BUILDINN: 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.
What changed
BUILDINN
NACE 90.391, Promotion and organisation of arts and performing arts events
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,949
2024 · -€151,585+€155,534
Equity
€241,644
2024 · €254,695-€13,051
Cash
€949
2024 · €13,814-€12,865
Balance sheet total
€3.7m
2024 · €4.0m-€238,591
Largest movements
Assets
- Tangible fixed assets -€213,274
down €213,274 (-5.5%), from €3.9m to €3.7m
of which Land and buildings: -€155,644
Equity and liabilities
- Debts after one year -€267,818
down €267,818 (-8.1%), from €3.3m to €3.0m
of which Financial debts: -€277,320
Income statement
- Gross operating margin +€85,133
up €85,133 (+37.5%), from €227,129 to €312,262
- Depreciation -€59,338
down €59,338 (-20.5%), from €289,858 to €230,520
- Financial charges -€7,424
down €7,424 (-7.9%), from €94,567 to €87,143
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.
Result 2024
-€151,585
Gross operating margin
+€85,133
Depreciation
+€59,338
Other operating charges
+€1,631
Other operating items
+€254
Financial income
+€1,755
Financial charges
+€7,424
Result 2025
€3,949
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.
From operations
+€276,915
Investment
-€14,327
Financing
-€275,453
Cash 2024
€13,814
From operations (derived)
+€276,915
Net result for the year
+€3,949
Depreciation
+€230,520
Receivables within one year
+€10,492
Deferred charges and accrued income
-€958
Trade debts
+€10,270
Tax, wage and social debts
+€22,642
Investment (derived)
-€14,327
Investment in fixed assets (net)
-€14,327
Financing
-€275,453
Debts after one year
-€267,818
Current portion of long-term debt
-€5,245
Short-term financial debts
+€14,611
Contributions, distributions and other
-€17,000
Cash 2025
€949
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,986,734 | €3,748,143 | -€238,591 | -6.0% |
| Formation expenses | 20 | €2,918 | €0 | -€2,918 | -100.0% |
| Fixed assets | 21/28 | €3,870,106 | €3,656,832 | -€213,274 | -5.5% |
| Tangible fixed assets | 22/27 | €3,869,706 | €3,656,432 | -€213,274 | -5.5% |
| Land and buildings | 22 | €3,777,262 | €3,621,618 | -€155,644 | -4.1% |
| Furniture and vehicles | 24 | €1,142 | €813 | -€329 | -28.8% |
| Leasing and similar rights | 25 | €91,303 | €34,001 | -€57,302 | -62.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €113,709 | €91,311 | -€22,398 | -19.7% |
| Amounts receivable within one year | 40/41 | €98,130 | €87,639 | -€10,492 | -10.7% |
| Trade receivables | 40 | €89,853 | €85,302 | -€4,552 | -5.1% |
| Other amounts receivable | 41 | €8,277 | €2,337 | -€5,940 | -71.8% |
| Cash at bank and in hand | 54/58 | €13,814 | €949 | -€12,865 | -93.1% |
| Deferred charges and accrued income | 490/1 | €1,765 | €2,723 | +€958 | +54.3% |
| Total equity and liabilities | 10/49 | €3,986,734 | €3,748,143 | -€238,591 | -6.0% |
| Equity | 10/15 | €254,695 | €241,644 | -€13,051 | -5.1% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€417,304 | -€413,355 | +€3,949 | +0.9% |
| Investment grants | 15 | €271,999 | €254,999 | -€17,000 | -6.3% |
| Amounts payable | 17/49 | €3,732,039 | €3,506,498 | -€225,540 | -6.0% |
| Amounts payable after more than one year | 17 | €3,304,450 | €3,036,632 | -€267,818 | -8.1% |
| Financial debts | 170/4 | €2,954,459 | €2,677,139 | -€277,320 | -9.4% |
| Other amounts payable | 178/9 | €349,991 | €359,493 | +€9,501 | +2.7% |
| Amounts payable within one year | 42/48 | €427,589 | €469,867 | +€42,278 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €282,565 | €277,320 | -€5,245 | -1.9% |
| Financial debts | 43 | €41,795 | €56,406 | +€14,611 | +35.0% |
| Credit institutions | 430/8 | €0 | €14,611 | +€14,611 | |
| Other loans | 439 | €41,795 | €41,795 | = | 0.0% |
| Trade debts | 44 | €97,214 | €107,485 | +€10,270 | +10.6% |
| Suppliers | 440/4 | €97,214 | €107,485 | +€10,270 | +10.6% |
| Taxes, remuneration and social security | 45 | €6,014 | €28,657 | +€22,642 | +376.5% |
| Taxes | 450/3 | €6,014 | €28,657 | +€22,642 | +376.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €21,127 | €0 | -€21,127 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,858 | €230,520 | -€59,338 | -20.5% |
| Other operating charges | 640/8 | €12,296 | €10,664 | -€1,631 | -13.3% |
| Non-recurring operating charges | 66A | €254 | €0 | -€254 | -100.0% |
| Gross operating margin | 9900 | €227,129 | €312,262 | +€85,133 | +37.5% |
| Operating profit (loss) | 9901 | -€75,278 | €71,078 | +€146,356 | |
| Financial income | 75/76B | €18,260 | €20,015 | +€1,755 | +9.6% |
| Recurring financial income | 75 | €18,260 | €20,015 | +€1,755 | +9.6% |
| Financial charges | 65/66B | €94,567 | €87,143 | -€7,424 | -7.9% |
| Recurring financial charges | 65 | €94,567 | €87,143 | -€7,424 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€151,585 | €3,949 | +€155,534 | |
| Profit (loss) for the period | 9904 | -€151,585 | €3,949 | +€155,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151,585 | €3,949 | +€155,534 |
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 8 October 2026 via checked.be.