D'Building Concepts: 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.
D'Building Concepts
Largest movements
- Tangible fixed assets +€54,406
up €54,406 (+2,949%), from €1,845 to €56,251
- Receivables within one year +€20,422
up €20,422 (+74.6%), from €27,361 to €47,782
of which Trade receivables: +€20,116
- Cash -€5,882
down €5,882 (-44.3%), from €13,288 to €7,406
mainly Investment in fixed assets (net) (-€56,932) and Receivables within one year (-€20,422)
- Reserves +€27,343
up €27,343 (+173%), from €15,817 to €43,160
- Debts after one year +€24,361
new in 2025: €24,361
- Other debts +€13,960
up €13,960 (+66.7%), from €20,915 to €34,874
- Current portion of long-term debt +€5,639
new in 2025: €5,639
- Tax, wage and social debts -€3,122
down €3,122 (-57.6%), from €5,422 to €2,300
of which Taxes: -€2,122
- Gross operating margin +€4,732
up €4,732 (+11.9%), from €39,603 to €44,335
- Taxes +€3,831
up €3,831 (+54.3%), from €7,057 to €10,888
- Write-downs +€1,906
new in 2025: €1,906
- Depreciation +€1,603
up €1,603 (+174%), from €922 to €2,526
- Financial charges +€1,474
up €1,474 (+2,048%), from €72 to €1,546
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 | €47,721 | €116,417 | +€68,695 | +144% |
| Fixed assets | 21/28 | €1,845 | €56,251 | +€54,406 | +2,949% |
| Tangible fixed assets | 22/27 | €1,845 | €56,251 | +€54,406 | +2,949% |
| Furniture and vehicles | 24 | €1,845 | €56,251 | +€54,406 | +2,949% |
| Current assets | 29/58 | €45,876 | €60,165 | +€14,289 | +31.1% |
| Amounts receivable within one year | 40/41 | €27,361 | €47,782 | +€20,422 | +74.6% |
| Trade receivables | 40 | €27,344 | €47,459 | +€20,116 | +73.6% |
| Other amounts receivable | 41 | €17 | €323 | +€306 | +1,793% |
| Cash at bank and in hand | 54/58 | €13,288 | €7,406 | -€5,882 | -44.3% |
| Deferred charges and accrued income | 490/1 | €5,227 | €4,977 | -€251 | -4.8% |
| Total equity and liabilities | 10/49 | €47,721 | €116,417 | +€68,695 | +144% |
| Equity | 10/15 | €20,817 | €48,160 | +€27,343 | +131% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,817 | €43,160 | +€27,343 | +173% |
| Distributable reserves | 133 | €15,817 | €43,160 | +€27,343 | +173% |
| Amounts payable | 17/49 | €26,905 | €68,257 | +€41,352 | +154% |
| Amounts payable after more than one year | 17 | - | €24,361 | +€24,361 | |
| Financial debts | 170/4 | - | €24,361 | +€24,361 | |
| Amounts payable within one year | 42/48 | €26,905 | €43,897 | +€16,992 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,639 | +€5,639 | |
| Trade debts | 44 | €568 | €1,083 | +€514 | +90.5% |
| Suppliers | 440/4 | €568 | €1,083 | +€514 | +90.5% |
| Taxes, remuneration and social security | 45 | €5,422 | €2,300 | -€3,122 | -57.6% |
| Taxes | 450/3 | €4,422 | €2,300 | -€2,122 | -48.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €20,915 | €34,874 | +€13,960 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €922 | €2,526 | +€1,603 | +174% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,906 | +€1,906 | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €39,603 | €44,335 | +€4,732 | +11.9% |
| Operating profit (loss) | 9901 | €38,565 | €39,777 | +€1,211 | +3.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €72 | €1,546 | +€1,474 | +2,048% |
| Recurring financial charges | 65 | €72 | €1,546 | +€1,474 | +2,048% |
| Profit (loss) for the period before taxes | 9903 | €38,494 | €38,231 | -€264 | -0.7% |
| Income taxes | 67/77 | €7,057 | €10,888 | +€3,831 | +54.3% |
| Profit (loss) for the period | 9904 | €31,437 | €27,343 | -€4,094 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,437 | €27,343 | -€4,094 | -13.0% |
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 19 October 2026 via checked.be.