BuxConstruct: 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.
BuxConstruct
Largest movements
- Cash +€10,015
up €10,015 (+36.0%), from €27,850 to €37,865
mainly Receivables within one year (+€6,991) and Stocks and contracts (+€3,958)
- Receivables within one year -€6,991
down €6,991 (-31.8%), from €21,954 to €14,963
of which Other amounts receivable: -€15,193
- Stocks and contracts -€3,958
no longer reported in 2025 (was €3,958)
- Tangible fixed assets -€1,543
down €1,543 (-17.5%), from €8,823 to €7,280
- Trade debts -€3,442
down €3,442 (-14.4%), from €23,831 to €20,389
- Profit (loss) carried forward +€1,893
new in 2025: €1,893
- Advances received -€698
no longer reported in 2025 (was €698)
- Gross operating margin +€12,795
up €12,795, from -€8,085 to €4,710
- Financial income -€886
down €886 (-99.9%), from €887 to €1
- Depreciation +€549
up €549 (+55.2%), from €995 to €1,544
- Other operating charges -€217
down €217 (-33.5%), from €648 to €431
- Financial charges -€100
down €100 (-10.6%), from €943 to €843
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 | €66,842 | €64,594 | -€2,248 | -3.4% |
| Fixed assets | 21/28 | €12,058 | €10,515 | -€1,543 | -12.8% |
| Tangible fixed assets | 22/27 | €8,823 | €7,280 | -€1,543 | -17.5% |
| Land and buildings | 22 | €4,140 | €3,727 | -€413 | -10.0% |
| Plant, machinery and equipment | 23 | €2,579 | €1,952 | -€627 | -24.3% |
| Furniture and vehicles | 24 | €2,105 | €1,601 | -€504 | -23.9% |
| Financial fixed assets | 28 | €3,235 | €3,235 | +€0 | 0.0% |
| Current assets | 29/58 | €54,785 | €54,079 | -€706 | -1.3% |
| Stocks and contracts in progress | 3 | €3,958 | - | -€3,958 | |
| Stocks | 30/36 | €3,958 | - | -€3,958 | |
| Amounts receivable within one year | 40/41 | €21,954 | €14,963 | -€6,991 | -31.8% |
| Trade receivables | 40 | €303 | €8,505 | +€8,203 | +2,712% |
| Other amounts receivable | 41 | €21,651 | €6,458 | -€15,193 | -70.2% |
| Cash at bank and in hand | 54/58 | €27,850 | €37,865 | +€10,015 | +36.0% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,251 | +€228 | +22.3% |
| Total equity and liabilities | 10/49 | €66,842 | €64,594 | -€2,248 | -3.4% |
| Equity | 10/15 | €42,313 | €44,205 | +€1,892 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €23,721 | €23,720 | -€1 | 0.0% |
| Tax-exempt reserves | 132 | €15,809 | €15,809 | -€0 | 0.0% |
| Distributable reserves | 133 | €7,911 | €7,911 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,893 | +€1,893 | |
| Amounts payable | 17/49 | €24,530 | €20,389 | -€4,141 | -16.9% |
| Amounts payable within one year | 42/48 | €24,530 | €20,389 | -€4,141 | -16.9% |
| Trade debts | 44 | €23,831 | €20,389 | -€3,442 | -14.4% |
| Suppliers | 440/4 | €23,831 | €20,389 | -€3,442 | -14.4% |
| Advances received on contracts in progress | 46 | €698 | - | -€698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €1,544 | +€549 | +55.2% |
| Other operating charges | 640/8 | €648 | €431 | -€217 | -33.5% |
| Gross operating margin | 9900 | -€8,085 | €4,710 | +€12,795 | |
| Operating profit (loss) | 9901 | -€9,728 | €2,735 | +€12,463 | |
| Financial income | 75/76B | €887 | €1 | -€886 | -99.9% |
| Recurring financial income | 75 | €887 | €1 | -€886 | -99.9% |
| Financial charges | 65/66B | €943 | €843 | -€100 | -10.6% |
| Recurring financial charges | 65 | €943 | €843 | -€100 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,784 | €1,893 | +€11,677 | |
| Profit (loss) for the period | 9904 | -€9,784 | €1,893 | +€11,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,784 | €1,893 | +€11,677 |
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 15 October 2026 via checked.be.