BUSINESS BUILDING PARTNER: what changed
BUSINESS BUILDING PARTNER
Largest movements
- Receivables within one year -€476,509
down €476,509 (-11.8%), from €4.0m to €3.6m
- Cash +€414,947
up €414,947 (+1,783%), from €23,278 to €438,225
mainly Receivables within one year (+€476,509) and Net result for the year (+€39,741)
- Deferred charges and accrued income +€100,988
up €100,988 (+27.4%), from €369,059 to €470,047
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€51,489
up €51,489 (+104%), from €49,499 to €100,988
- Taxes +€31,478
up €31,478 (+2,134%), from €1,475 to €32,953
- Gross operating margin -€22,078
down €22,078 (-445%), from -€4,957 to -€27,035
- Other operating charges -€312
down €312 (-22.2%), from €1,406 to €1,094
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,438,139 | €4,473,613 | +€35,474 | +0.8% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €4,438,138 | €4,473,612 | +€35,474 | +0.8% |
| Stocks and contracts in progress | 3 | €5,269 | €1,317 | -€3,952 | -75.0% |
| Stocks | 30/36 | €5,269 | €1,317 | -€3,952 | -75.0% |
| Amounts receivable within one year | 40/41 | €4,040,532 | €3,564,023 | -€476,509 | -11.8% |
| Other amounts receivable | 41 | €4,040,532 | €3,564,023 | -€476,509 | -11.8% |
| Cash at bank and in hand | 54/58 | €23,278 | €438,225 | +€414,947 | +1,783% |
| Deferred charges and accrued income | 490/1 | €369,059 | €470,047 | +€100,988 | +27.4% |
| Total equity and liabilities | 10/49 | €4,438,139 | €4,473,613 | +€35,474 | +0.8% |
| Equity | 10/15 | €4,082,928 | €4,122,669 | +€39,741 | +1.0% |
| Contributions | 10/11 | €2,710,000 | €2,710,000 | = | 0.0% |
| Capital | 10 | €2,710,000 | €2,710,000 | = | 0.0% |
| Issued capital | 100 | €2,710,000 | €2,710,000 | = | 0.0% |
| Reserves | 13 | €84,485 | €123,657 | +€39,172 | +46.4% |
| Non-distributable reserves | 130/1 | €84,485 | €86,657 | +€2,172 | +2.6% |
| Legal reserve | 130 | €84,485 | €86,657 | +€2,172 | +2.6% |
| Distributable reserves | 133 | - | €37,000 | +€37,000 | |
| Profit (loss) carried forward | 14 | €1,288,443 | €1,289,012 | +€569 | 0.0% |
| Amounts payable | 17/49 | €355,211 | €350,944 | -€4,267 | -1.2% |
| Amounts payable within one year | 42/48 | €355,211 | €350,944 | -€4,267 | -1.2% |
| Trade debts | 44 | €355,211 | €350,944 | -€4,267 | -1.2% |
| Suppliers | 440/4 | €355,211 | €350,944 | -€4,267 | -1.2% |
| Other operating charges | 640/8 | €1,406 | €1,094 | -€312 | -22.2% |
| Gross operating margin | 9900 | -€4,957 | -€27,035 | -€22,078 | -445% |
| Operating profit (loss) | 9901 | -€6,363 | -€28,129 | -€21,766 | -342% |
| Financial income | 75/76B | €49,499 | €100,988 | +€51,489 | +104% |
| Recurring financial income | 75 | €49,499 | €100,988 | +€51,489 | +104% |
| Financial charges | 65/66B | €254 | €165 | -€89 | -35.0% |
| Recurring financial charges | 65 | €254 | €165 | -€89 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €42,882 | €72,694 | +€29,812 | +69.5% |
| Income taxes | 67/77 | €1,475 | €32,953 | +€31,478 | +2,134% |
| Profit (loss) for the period | 9904 | €41,407 | €39,741 | -€1,666 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,407 | €39,741 | -€1,666 | -4.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.