BUILDINsights: 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.
BUILDINsights
Largest movements
- Receivables within one year +€155,422
up €155,422 (+153%), from €101,495 to €256,917
of which Trade receivables: +€122,056
- Current investments +€50,000
new in 2025: €50,000
- Trade debts +€202,748
up €202,748 (+1,288%), from €15,740 to €218,489
- Tax, wage and social debts -€32,702
down €32,702 (-77.0%), from €42,449 to €9,747
of which Taxes: -€28,969
- Reserves +€20,393
up €20,393 (+149%), from €13,654 to €34,047
- Accrued charges and deferred income +€14,971
up €14,971 (+59.9%), from €25,000 to €39,971
- Gross operating margin +€31,781
up €31,781 (+40.0%), from €79,420 to €111,200
- Taxes +€5,634
up €5,634 (+176%), from €3,202 to €8,836
- Staff costs +€3,764
up €3,764 (+5.0%), from €74,945 to €78,709
- Financial income -€3,285
down €3,285 (-79.0%), from €4,156 to €871
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 | €169,126 | €374,512 | +€205,387 | +121% |
| Fixed assets | 21/28 | €6,770 | €8,087 | +€1,318 | +19.5% |
| Tangible fixed assets | 22/27 | €2,540 | €1,142 | -€1,397 | -55.0% |
| Furniture and vehicles | 24 | €2,540 | €1,142 | -€1,397 | -55.0% |
| Financial fixed assets | 28 | €4,230 | €6,945 | +€2,715 | +64.2% |
| Current assets | 29/58 | €162,356 | €366,425 | +€204,069 | +126% |
| Amounts receivable within one year | 40/41 | €101,495 | €256,917 | +€155,422 | +153% |
| Trade receivables | 40 | €101,136 | €223,191 | +€122,056 | +121% |
| Other amounts receivable | 41 | €359 | €33,725 | +€33,366 | +9,292% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €56,221 | €55,804 | -€418 | -0.7% |
| Deferred charges and accrued income | 490/1 | €4,640 | €3,705 | -€935 | -20.1% |
| Total equity and liabilities | 10/49 | €169,126 | €374,512 | +€205,387 | +121% |
| Equity | 10/15 | €85,654 | €106,047 | +€20,393 | +23.8% |
| Contributions | 10/11 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €13,654 | €34,047 | +€20,393 | +149% |
| Distributable reserves | 133 | €13,654 | €34,047 | +€20,393 | +149% |
| Amounts payable | 17/49 | €83,472 | €268,465 | +€184,993 | +222% |
| Amounts payable within one year | 42/48 | €58,472 | €228,494 | +€170,022 | +291% |
| Financial debts | 43 | €86 | - | -€86 | |
| Credit institutions | 430/8 | €86 | - | -€86 | |
| Trade debts | 44 | €15,740 | €218,489 | +€202,748 | +1,288% |
| Suppliers | 440/4 | €15,740 | €218,489 | +€202,748 | +1,288% |
| Taxes, remuneration and social security | 45 | €42,449 | €9,747 | -€32,702 | -77.0% |
| Taxes | 450/3 | €28,969 | - | -€28,969 | |
| Remuneration and social security | 454/9 | €13,481 | €9,747 | -€3,733 | -27.7% |
| Other amounts payable | 47/48 | €196 | €258 | +€62 | +31.7% |
| Accrued charges and deferred income | 492/3 | €25,000 | €39,971 | +€14,971 | +59.9% |
| Remuneration, social security and pensions | 62 | €74,945 | €78,709 | +€3,764 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €1,397 | +€156 | +12.6% |
| Other operating charges | 640/8 | €1,295 | €1,027 | -€268 | -20.7% |
| Gross operating margin | 9900 | €79,420 | €111,200 | +€31,781 | +40.0% |
| Operating profit (loss) | 9901 | €1,938 | €30,066 | +€28,128 | +1,451% |
| Financial income | 75/76B | €4,156 | €871 | -€3,285 | -79.0% |
| Recurring financial income | 75 | €4,156 | €871 | -€3,285 | -79.0% |
| Financial charges | 65/66B | €1,856 | €1,708 | -€148 | -8.0% |
| Recurring financial charges | 65 | €1,856 | €1,708 | -€148 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €4,239 | €29,230 | +€24,991 | +590% |
| Income taxes | 67/77 | €3,202 | €8,836 | +€5,634 | +176% |
| Profit (loss) for the period | 9904 | €1,036 | €20,393 | +€19,357 | +1,868% |
| Profit (loss) for the period to be appropriated | 9905 | €1,036 | €20,393 | +€19,357 | +1,868% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.