BUILPROM: 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.
BUILPROM
Largest movements
- Stocks and contracts +€1.6m
up €1.6m (+11.5%), from €14.0m to €15.6m
- Receivables within one year -€1.5m
down €1.5m (-20.0%), from €7.6m to €6.1m
of which Other amounts receivable: -€1.5m
- Cash -€1.0m
no longer reported in 2025 (was €1.0m)
mainly Stocks and contracts (-€1.6m) and Investment in fixed assets (net) (-€916,254)
- Financial fixed assets +€916,254
new in 2025: €916,254
- Current investments +€538,234
new in 2025: €538,234
- Other debts +€1.1m
up €1.1m (+18.5%), from €6.0m to €7.2m
- Profit (loss) carried forward -€646,483
down €646,483 (-203%), from -€317,925 to -€964,408
- Financial income -€348,780
down €348,780 (-58.1%), from €600,398 to €251,618
of which Non-recurring financial income: -€415,317
- Financial charges -€124,372
down €124,372 (-16.8%), from €738,295 to €613,923
- Gross operating margin -€106,487
down €106,487 (-1,204%), from -€8,846 to -€115,333
- Depreciation -€30,569
down €30,569 (-26.3%), from €116,232 to €85,663
- Other operating charges +€19,769
up €19,769 (+129%), from €15,368 to €35,137
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 | €23,731,351 | €24,161,381 | +€430,030 | +1.8% |
| Fixed assets | 21/28 | €764,152 | €1,594,743 | +€830,591 | +109% |
| Tangible fixed assets | 22/27 | €764,152 | €678,489 | -€85,663 | -11.2% |
| Land and buildings | 22 | €721,512 | €677,388 | -€44,124 | -6.1% |
| Plant, machinery and equipment | 23 | €42,207 | - | -€42,207 | |
| Furniture and vehicles | 24 | €433 | €1,101 | +€668 | +154% |
| Financial fixed assets | 28 | - | €916,254 | +€916,254 | |
| Current assets | 29/58 | €22,967,199 | €22,566,638 | -€400,561 | -1.7% |
| Stocks and contracts in progress | 3 | €13,999,129 | €15,608,939 | +€1.6m | +11.5% |
| Stocks | 30/36 | €13,999,129 | €15,608,939 | +€1.6m | +11.5% |
| Amounts receivable within one year | 40/41 | €7,647,916 | €6,118,738 | -€1.5m | -20.0% |
| Trade receivables | 40 | €27,700 | €22,474 | -€5,226 | -18.9% |
| Other amounts receivable | 41 | €7,620,216 | €6,096,264 | -€1.5m | -20.0% |
| Current investments | 50/53 | - | €538,234 | +€538,234 | |
| Cash at bank and in hand | 54/58 | €1,011,422 | - | -€1.0m | |
| Deferred charges and accrued income | 490/1 | €308,732 | €300,727 | -€8,005 | -2.6% |
| Total equity and liabilities | 10/49 | €23,731,351 | €24,161,381 | +€430,030 | +1.8% |
| Equity | 10/15 | €11,345,519 | €10,699,036 | -€646,483 | -5.7% |
| Contributions | 10/11 | €5,571,280 | €5,571,280 | = | 0.0% |
| Capital | 10 | €5,571,280 | €5,571,280 | = | 0.0% |
| Issued capital | 100 | €5,571,280 | €5,571,280 | = | 0.0% |
| Reserves | 13 | €6,092,164 | €6,092,164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €557,128 | €557,128 | = | 0.0% |
| Legal reserve | 130 | €557,128 | €557,128 | = | 0.0% |
| Distributable reserves | 133 | €5,535,036 | €5,535,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€317,925 | -€964,408 | -€646,483 | -203% |
| Amounts payable | 17/49 | €12,385,832 | €13,462,345 | +€1.1m | +8.7% |
| Amounts payable within one year | 42/48 | €10,548,814 | €11,627,933 | +€1.1m | +10.2% |
| Financial debts | 43 | €3,900,000 | €3,900,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,900,000 | €3,900,000 | = | 0.0% |
| Trade debts | 44 | €459,261 | €436,883 | -€22,378 | -4.9% |
| Suppliers | 440/4 | €459,261 | €436,883 | -€22,378 | -4.9% |
| Taxes, remuneration and social security | 45 | €155,430 | €140,649 | -€14,781 | -9.5% |
| Taxes | 450/3 | €149,666 | €134,655 | -€15,011 | -10.0% |
| Remuneration and social security | 454/9 | €5,764 | €5,994 | +€230 | +4.0% |
| Other amounts payable | 47/48 | €6,034,123 | €7,150,401 | +€1.1m | +18.5% |
| Accrued charges and deferred income | 492/3 | €1,837,018 | €1,834,412 | -€2,606 | -0.1% |
| Remuneration, social security and pensions | 62 | €39,577 | €44,223 | +€4,646 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,232 | €85,663 | -€30,569 | -26.3% |
| Other operating charges | 640/8 | €15,368 | €35,137 | +€19,769 | +129% |
| Gross operating margin | 9900 | -€8,846 | -€115,333 | -€106,487 | -1,204% |
| Operating profit (loss) | 9901 | -€180,023 | -€280,356 | -€100,333 | -55.7% |
| Financial income | 75/76B | €600,398 | €251,618 | -€348,780 | -58.1% |
| Recurring financial income | 75 | €185,081 | €251,618 | +€66,537 | +36.0% |
| Non-recurring financial income | 76B | €415,317 | - | -€415,317 | |
| Financial charges | 65/66B | €738,295 | €613,923 | -€124,372 | -16.8% |
| Recurring financial charges | 65 | €738,295 | €613,923 | -€124,372 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€317,920 | -€642,661 | -€324,741 | -102% |
| Income taxes | 67/77 | €5 | €3,822 | +€3,817 | +76,340% |
| Profit (loss) for the period | 9904 | -€317,925 | -€646,483 | -€328,558 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€317,925 | -€646,483 | -€328,558 | -103% |
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 25 October 2026 via checked.be.