BUILDIT: 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.
BUILDIT
Largest movements
- Tangible fixed assets +€45,853
up €45,853 (+5829.2%), from €787 to €46,640
of which Furniture and vehicles: +€46,326
- Receivables within one year -€21,546
down €21,546 (-59.8%), from €36,020 to €14,474
of which Trade receivables: -€23,875
- Current investments -€19,993
down €19,993 (-100.0%), from €19,993 to €0
- Cash -€17,852
down €17,852 (-64.9%), from €27,503 to €9,651
mainly Contributions, distributions and other (-€67,647) and Investment in fixed assets (net) (-€51,552)
- Deferred charges and accrued income +€1,318
up €1,318 (+778.4%), from €169 to €1,487
- Profit (loss) carried forward -€43,773
down €43,773 (-64.6%), from €67,779 to €24,006
- Debts after one year +€19,795
new in 2025: €19,795
- Current portion of long-term debt +€7,249
new in 2025: €7,249
- Trade debts +€2,355
up €2,355 (+601.7%), from €391 to €2,747
- Tax, wage and social debts +€2,155
up €2,155 (+15.1%), from €14,300 to €16,455
- Depreciation +€5,226
up €5,226 (+1104.8%), from €473 to €5,699
- Financial income +€3,912
up €3,912 (+1527.6%), from €256 to €4,168
- Taxes -€1,833
down €1,833 (-30.0%), from €6,107 to €4,275
- Gross operating margin +€1,755
up €1,755 (+5.9%), from €29,500 to €31,254
- Financial charges +€593
up €593 (+14707.9%), from €4 to €597
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 | €84,471 | €72,252 | -€12,218 | -14.5% |
| Fixed assets | 21/28 | €787 | €46,640 | +€45,853 | +5829.2% |
| Tangible fixed assets | 22/27 | €787 | €46,640 | +€45,853 | +5829.2% |
| Plant, machinery and equipment | 23 | €787 | €314 | -€473 | -60.1% |
| Furniture and vehicles | 24 | - | €46,326 | +€46,326 | |
| Current assets | 29/58 | €83,684 | €25,612 | -€58,072 | -69.4% |
| Amounts receivable within one year | 40/41 | €36,020 | €14,474 | -€21,546 | -59.8% |
| Trade receivables | 40 | €33,253 | €9,378 | -€23,875 | -71.8% |
| Other amounts receivable | 41 | €2,767 | €5,097 | +€2,330 | +84.2% |
| Current investments | 50/53 | €19,993 | €0 | -€19,993 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,503 | €9,651 | -€17,852 | -64.9% |
| Deferred charges and accrued income | 490/1 | €169 | €1,487 | +€1,318 | +778.4% |
| Total equity and liabilities | 10/49 | €84,471 | €72,252 | -€12,218 | -14.5% |
| Equity | 10/15 | €69,779 | €26,006 | -€43,773 | -62.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,779 | €24,006 | -€43,773 | -64.6% |
| Amounts payable | 17/49 | €14,691 | €46,246 | +€31,555 | +214.8% |
| Amounts payable after more than one year | 17 | - | €19,795 | +€19,795 | |
| Financial debts | 170/4 | - | €19,795 | +€19,795 | |
| Amounts payable within one year | 42/48 | €14,691 | €26,451 | +€11,759 | +80.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,249 | +€7,249 | |
| Trade debts | 44 | €391 | €2,747 | +€2,355 | +601.7% |
| Suppliers | 440/4 | €391 | €2,747 | +€2,355 | +601.7% |
| Taxes, remuneration and social security | 45 | €14,300 | €16,455 | +€2,155 | +15.1% |
| Taxes | 450/3 | €14,300 | €16,455 | +€2,155 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €5,699 | +€5,226 | +1104.8% |
| Other operating charges | 640/8 | €825 | €977 | +€153 | +18.5% |
| Gross operating margin | 9900 | €29,500 | €31,254 | +€1,755 | +5.9% |
| Operating profit (loss) | 9901 | €28,202 | €24,578 | -€3,624 | -12.9% |
| Financial income | 75/76B | €256 | €4,168 | +€3,912 | +1527.6% |
| Recurring financial income | 75 | €256 | €4,168 | +€3,912 | +1527.6% |
| Financial charges | 65/66B | €4 | €597 | +€593 | +14707.9% |
| Recurring financial charges | 65 | €4 | €597 | +€593 | +14707.9% |
| Profit (loss) for the period before taxes | 9903 | €28,454 | €28,149 | -€305 | -1.1% |
| Income taxes | 67/77 | €6,107 | €4,275 | -€1,833 | -30.0% |
| Profit (loss) for the period | 9904 | €22,346 | €23,874 | +€1,528 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,346 | €23,874 | +€1,528 | +6.8% |
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 10 October 2026 via checked.be.