BYGGJA: 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.
BYGGJA
Largest movements
- Cash +€263,517
up €263,517 (+300%), from €87,721 to €351,238
mainly Current investments (+€160,000) and Net result for the year (+€131,045)
- Current investments -€160,000
down €160,000 (-33.3%), from €480,000 to €320,000
- Tangible fixed assets +€60,546
new in 2025: €60,546
of which Furniture and vehicles: +€58,551
- Reserves +€130,000
up €130,000 (+25.5%), from €510,000 to €640,000
- Current portion of long-term debt +€28,064
new in 2025: €28,064
- Debts after one year +€19,177
new in 2025: €19,177
- Tax, wage and social debts -€9,654
down €9,654 (-28.4%), from €34,046 to €24,391
- Gross operating margin -€72,996
down €72,996 (-29.3%), from €249,526 to €176,530
- Financial income +€26,987
up €26,987 (+16,272%), from €166 to €27,153
of which Non-recurring financial income: +€14,000
- Taxes -€18,998
down €18,998 (-25.0%), from €76,055 to €57,057
- Depreciation +€12,124
new in 2025: €12,124
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 | €567,721 | €734,990 | +€167,269 | +29.5% |
| Fixed assets | 21/28 | - | €60,546 | +€60,546 | |
| Tangible fixed assets | 22/27 | - | €60,546 | +€60,546 | |
| Plant, machinery and equipment | 23 | - | €1,995 | +€1,995 | |
| Furniture and vehicles | 24 | - | €58,551 | +€58,551 | |
| Current assets | 29/58 | €567,721 | €674,445 | +€106,724 | +18.8% |
| Amounts receivable within one year | 40/41 | - | €3,207 | +€3,207 | |
| Other amounts receivable | 41 | - | €3,207 | +€3,207 | |
| Current investments | 50/53 | €480,000 | €320,000 | -€160,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €87,721 | €351,238 | +€263,517 | +300% |
| Total equity and liabilities | 10/49 | €567,721 | €734,990 | +€167,269 | +29.5% |
| Equity | 10/15 | €518,664 | €650,424 | +€131,760 | +25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €510,000 | €640,000 | +€130,000 | +25.5% |
| Distributable reserves | 133 | €510,000 | €640,000 | +€130,000 | +25.5% |
| Profit (loss) carried forward | 14 | €3,664 | €5,424 | +€1,760 | +48.0% |
| Amounts payable | 17/49 | €49,057 | €84,567 | +€35,509 | +72.4% |
| Amounts payable after more than one year | 17 | - | €19,177 | +€19,177 | |
| Financial debts | 170/4 | - | €19,177 | +€19,177 | |
| Amounts payable within one year | 42/48 | €41,783 | €61,760 | +€19,976 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | - | €28,064 | +€28,064 | |
| Trade debts | 44 | €437 | €2,003 | +€1,567 | +359% |
| Suppliers | 440/4 | €437 | €2,003 | +€1,567 | +359% |
| Taxes, remuneration and social security | 45 | €34,046 | €24,391 | -€9,654 | -28.4% |
| Taxes | 450/3 | €34,046 | €24,391 | -€9,654 | -28.4% |
| Other amounts payable | 47/48 | €7,301 | €7,301 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,274 | €3,630 | -€3,644 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,124 | +€12,124 | |
| Other operating charges | 640/8 | €1,144 | €742 | -€402 | -35.2% |
| Gross operating margin | 9900 | €249,526 | €176,530 | -€72,996 | -29.3% |
| Operating profit (loss) | 9901 | €248,382 | €163,664 | -€84,718 | -34.1% |
| Financial income | 75/76B | €166 | €27,153 | +€26,987 | +16,272% |
| Recurring financial income | 75 | €166 | €13,153 | +€12,987 | +7,831% |
| Non-recurring financial income | 76B | - | €14,000 | +€14,000 | |
| Financial charges | 65/66B | €771 | €2,715 | +€1,944 | +252% |
| Recurring financial charges | 65 | €771 | €2,715 | +€1,944 | +252% |
| Profit (loss) for the period before taxes | 9903 | €247,777 | €188,102 | -€59,675 | -24.1% |
| Income taxes | 67/77 | €76,055 | €57,057 | -€18,998 | -25.0% |
| Profit (loss) for the period | 9904 | €171,722 | €131,045 | -€40,677 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €171,722 | €131,045 | -€40,677 | -23.7% |
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 19 October 2026 via checked.be.