BUILDOG: 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.
BUILDOG
Largest movements
- Tangible fixed assets -€9,607
down €9,607 (-34.5%), from €27,868 to €18,261
of which Furniture and vehicles: -€7,981
- Receivables within one year -€506
down €506 (-69.8%), from €726 to €220
of which Other amounts receivable: -€411
- Other debts +€36,805
up €36,805 (+361.0%), from €10,195 to €47,000
- Profit (loss) carried forward -€24,808
down €24,808 (-113.1%), from -€21,925 to -€46,733
- Tax, wage and social debts -€17,891
no longer reported in 2025 (was €17,891)
- Trade debts -€4,442
down €4,442 (-86.0%), from €5,168 to €726
- Gross operating margin +€23,620
up €23,620 (+66.1%), from -€35,733 to -€12,113
- Purchases and services -€3,856
down €3,856 (-19.0%), from €20,275 to €16,419
- Other operating charges +€1,484
new in 2025: €1,484
- Taxes +€1,261
up €1,261 (+446.5%), from €283 to €1,544
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 | €29,929 | €19,592 | -€10,336 | -34.5% |
| Fixed assets | 21/28 | €28,806 | €19,200 | -€9,607 | -33.3% |
| Tangible fixed assets | 22/27 | €27,868 | €18,261 | -€9,607 | -34.5% |
| Land and buildings | 22 | €3,688 | €3,216 | -€471 | -12.8% |
| Plant, machinery and equipment | 23 | €9,755 | €8,601 | -€1,154 | -11.8% |
| Furniture and vehicles | 24 | €14,425 | €6,444 | -€7,981 | -55.3% |
| Financial fixed assets | 28 | €938 | €938 | = | 0.0% |
| Current assets | 29/58 | €1,122 | €393 | -€730 | -65.0% |
| Amounts receivable within one year | 40/41 | €726 | €220 | -€506 | -69.8% |
| Trade receivables | 40 | €95 | - | -€95 | |
| Other amounts receivable | 41 | €631 | €220 | -€411 | -65.2% |
| Cash at bank and in hand | 54/58 | €270 | €36 | -€234 | -86.7% |
| Deferred charges and accrued income | 490/1 | €126 | €137 | +€11 | +9.0% |
| Total equity and liabilities | 10/49 | €29,929 | €19,592 | -€10,336 | -34.5% |
| Equity | 10/15 | -€3,325 | -€28,133 | -€24,808 | -746.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,925 | -€46,733 | -€24,808 | -113.1% |
| Amounts payable | 17/49 | €33,254 | €47,726 | +€14,472 | +43.5% |
| Amounts payable within one year | 42/48 | €33,254 | €47,726 | +€14,472 | +43.5% |
| Trade debts | 44 | €5,168 | €726 | -€4,442 | -86.0% |
| Suppliers | 440/4 | €5,168 | €726 | -€4,442 | -86.0% |
| Taxes, remuneration and social security | 45 | €17,891 | - | -€17,891 | |
| Taxes | 450/3 | €17,891 | - | -€17,891 | |
| Other amounts payable | 47/48 | €10,195 | €47,000 | +€36,805 | +361.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,275 | €16,419 | -€3,856 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,462 | €9,607 | +€145 | +1.5% |
| Other operating charges | 640/8 | - | €1,484 | +€1,484 | |
| Gross operating margin | 9900 | -€35,733 | -€12,113 | +€23,620 | +66.1% |
| Operating profit (loss) | 9901 | -€45,195 | -€23,203 | +€21,992 | +48.7% |
| Financial charges | 65/66B | €76 | €61 | -€15 | -19.9% |
| Recurring financial charges | 65 | €76 | €61 | -€15 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,271 | -€23,264 | +€22,007 | +48.6% |
| Income taxes | 67/77 | €283 | €1,544 | +€1,261 | +446.5% |
| Profit (loss) for the period | 9904 | -€45,554 | -€24,808 | +€20,746 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,554 | -€24,808 | +€20,746 | +45.5% |
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 3 October 2026 via checked.be.