BuildSpots: 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.
BuildSpots
Largest movements
- Receivables within one year -€148,136
down €148,136 (-15.9%), from €932,624 to €784,488
of which Other amounts receivable: -€159,687
- Stocks and contracts -€111,685
down €111,685 (-18.7%), from €598,548 to €486,863
- Cash -€56,707
down €56,707 (-42.9%), from €132,107 to €75,400
mainly Trade debts (-€722,728) and Other debts (-€9,704)
- Trade debts -€722,728
down €722,728 (-68.1%), from €1.1m to €338,181
- Profit (loss) carried forward +€296,644
up €296,644 (+456.1%), from €65,038 to €361,681
- Debts after one year +€73,684
up €73,684 (+17.4%), from €423,307 to €496,991
- Tax, wage and social debts +€36,093
up €36,093 (+45.4%), from €79,463 to €115,556
- Gross operating margin +€211,069
up €211,069 (+89.3%), from €236,301 to €447,370
- Taxes +€87,439
up €87,439 (+369.3%), from €23,675 to €111,114
- Financial charges -€22,202
down €22,202 (-41.3%), from €53,770 to €31,568
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 | €1,670,474 | €1,346,966 | -€323,508 | -19.4% |
| Formation expenses | 20 | €3,650 | - | -€3,650 | |
| Fixed assets | 21/28 | €3,330 | - | -€3,330 | |
| Intangible fixed assets | 21 | €3,330 | - | -€3,330 | |
| Current assets | 29/58 | €1,663,494 | €1,346,966 | -€316,528 | -19.0% |
| Stocks and contracts in progress | 3 | €598,548 | €486,863 | -€111,685 | -18.7% |
| Stocks | 30/36 | €598,548 | €486,863 | -€111,685 | -18.7% |
| Amounts receivable within one year | 40/41 | €932,624 | €784,488 | -€148,136 | -15.9% |
| Trade receivables | 40 | €9,317 | €20,868 | +€11,551 | +124.0% |
| Other amounts receivable | 41 | €923,307 | €763,620 | -€159,687 | -17.3% |
| Cash at bank and in hand | 54/58 | €132,107 | €75,400 | -€56,707 | -42.9% |
| Deferred charges and accrued income | 490/1 | €215 | €215 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,670,474 | €1,346,966 | -€323,508 | -19.4% |
| Equity | 10/15 | €85,038 | €381,681 | +€296,644 | +348.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,038 | €361,681 | +€296,644 | +456.1% |
| Amounts payable | 17/49 | €1,585,436 | €965,284 | -€620,152 | -39.1% |
| Amounts payable after more than one year | 17 | €423,307 | €496,991 | +€73,684 | +17.4% |
| Financial debts | 170/4 | €423,307 | €496,991 | +€73,684 | +17.4% |
| Amounts payable within one year | 42/48 | €1,160,372 | €464,033 | -€696,339 | -60.0% |
| Trade debts | 44 | €1,060,909 | €338,181 | -€722,728 | -68.1% |
| Suppliers | 440/4 | €1,060,909 | €338,181 | -€722,728 | -68.1% |
| Taxes, remuneration and social security | 45 | €79,463 | €115,556 | +€36,093 | +45.4% |
| Taxes | 450/3 | €79,463 | €115,556 | +€36,093 | +45.4% |
| Other amounts payable | 47/48 | €20,000 | €10,296 | -€9,704 | -48.5% |
| Accrued charges and deferred income | 492/3 | €1,757 | €4,260 | +€2,503 | +142.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,980 | €6,980 | -€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €1,093 | +€708 | +184.2% |
| Gross operating margin | 9900 | €236,301 | €447,370 | +€211,069 | +89.3% |
| Operating profit (loss) | 9901 | €228,937 | €439,298 | +€210,361 | +91.9% |
| Financial income | 75/76B | €532 | €28 | -€504 | -94.7% |
| Recurring financial income | 75 | €532 | €28 | -€504 | -94.7% |
| Financial charges | 65/66B | €53,770 | €31,568 | -€22,202 | -41.3% |
| Recurring financial charges | 65 | €53,770 | €31,568 | -€22,202 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €175,698 | €407,758 | +€232,060 | +132.1% |
| Income taxes | 67/77 | €23,675 | €111,114 | +€87,439 | +369.3% |
| Profit (loss) for the period | 9904 | €152,023 | €296,644 | +€144,621 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €152,023 | €296,644 | +€144,621 | +95.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.