | €15,063 | -€7,572 | -33.5% |
| Taxes, remuneration and social security | 45 | €2,743 | €2,181 | -€562 | -20.5% |
| Taxes | 450/3 | €2,743 | €2,181 | -€562 | -20.5% |
| Accrued charges and deferred income | 492/3 | €2,420 | €1,497 | -€923 | -38.1% |
| Turnover | 70 | €35,472 | - | -€35,472 | |
| Non-recurring operating income | 76A | - | €329 | +€329 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,586 | - | -€10,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,916 | €39,925 | +€31,009 | +347.8% |
| Other operating charges | 640/8 | €7,655 | €5,059 | -€2,596 | -33.9% |
| Gross operating margin | 9900 | €25,450 | €32,929 | +€7,480 | +29.4% |
| Operating profit (loss) | 9901 | €8,879 | -€12,055 | -€20,933 | |
| Financial charges | 65/66B | €2,132 | €6,733 | +€4,602 | +215.9% |
| Recurring financial charges | 65 | €2,132 | €6,733 | +€4,602 | +215.9% |
| Profit (loss) for the period before taxes | 9903 | €6,747 | -€18,788 | -€25,535 | |
| Transfer from deferred taxes | 780 | - | €6,740 | +€6,740 | |
| Income taxes | 67/77 | €2,743 | €2,181 | -€562 | -20.5% |
| Profit (loss) for the period | 9904 | €4,004 | -€14,229 | -€18,233 | |
| Transfer from tax-exempt reserves | 789 | - | €20,219 | +€20,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,004 | €5,991 | +€1,987 | +49.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.