BUILDSOFT: 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.
BUILDSOFT
Largest movements
- Cash +€97,943
up €97,943 (+27.1%), from €361,362 to €459,305
mainly Net result for the year (+€163,761) and Other debts (+€150,000)
- Receivables within one year +€41,101
up €41,101 (+15.9%), from €258,959 to €300,060
of which Trade receivables: +€62,437
- Tangible fixed assets +€33,432
up €33,432 (+287%), from €11,658 to €45,089
of which Furniture and vehicles: +€27,332
- Other debts +€150,000
new in 2025: €150,000
- Reserves +€13,761
up €13,761 (+3.4%), from €408,492 to €422,253
of which Distributable reserves: +€13,761
- Tax, wage and social debts +€9,019
up €9,019 (+5.2%), from €173,958 to €182,977
of which Taxes: +€38,064
- Staff costs -€147,882
down €147,882 (-22.7%), from €651,446 to €503,564
- Taxes +€45,429
up €45,429 (+279%), from €16,271 to €61,700
- Gross operating margin +€40,177
up €40,177 (+5.7%), from €703,733 to €743,911
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 | €664,193 | €841,053 | +€176,860 | +26.6% |
| Fixed assets | 21/28 | €25,113 | €58,545 | +€33,432 | +133% |
| Tangible fixed assets | 22/27 | €11,658 | €45,089 | +€33,432 | +287% |
| Plant, machinery and equipment | 23 | €425 | €6,525 | +€6,100 | +1,434% |
| Furniture and vehicles | 24 | €11,232 | €38,564 | +€27,332 | +243% |
| Financial fixed assets | 28 | €13,456 | €13,456 | = | 0.0% |
| Current assets | 29/58 | €639,080 | €782,508 | +€143,428 | +22.4% |
| Stocks and contracts in progress | 3 | €3,405 | €1,585 | -€1,820 | -53.4% |
| Stocks | 30/36 | €3,405 | €1,585 | -€1,820 | -53.4% |
| Amounts receivable within one year | 40/41 | €258,959 | €300,060 | +€41,101 | +15.9% |
| Trade receivables | 40 | €201,189 | €263,625 | +€62,437 | +31.0% |
| Other amounts receivable | 41 | €57,770 | €36,435 | -€21,335 | -36.9% |
| Cash at bank and in hand | 54/58 | €361,362 | €459,305 | +€97,943 | +27.1% |
| Deferred charges and accrued income | 490/1 | €15,354 | €21,558 | +€6,204 | +40.4% |
| Total equity and liabilities | 10/49 | €664,193 | €841,053 | +€176,860 | +26.6% |
| Equity | 10/15 | €469,992 | €483,753 | +€13,761 | +2.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €408,492 | €422,253 | +€13,761 | +3.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €402,342 | €416,103 | +€13,761 | +3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €194,201 | €357,301 | +€163,099 | +84.0% |
| Amounts payable within one year | 42/48 | €194,201 | €357,301 | +€163,099 | +84.0% |
| Trade debts | 44 | €20,243 | €24,323 | +€4,080 | +20.2% |
| Suppliers | 440/4 | €20,243 | €24,323 | +€4,080 | +20.2% |
| Taxes, remuneration and social security | 45 | €173,958 | €182,977 | +€9,019 | +5.2% |
| Taxes | 450/3 | €82,266 | €120,330 | +€38,064 | +46.3% |
| Remuneration and social security | 454/9 | €91,692 | €62,647 | -€29,045 | -31.7% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €651,446 | €503,564 | -€147,882 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,891 | €10,471 | +€3,580 | +52.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€680 | €0 | +€680 | |
| Other operating charges | 640/8 | €4,313 | €3,819 | -€494 | -11.4% |
| Gross operating margin | 9900 | €703,733 | €743,911 | +€40,177 | +5.7% |
| Operating profit (loss) | 9901 | €41,764 | €226,056 | +€184,292 | +441% |
| Financial income | 75/76B | €1,425 | €692 | -€733 | -51.4% |
| Recurring financial income | 75 | €1,425 | €692 | -€733 | -51.4% |
| Financial charges | 65/66B | €1,504 | €1,287 | -€217 | -14.4% |
| Recurring financial charges | 65 | €1,504 | €1,287 | -€217 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €41,685 | €225,461 | +€183,776 | +441% |
| Income taxes | 67/77 | €16,271 | €61,700 | +€45,429 | +279% |
| Profit (loss) for the period | 9904 | €25,414 | €163,761 | +€138,347 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €25,414 | €163,761 | +€138,347 | +544% |
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 31 October 2026 via checked.be.