FAIR BUILDING MANAGEMENT SUPPORT: 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.
FAIR BUILDING MANAGEMENT SUPPORT
Largest movements
- Cash -€31,332
down €31,332 (-36.2%), from €86,471 to €55,139
mainly Other debts (-€58,284) and Debts after one year (-€52,394)
- Tangible fixed assets -€21,662
down €21,662 (-3.2%), from €681,880 to €660,218
of which Land and buildings: -€22,515
- Receivables within one year -€13,314
down €13,314 (-7.3%), from €182,762 to €169,448
of which Trade receivables: -€63,000
- Financial fixed assets +€10,338
up €10,338 (+37.3%), from €27,723 to €38,061
- Other debts -€58,284
down €58,284 (-86.7%), from €67,242 to €8,958
- Debts after one year -€52,394
down €52,394 (-15.1%), from €345,961 to €293,568
- Reserves +€52,352
up €52,352 (+14.7%), from €356,649 to €409,000
of which Distributable reserves: +€52,352
- Tax, wage and social debts +€11,031
up €11,031 (+109%), from €10,100 to €21,130
- Current portion of long-term debt -€10,889
down €10,889 (-17.2%), from €63,283 to €52,394
- Gross operating margin -€131,809
down €131,809 (-51.0%), from €258,510 to €126,701
- Taxes +€19,375
up €19,375 (+335%), from €5,785 to €25,160
- Write-downs -€15,312
down €15,312, from €0 to -€15,312
- Financial charges -€11,881
down €11,881 (-59.4%), from €19,994 to €8,114
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 | €989,786 | €929,945 | -€59,841 | -6.0% |
| Fixed assets | 21/28 | €709,603 | €698,279 | -€11,324 | -1.6% |
| Tangible fixed assets | 22/27 | €681,880 | €660,218 | -€21,662 | -3.2% |
| Land and buildings | 22 | €573,601 | €551,086 | -€22,515 | -3.9% |
| Furniture and vehicles | 24 | €103,376 | €104,230 | +€853 | +0.8% |
| Other tangible fixed assets | 26 | €4,902 | €4,902 | = | 0.0% |
| Financial fixed assets | 28 | €27,723 | €38,061 | +€10,338 | +37.3% |
| Current assets | 29/58 | €280,183 | €231,666 | -€48,517 | -17.3% |
| Amounts receivable within one year | 40/41 | €182,762 | €169,448 | -€13,314 | -7.3% |
| Trade receivables | 40 | €67,130 | €4,130 | -€63,000 | -93.8% |
| Other amounts receivable | 41 | €115,632 | €165,318 | +€49,686 | +43.0% |
| Cash at bank and in hand | 54/58 | €86,471 | €55,139 | -€31,332 | -36.2% |
| Deferred charges and accrued income | 490/1 | €10,951 | €7,080 | -€3,871 | -35.3% |
| Total equity and liabilities | 10/49 | €989,786 | €929,945 | -€59,841 | -6.0% |
| Equity | 10/15 | €375,649 | €428,000 | +€52,352 | +13.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €356,649 | €409,000 | +€52,352 | +14.7% |
| Tax-exempt reserves | 132 | €125,258 | €125,258 | = | 0.0% |
| Distributable reserves | 133 | €231,390 | €283,742 | +€52,352 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €103,841 | €103,841 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,089 | €62,089 | = | 0.0% |
| Pensions and similar obligations | 160 | €62,089 | €62,089 | = | 0.0% |
| Deferred taxes | 168 | €41,753 | €41,753 | = | 0.0% |
| Amounts payable | 17/49 | €510,296 | €398,103 | -€112,193 | -22.0% |
| Amounts payable after more than one year | 17 | €345,961 | €293,568 | -€52,394 | -15.1% |
| Financial debts | 170/4 | €345,961 | €293,568 | -€52,394 | -15.1% |
| Amounts payable within one year | 42/48 | €155,582 | €101,481 | -€54,101 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €63,283 | €52,394 | -€10,889 | -17.2% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €14,957 | €18,997 | +€4,040 | +27.0% |
| Suppliers | 440/4 | €14,957 | €18,997 | +€4,040 | +27.0% |
| Taxes, remuneration and social security | 45 | €10,100 | €21,130 | +€11,031 | +109% |
| Taxes | 450/3 | €10,100 | €21,130 | +€11,031 | +109% |
| Other amounts payable | 47/48 | €67,242 | €8,958 | -€58,284 | -86.7% |
| Accrued charges and deferred income | 492/3 | €8,752 | €3,055 | -€5,698 | -65.1% |
| Non-recurring operating income | 76A | €189,857 | €0 | -€189,857 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,303 | €50,977 | +€1,674 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€15,312 | -€15,312 | |
| Other operating charges | 640/8 | €7,722 | €6,116 | -€1,606 | -20.8% |
| Gross operating margin | 9900 | €258,510 | €126,701 | -€131,809 | -51.0% |
| Operating profit (loss) | 9901 | €201,485 | €84,921 | -€116,565 | -57.9% |
| Financial income | 75/76B | €0 | €705 | +€705 | |
| Recurring financial income | 75 | €0 | €705 | +€705 | |
| Financial charges | 65/66B | €19,994 | €8,114 | -€11,881 | -59.4% |
| Recurring financial charges | 65 | €19,994 | €8,114 | -€11,881 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €181,491 | €77,512 | -€103,979 | -57.3% |
| Transfer to deferred taxes | 680 | €41,753 | €0 | -€41,753 | -100% |
| Income taxes | 67/77 | €5,785 | €25,160 | +€19,375 | +335% |
| Profit (loss) for the period | 9904 | €133,953 | €52,352 | -€81,601 | -60.9% |
| Transfer to tax-exempt reserves | 689 | €125,258 | €0 | -€125,258 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €8,694 | €52,352 | +€43,657 | +502% |
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 17 October 2026 via checked.be.