BuildTIS: 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.
BuildTIS
Largest movements
- Receivables within one year +€72,192
up €72,192 (+15.7%), from €460,998 to €533,190
- Cash +€55,576
up €55,576 (+79.7%), from €69,724 to €125,300
mainly Net result for the year (+€177,550) and Depreciation (+€29,508)
- Tangible fixed assets +€42,541
up €42,541 (+43.2%), from €98,585 to €141,126
of which Furniture and vehicles: +€24,881
- Financial fixed assets -€20,000
down €20,000 (-84.9%), from €23,564 to €3,564
- Profit (loss) carried forward +€77,550
up €77,550 (+43.1%), from €179,948 to €257,498
- Contributions +€64,800
up €64,800 (+348.4%), from €18,600 to €83,400
- Trade debts -€43,742
down €43,742 (-30.7%), from €142,314 to €98,572
- Current portion of long-term debt +€17,486
up €17,486 (+110.5%), from €15,825 to €33,311
- Other debts +€16,401
up €16,401 (+12.3%), from €133,582 to €149,983
- Gross operating margin +€268,177
up €268,177 (+46.2%), from €579,894 to €848,071
- Staff costs +€249,382
up €249,382 (+77.6%), from €321,284 to €570,666
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 | €653,107 | €803,592 | +€150,485 | +23.0% |
| Fixed assets | 21/28 | €122,149 | €144,690 | +€22,541 | +18.5% |
| Tangible fixed assets | 22/27 | €98,585 | €141,126 | +€42,541 | +43.2% |
| Land and buildings | 22 | €28,872 | €27,984 | -€888 | -3.1% |
| Plant, machinery and equipment | 23 | - | €5,458 | +€5,458 | |
| Furniture and vehicles | 24 | €58,786 | €83,667 | +€24,881 | +42.3% |
| Leasing and similar rights | 25 | €10,927 | €5,388 | -€5,539 | -50.7% |
| Other tangible fixed assets | 26 | - | €18,629 | +€18,629 | |
| Financial fixed assets | 28 | €23,564 | €3,564 | -€20,000 | -84.9% |
| Current assets | 29/58 | €530,958 | €658,902 | +€127,944 | +24.1% |
| Amounts receivable within one year | 40/41 | €460,998 | €533,190 | +€72,192 | +15.7% |
| Trade receivables | 40 | €460,998 | €533,190 | +€72,192 | +15.7% |
| Cash at bank and in hand | 54/58 | €69,724 | €125,300 | +€55,576 | +79.7% |
| Deferred charges and accrued income | 490/1 | €236 | €412 | +€176 | +74.6% |
| Total equity and liabilities | 10/49 | €653,107 | €803,592 | +€150,485 | +23.0% |
| Equity | 10/15 | €200,408 | €342,758 | +€142,350 | +71.0% |
| Contributions | 10/11 | €18,600 | €83,400 | +€64,800 | +348.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €179,948 | €257,498 | +€77,550 | +43.1% |
| Amounts payable | 17/49 | €452,699 | €460,834 | +€8,135 | +1.8% |
| Amounts payable after more than one year | 17 | €56,565 | €65,040 | +€8,475 | +15.0% |
| Financial debts | 170/4 | €56,565 | €65,040 | +€8,475 | +15.0% |
| Amounts payable within one year | 42/48 | €371,254 | €374,294 | +€3,040 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €15,825 | €33,311 | +€17,486 | +110.5% |
| Trade debts | 44 | €142,314 | €98,572 | -€43,742 | -30.7% |
| Suppliers | 440/4 | €142,314 | €98,572 | -€43,742 | -30.7% |
| Taxes, remuneration and social security | 45 | €79,533 | €92,428 | +€12,895 | +16.2% |
| Taxes | 450/3 | €31,011 | €15,215 | -€15,796 | -50.9% |
| Remuneration and social security | 454/9 | €48,522 | €77,213 | +€28,691 | +59.1% |
| Other amounts payable | 47/48 | €133,582 | €149,983 | +€16,401 | +12.3% |
| Accrued charges and deferred income | 492/3 | €24,880 | €21,500 | -€3,380 | -13.6% |
| Non-recurring operating income | 76A | - | €8,700 | +€8,700 | |
| Remuneration, social security and pensions | 62 | €321,284 | €570,666 | +€249,382 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,221 | €29,508 | +€6,287 | +27.1% |
| Other operating charges | 640/8 | €2,588 | €5,347 | +€2,759 | +106.6% |
| Gross operating margin | 9900 | €579,894 | €848,071 | +€268,177 | +46.2% |
| Operating profit (loss) | 9901 | €232,801 | €242,550 | +€9,749 | +4.2% |
| Financial income | 75/76B | €404 | €270 | -€134 | -33.2% |
| Recurring financial income | 75 | €404 | €270 | -€134 | -33.2% |
| Financial charges | 65/66B | €3,061 | €9,117 | +€6,056 | +197.8% |
| Recurring financial charges | 65 | €3,061 | €9,117 | +€6,056 | +197.8% |
| Profit (loss) for the period before taxes | 9903 | €230,144 | €233,703 | +€3,559 | +1.5% |
| Income taxes | 67/77 | €56,957 | €56,153 | -€804 | -1.4% |
| Profit (loss) for the period | 9904 | €173,187 | €177,550 | +€4,363 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €173,187 | €177,550 | +€4,363 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.