DS Buildit: what changed
Two fiscal 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.
DS Buildit
Largest movements
- Cash +€89,781
up €89,781 (+70.8%), from €126,794 to €216,575
mainly Net result for the year (+€101,921) and Deferred charges and accrued income (+€18,380)
- Current investments +€50,000
up €50,000 (+5.9%), from €850,000 to €900,000
- Reserves +€101,921
up €101,921 (+5.9%), from €1.7m to €1.8m
of which Distributable reserves: +€101,201
- Financial income -€10,353
down €10,353 (-36.6%), from €28,286 to €17,933
- Gross operating margin +€7,162
up €7,162 (+4.8%), from €149,365 to €156,527
- Depreciation -€3,065
down €3,065 (-14.4%), from €21,254 to €18,189
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.
Cash bridge derived
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 | €2,369,256 | €2,473,854 | +€104,598 | +4.4% |
| Fixed assets | 21/28 | €1,371,070 | €1,352,881 | -€18,189 | -1.3% |
| Tangible fixed assets | 22/27 | €1,370,706 | €1,352,517 | -€18,189 | -1.3% |
| Land and buildings | 22 | €1,368,922 | €1,352,517 | -€16,405 | -1.2% |
| Furniture and vehicles | 24 | €1,784 | - | -€1,784 | |
| Financial fixed assets | 28 | €364 | €364 | = | 0.0% |
| Current assets | 29/58 | €998,185 | €1,120,972 | +€122,787 | +12.3% |
| Amounts receivable within one year | 40/41 | €21 | €1,406 | +€1,385 | +6503.0% |
| Trade receivables | 40 | €21 | - | -€21 | |
| Other amounts receivable | 41 | - | €1,406 | +€1,406 | |
| Current investments | 50/53 | €850,000 | €900,000 | +€50,000 | +5.9% |
| Cash at bank and in hand | 54/58 | €126,794 | €216,575 | +€89,781 | +70.8% |
| Deferred charges and accrued income | 490/1 | €21,370 | €2,990 | -€18,380 | -86.0% |
| Total equity and liabilities | 10/49 | €2,369,256 | €2,473,854 | +€104,598 | +4.4% |
| Equity | 10/15 | €2,353,685 | €2,455,605 | +€101,921 | +4.3% |
| Contributions | 10/11 | €613,495 | €613,495 | = | 0.0% |
| Capital | 10 | €613,495 | €613,495 | = | 0.0% |
| Issued capital | 100 | €613,495 | €613,495 | = | 0.0% |
| Reserves | 13 | €1,740,190 | €1,842,110 | +€101,921 | +5.9% |
| Non-distributable reserves | 130/1 | €60,630 | €61,350 | +€719 | +1.2% |
| Legal reserve | 130 | €60,630 | €61,350 | +€719 | +1.2% |
| Distributable reserves | 133 | €1,679,559 | €1,780,761 | +€101,201 | +6.0% |
| Amounts payable | 17/49 | €15,571 | €18,248 | +€2,677 | +17.2% |
| Amounts payable within one year | 42/48 | €9,397 | €9,053 | -€344 | -3.7% |
| Trade debts | 44 | €728 | €303 | -€426 | -58.5% |
| Suppliers | 440/4 | €728 | €303 | -€426 | -58.5% |
| Taxes, remuneration and social security | 45 | €2,668 | - | -€2,668 | |
| Taxes | 450/3 | €2,668 | - | -€2,668 | |
| Other amounts payable | 47/48 | €6,000 | €8,750 | +€2,750 | +45.8% |
| Accrued charges and deferred income | 492/3 | €6,174 | €9,196 | +€3,022 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,254 | €18,189 | -€3,065 | -14.4% |
| Other operating charges | 640/8 | €19,752 | €20,348 | +€595 | +3.0% |
| Gross operating margin | 9900 | €149,365 | €156,527 | +€7,162 | +4.8% |
| Operating profit (loss) | 9901 | €108,359 | €117,991 | +€9,632 | +8.9% |
| Financial income | 75/76B | €28,286 | €17,933 | -€10,353 | -36.6% |
| Recurring financial income | 75 | €28,286 | €17,933 | -€10,353 | -36.6% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €136,617 | €135,894 | -€723 | -0.5% |
| Income taxes | 67/77 | €34,154 | €33,974 | -€181 | -0.5% |
| Profit (loss) for the period | 9904 | €102,462 | €101,921 | -€542 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,462 | €101,921 | -€542 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.