BUILDPLUS: 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.
BUILDPLUS
Largest movements
- Receivables within one year -€52,794
down €52,794 (-65.3%), from €80,896 to €28,102
of which Other amounts receivable: -€64,474
- Cash -€9,020
down €9,020 (-65.8%), from €13,700 to €4,680
mainly Net result for the year (-€401,646) and Other debts (-€900)
- Profit (loss) carried forward -€401,647
down €401,647 (-72.2%), from -€556,661 to -€958,308
- Debts after one year +€313,455
up €313,455 (+62.7%), from €500,000 to €813,455
- Trade debts +€27,277
up €27,277 (+3,965%), from €688 to €27,965
- Gross operating margin -€233,487
down €233,487 (-162%), from -€144,200 to -€377,687
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 | €95,096 | €33,282 | -€61,814 | -65.0% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €94,596 | €32,782 | -€61,814 | -65.3% |
| Amounts receivable within one year | 40/41 | €80,896 | €28,102 | -€52,794 | -65.3% |
| Trade receivables | 40 | - | €11,680 | +€11,680 | |
| Other amounts receivable | 41 | €80,896 | €16,422 | -€64,474 | -79.7% |
| Cash at bank and in hand | 54/58 | €13,700 | €4,680 | -€9,020 | -65.8% |
| Total equity and liabilities | 10/49 | €95,096 | €33,282 | -€61,814 | -65.0% |
| Equity | 10/15 | -€536,661 | -€938,308 | -€401,647 | -74.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€556,661 | -€958,308 | -€401,647 | -72.2% |
| Amounts payable | 17/49 | €631,757 | €971,590 | +€339,833 | +53.8% |
| Amounts payable after more than one year | 17 | €500,000 | €813,455 | +€313,455 | +62.7% |
| Financial debts | 170/4 | €500,000 | €813,455 | +€313,455 | +62.7% |
| Amounts payable within one year | 42/48 | €131,757 | €158,134 | +€26,377 | +20.0% |
| Trade debts | 44 | €688 | €27,965 | +€27,277 | +3,965% |
| Suppliers | 440/4 | €688 | €27,965 | +€27,277 | +3,965% |
| Other amounts payable | 47/48 | €131,069 | €130,169 | -€900 | -0.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | -€144,200 | -€377,687 | -€233,487 | -162% |
| Operating profit (loss) | 9901 | -€144,587 | -€378,087 | -€233,500 | -161% |
| Financial income | 75/76B | - | €719 | +€719 | |
| Recurring financial income | 75 | - | €719 | +€719 | |
| Financial charges | 65/66B | €24,003 | €24,278 | +€275 | +1.1% |
| Recurring financial charges | 65 | €24,003 | €24,278 | +€275 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€168,590 | -€401,646 | -€233,056 | -138% |
| Profit (loss) for the period | 9904 | -€168,590 | -€401,646 | -€233,056 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€168,590 | -€401,646 | -€233,056 | -138% |
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 15 October 2026 via checked.be.