COMMUNITY BUILDING: 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.
COMMUNITY BUILDING
Largest movements
- Cash -€93,493
down €93,493 (-53.9%), from €173,367 to €79,874
mainly Short-term financial debts (-€50,000) and Receivables after one year (-€39,500)
- Receivables after one year +€39,500
up €39,500 (+34.2%), from €115,500 to €155,000
- Receivables within one year +€25,484
up €25,484 (+19.6%), from €130,283 to €155,766
of which Trade receivables: +€19,976
- Short-term financial debts -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Reserves +€36,740
up €36,740 (+12.9%), from €285,442 to €322,182
- Trade debts -€7,853
down €7,853 (-80.3%), from €9,775 to €1,921
- Gross operating margin -€12,606
down €12,606 (-15.4%), from €81,788 to €69,182
- Taxes +€6,353
up €6,353 (+32.0%), from €19,832 to €26,185
- Financial charges +€1,030
up €1,030 (+15.1%), from €6,832 to €7,861
- Depreciation -€938
down €938 (-65.1%), from €1,441 to €503
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 | €519,785 | €493,883 | -€25,901 | -5.0% |
| Fixed assets | 21/28 | €82,964 | €82,461 | -€503 | -0.6% |
| Intangible fixed assets | 21 | €520 | €305 | -€215 | -41.4% |
| Tangible fixed assets | 22/27 | €324 | €36 | -€288 | -88.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €324 | €36 | -€288 | -88.8% |
| Financial fixed assets | 28 | €82,120 | €82,120 | = | 0.0% |
| Current assets | 29/58 | €436,821 | €411,422 | -€25,399 | -5.8% |
| Amounts receivable after more than one year | 29 | €115,500 | €155,000 | +€39,500 | +34.2% |
| Other amounts receivable | 291 | €115,500 | €155,000 | +€39,500 | +34.2% |
| Amounts receivable within one year | 40/41 | €130,283 | €155,766 | +€25,484 | +19.6% |
| Trade receivables | 40 | €130,283 | €150,258 | +€19,976 | +15.3% |
| Other amounts receivable | 41 | - | €5,508 | +€5,508 | |
| Cash at bank and in hand | 54/58 | €173,367 | €79,874 | -€93,493 | -53.9% |
| Deferred charges and accrued income | 490/1 | €17,671 | €20,782 | +€3,111 | +17.6% |
| Total equity and liabilities | 10/49 | €519,785 | €493,883 | -€25,901 | -5.0% |
| Equity | 10/15 | €382,933 | €419,677 | +€36,744 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €285,442 | €322,182 | +€36,740 | +12.9% |
| Distributable reserves | 133 | €285,442 | €322,182 | +€36,740 | +12.9% |
| Profit (loss) carried forward | 14 | €91,292 | €91,295 | +€4 | 0.0% |
| Amounts payable | 17/49 | €136,852 | €74,206 | -€62,645 | -45.8% |
| Amounts payable within one year | 42/48 | €136,852 | €74,206 | -€62,645 | -45.8% |
| Financial debts | 43 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Credit institutions | 430/8 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade debts | 44 | €9,775 | €1,921 | -€7,853 | -80.3% |
| Suppliers | 440/4 | €9,775 | €1,921 | -€7,853 | -80.3% |
| Taxes, remuneration and social security | 45 | €27,077 | €22,285 | -€4,792 | -17.7% |
| Taxes | 450/3 | €27,077 | €22,285 | -€4,792 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,441 | €503 | -€938 | -65.1% |
| Other operating charges | 640/8 | €589 | €905 | +€316 | +53.8% |
| Gross operating margin | 9900 | €81,788 | €69,182 | -€12,606 | -15.4% |
| Operating profit (loss) | 9901 | €79,758 | €67,774 | -€11,984 | -15.0% |
| Financial income | 75/76B | €3,083 | €3,015 | -€68 | -2.2% |
| Recurring financial income | 75 | €3,083 | €3,015 | -€68 | -2.2% |
| Financial charges | 65/66B | €6,832 | €7,861 | +€1,030 | +15.1% |
| Recurring financial charges | 65 | €6,832 | €7,861 | +€1,030 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €76,010 | €62,928 | -€13,081 | -17.2% |
| Income taxes | 67/77 | €19,832 | €26,185 | +€6,353 | +32.0% |
| Profit (loss) for the period | 9904 | €56,178 | €36,744 | -€19,434 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,178 | €36,744 | -€19,434 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.