C-BUILD: 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.
C-BUILD
Largest movements
- Tangible fixed assets +€13,186
new in 2024: €13,186
- Receivables within one year +€3,302
up €3,302 (+7.2%), from €46,172 to €49,474
of which Other amounts receivable: +€11,615
- Profit (loss) carried forward +€16,557
up €16,557 (+47.7%), from €34,736 to €51,293
- Trade debts -€2,671
no longer reported in 2024 (was €2,671)
- Tax, wage and social debts +€2,654
up €2,654 (+35.1%), from €7,564 to €10,218
- Gross operating margin -€8,498
down €8,498 (-23.6%), from €36,057 to €27,559
- Depreciation +€4,018
new in 2024: €4,018
- Taxes -€1,848
down €1,848 (-26.6%), from €6,936 to €5,088
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,771 | €64,311 | +€16,540 | +34.6% |
| Fixed assets | 21/28 | - | €13,186 | +€13,186 | |
| Tangible fixed assets | 22/27 | - | €13,186 | +€13,186 | |
| Furniture and vehicles | 24 | - | €13,186 | +€13,186 | |
| Current assets | 29/58 | €47,771 | €51,125 | +€3,354 | +7.0% |
| Amounts receivable within one year | 40/41 | €46,172 | €49,474 | +€3,302 | +7.2% |
| Trade receivables | 40 | €18,514 | €10,201 | -€8,313 | -44.9% |
| Other amounts receivable | 41 | €27,658 | €39,273 | +€11,615 | +42.0% |
| Cash at bank and in hand | 54/58 | €1,599 | €1,651 | +€52 | +3.3% |
| Total equity and liabilities | 10/49 | €47,771 | €64,311 | +€16,540 | +34.6% |
| Equity | 10/15 | €36,736 | €53,293 | +€16,557 | +45.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,736 | €51,293 | +€16,557 | +47.7% |
| Amounts payable | 17/49 | €11,035 | €11,018 | -€17 | -0.2% |
| Amounts payable within one year | 42/48 | €11,035 | €11,018 | -€17 | -0.2% |
| Trade debts | 44 | €2,671 | - | -€2,671 | |
| Suppliers | 440/4 | €2,671 | - | -€2,671 | |
| Taxes, remuneration and social security | 45 | €7,564 | €10,218 | +€2,654 | +35.1% |
| Taxes | 450/3 | €7,564 | €10,218 | +€2,654 | +35.1% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,018 | +€4,018 | |
| Other operating charges | 640/8 | €1,264 | €1,345 | +€81 | +6.4% |
| Gross operating margin | 9900 | €36,057 | €27,559 | -€8,498 | -23.6% |
| Operating profit (loss) | 9901 | €34,793 | €22,196 | -€12,597 | -36.2% |
| Financial charges | 65/66B | €423 | €551 | +€128 | +30.3% |
| Recurring financial charges | 65 | €423 | €551 | +€128 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €34,370 | €21,645 | -€12,725 | -37.0% |
| Income taxes | 67/77 | €6,936 | €5,088 | -€1,848 | -26.6% |
| Profit (loss) for the period | 9904 | €27,434 | €16,557 | -€10,877 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,434 | €16,557 | -€10,877 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.