City 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.
City Build
Largest movements
- Cash -€44,758
down €44,758 (-41.6%), from €107,558 to €62,800
mainly Net result for the year (-€33,713) and Other debts (-€12,250)
- Reserves -€33,713
down €33,713 (-63.1%), from €53,406 to €19,693
of which Distributable reserves: -€33,713
- Financial charges +€4,045
up €4,045 (+636%), from €636 to €4,681
- Gross operating margin -€1,469
down €1,469 (-5.4%), from -€27,003 to -€28,472
- Other operating charges -€563
down €563 (-50.1%), from €1,123 to €560
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 | €2,226,745 | €2,185,410 | -€41,335 | -1.9% |
| Current assets | 29/58 | €2,226,745 | €2,185,410 | -€41,335 | -1.9% |
| Stocks and contracts in progress | 3 | €814,986 | €817,171 | +€2,185 | +0.3% |
| Stocks | 30/36 | €814,986 | €817,171 | +€2,185 | +0.3% |
| Amounts receivable within one year | 40/41 | €1,304,201 | €1,305,439 | +€1,238 | +0.1% |
| Other amounts receivable | 41 | €1,304,201 | €1,305,439 | +€1,238 | +0.1% |
| Cash at bank and in hand | 54/58 | €107,558 | €62,800 | -€44,758 | -41.6% |
| Total equity and liabilities | 10/49 | €2,226,745 | €2,185,410 | -€41,335 | -1.9% |
| Equity | 10/15 | €72,006 | €38,293 | -€33,713 | -46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,406 | €19,693 | -€33,713 | -63.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,546 | €17,833 | -€33,713 | -65.4% |
| Amounts payable | 17/49 | €2,154,739 | €2,147,117 | -€7,622 | -0.4% |
| Amounts payable within one year | 42/48 | €2,154,739 | €2,147,117 | -€7,622 | -0.4% |
| Trade debts | 44 | €69,455 | €74,083 | +€4,628 | +6.7% |
| Suppliers | 440/4 | €69,455 | €74,083 | +€4,628 | +6.7% |
| Other amounts payable | 47/48 | €2,085,284 | €2,073,034 | -€12,250 | -0.6% |
| Non-recurring operating income | 76A | €268 | €1,042 | +€775 | +289% |
| Other operating charges | 640/8 | €1,123 | €560 | -€563 | -50.1% |
| Non-recurring operating charges | 66A | €198 | €0 | -€198 | -100% |
| Gross operating margin | 9900 | -€27,003 | -€28,472 | -€1,469 | -5.4% |
| Operating profit (loss) | 9901 | -€28,323 | -€29,032 | -€708 | -2.5% |
| Financial charges | 65/66B | €636 | €4,681 | +€4,045 | +636% |
| Recurring financial charges | 65 | €636 | €4,681 | +€4,045 | +636% |
| Profit (loss) for the period before taxes | 9903 | -€28,959 | -€33,713 | -€4,754 | -16.4% |
| Profit (loss) for the period | 9904 | -€28,959 | -€33,713 | -€4,754 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,959 | -€33,713 | -€4,754 | -16.4% |
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 26 October 2026 via checked.be.