FA BUILD ELECTROTECH: 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.
FA BUILD ELECTROTECH
Largest movements
- Cash -€11,108
down €11,108 (-77.0%), from €14,434 to €3,326
mainly Net result for the year (-€8,065) and Tax, wage and social debts (-€3,014)
- Stocks and contracts +€885
up €885 (+802%), from €110 to €996
- Receivables within one year -€440
down €440 (-30.5%), from €1,442 to €1,002
of which Other amounts receivable: -€644
- Profit (loss) carried forward -€8,065
new in 2025: -€8,065
- Tax, wage and social debts -€3,014
down €3,014 (-69.7%), from €4,323 to €1,309
of which Remuneration and social security: -€2,012
- Accrued charges and deferred income +€365
up €365, from €0 to €365
- Trade debts -€242
down €242 (-24.2%), from €999 to €757
- Other debts +€169
up €169 (+3.3%), from €5,149 to €5,318
- Gross operating margin -€36,204
down €36,204, from €29,453 to -€6,752
- Staff costs -€24,196
down €24,196 (-100%), from €24,196 to €0
- Taxes -€1,309
down €1,309 (-100%), from €1,309 to €0
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 | €15,986 | €5,324 | -€10,663 | -66.7% |
| Current assets | 29/58 | €15,986 | €5,324 | -€10,663 | -66.7% |
| Stocks and contracts in progress | 3 | €110 | €996 | +€885 | +802% |
| Stocks | 30/36 | €110 | €996 | +€885 | +802% |
| Amounts receivable within one year | 40/41 | €1,442 | €1,002 | -€440 | -30.5% |
| Trade receivables | 40 | €0 | €204 | +€204 | |
| Other amounts receivable | 41 | €1,442 | €798 | -€644 | -44.7% |
| Cash at bank and in hand | 54/58 | €14,434 | €3,326 | -€11,108 | -77.0% |
| Total equity and liabilities | 10/49 | €15,986 | €5,324 | -€10,663 | -66.7% |
| Equity | 10/15 | €5,516 | -€2,550 | -€8,065 | |
| Contributions | 10/11 | €1,320 | €1,320 | = | 0.0% |
| Reserves | 13 | €4,196 | €4,196 | = | 0.0% |
| Distributable reserves | 133 | €4,196 | €4,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,065 | -€8,065 | |
| Amounts payable | 17/49 | €10,471 | €7,873 | -€2,597 | -24.8% |
| Amounts payable within one year | 42/48 | €10,471 | €7,508 | -€2,962 | -28.3% |
| Trade debts | 44 | €999 | €757 | -€242 | -24.2% |
| Suppliers | 440/4 | €999 | €757 | -€242 | -24.2% |
| Advances received on contracts in progress | 46 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €4,323 | €1,309 | -€3,014 | -69.7% |
| Taxes | 450/3 | €2,311 | €1,309 | -€1,002 | -43.4% |
| Remuneration and social security | 454/9 | €2,012 | €0 | -€2,012 | -100% |
| Other amounts payable | 47/48 | €5,149 | €5,318 | +€169 | +3.3% |
| Accrued charges and deferred income | 492/3 | €0 | €365 | +€365 | |
| Remuneration, social security and pensions | 62 | €24,196 | €0 | -€24,196 | -100% |
| Other operating charges | 640/8 | €722 | €916 | +€194 | +26.9% |
| Gross operating margin | 9900 | €29,453 | -€6,752 | -€36,204 | |
| Operating profit (loss) | 9901 | €4,534 | -€7,668 | -€12,203 | |
| Financial charges | 65/66B | €331 | €397 | +€66 | +20.0% |
| Recurring financial charges | 65 | €331 | €397 | +€66 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €4,204 | -€8,065 | -€12,269 | |
| Income taxes | 67/77 | €1,309 | €0 | -€1,309 | -100% |
| Profit (loss) for the period | 9904 | €2,894 | -€8,065 | -€10,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,894 | -€8,065 | -€10,960 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.