BUILDIS: 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.
BUILDIS
Largest movements
- Cash +€44,880
up €44,880 (+6.3%), from €712,441 to €757,322
mainly Other debts (+€262,489) and Net result for the year (+€115,207)
- Deferred charges and accrued income -€26,496
down €26,496 (-69.2%), from €38,268 to €11,772
- Tangible fixed assets -€24,824
down €24,824 (-9.4%), from €265,354 to €240,529
of which Land and buildings: -€52,211
- Receivables within one year -€24,142
down €24,142 (-8.4%), from €285,805 to €261,663
of which Trade receivables: -€24,142
- Reserves -€277,370
down €277,370 (-37.6%), from €738,016 to €460,646
of which Distributable reserves: -€692,956
- Other debts +€262,489
up €262,489 (+3075.7%), from €8,534 to €271,023
- Debts after one year -€19,914
down €19,914 (-15.2%), from €130,826 to €110,912
- Gross operating margin +€76,162
up €76,162 (+47.6%), from €159,929 to €236,090
- Taxes +€15,594
up €15,594 (+42.9%), from €36,329 to €51,922
- Depreciation +€4,314
up €4,314 (+6.8%), from €63,439 to €67,753
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 | €1,401,869 | €1,371,287 | -€30,582 | -2.2% |
| Fixed assets | 21/28 | €265,354 | €240,529 | -€24,824 | -9.4% |
| Tangible fixed assets | 22/27 | €265,354 | €240,529 | -€24,824 | -9.4% |
| Land and buildings | 22 | €213,223 | €161,011 | -€52,211 | -24.5% |
| Plant, machinery and equipment | 23 | €38,507 | €32,658 | -€5,849 | -15.2% |
| Furniture and vehicles | 24 | €13,624 | €46,860 | +€33,236 | +243.9% |
| Current assets | 29/58 | €1,136,515 | €1,130,757 | -€5,758 | -0.5% |
| Amounts receivable within one year | 40/41 | €285,805 | €261,663 | -€24,142 | -8.4% |
| Trade receivables | 40 | €285,781 | €261,639 | -€24,142 | -8.4% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €712,441 | €757,322 | +€44,880 | +6.3% |
| Deferred charges and accrued income | 490/1 | €38,268 | €11,772 | -€26,496 | -69.2% |
| Total equity and liabilities | 10/49 | €1,401,869 | €1,371,287 | -€30,582 | -2.2% |
| Equity | 10/15 | €1,175,810 | €898,447 | -€277,363 | -23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €738,016 | €460,646 | -€277,370 | -37.6% |
| Non-distributable reserves | 130/1 | €45,060 | €460,646 | +€415,586 | +922.3% |
| Reserves not available under the articles | 1311 | €45,060 | €460,646 | +€415,586 | +922.3% |
| Distributable reserves | 133 | €692,956 | - | -€692,956 | |
| Profit (loss) carried forward | 14 | €431,594 | €431,601 | +€7 | 0.0% |
| Amounts payable | 17/49 | €226,059 | €472,840 | +€246,781 | +109.2% |
| Amounts payable after more than one year | 17 | €130,826 | €110,912 | -€19,914 | -15.2% |
| Financial debts | 170/4 | €130,826 | €110,912 | -€19,914 | -15.2% |
| Amounts payable within one year | 42/48 | €92,825 | €360,071 | +€267,246 | +287.9% |
| Current portion of amounts payable after more than one year | 42 | €19,543 | €19,914 | +€371 | +1.9% |
| Trade debts | 44 | €22,367 | €23,913 | +€1,546 | +6.9% |
| Suppliers | 440/4 | €22,367 | €23,913 | +€1,546 | +6.9% |
| Taxes, remuneration and social security | 45 | €42,381 | €45,221 | +€2,841 | +6.7% |
| Taxes | 450/3 | €42,381 | €36,195 | -€6,185 | -14.6% |
| Remuneration and social security | 454/9 | - | €9,026 | +€9,026 | |
| Other amounts payable | 47/48 | €8,534 | €271,023 | +€262,489 | +3075.7% |
| Accrued charges and deferred income | 492/3 | €2,408 | €1,857 | -€551 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,439 | €67,753 | +€4,314 | +6.8% |
| Other operating charges | 640/8 | €8,365 | €9,583 | +€1,218 | +14.6% |
| Gross operating margin | 9900 | €159,929 | €236,090 | +€76,162 | +47.6% |
| Operating profit (loss) | 9901 | €88,124 | €158,755 | +€70,630 | +80.1% |
| Financial income | 75/76B | €9,740 | €11,416 | +€1,677 | +17.2% |
| Recurring financial income | 75 | €9,740 | €11,416 | +€1,677 | +17.2% |
| Financial charges | 65/66B | €3,582 | €3,042 | -€540 | -15.1% |
| Recurring financial charges | 65 | €3,582 | €3,042 | -€540 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €94,282 | €167,129 | +€72,847 | +77.3% |
| Income taxes | 67/77 | €36,329 | €51,922 | +€15,594 | +42.9% |
| Profit (loss) for the period | 9904 | €57,954 | €115,207 | +€57,253 | +98.8% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €0 | -€84,200 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €142,154 | €115,207 | -€26,947 | -19.0% |
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 12 October 2026 via checked.be.