FINBuild: 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.
FINBuild
Largest movements
- Cash +€115,164
up €115,164 (+166.4%), from €69,217 to €184,382
mainly Stocks and contracts (+€101,000) and Trade debts (+€49,191)
- Stocks and contracts -€101,000
down €101,000 (-100.0%), from €101,000 to €0
- Tangible fixed assets +€33,538
up €33,538 (+3.0%), from €1.1m to €1.1m
- Trade debts +€49,191
up €49,191 (+42.8%), from €114,969 to €164,160
- Profit (loss) carried forward +€38,385
up €38,385 (+65.4%), from -€58,656 to -€20,271
- Debts after one year -€35,722
down €35,722 (-3.3%), from €1.1m to €1.1m
of which Financial debts: -€35,722
- Gross operating margin +€75,131
up €75,131 (+288.0%), from €26,084 to €101,215
- Depreciation -€25,354
down €25,354 (-47.5%), from €53,391 to €28,037
- Financial charges +€3,031
up €3,031 (+9.9%), from €30,671 to €33,702
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 | €1,285,217 | €1,340,173 | +€54,956 | +4.3% |
| Fixed assets | 21/28 | €1,110,253 | €1,143,791 | +€33,538 | +3.0% |
| Tangible fixed assets | 22/27 | €1,110,253 | €1,143,791 | +€33,538 | +3.0% |
| Land and buildings | 22 | €1,110,253 | €1,143,791 | +€33,538 | +3.0% |
| Current assets | 29/58 | €174,964 | €196,382 | +€21,418 | +12.2% |
| Stocks and contracts in progress | 3 | €101,000 | €0 | -€101,000 | -100.0% |
| Stocks | 30/36 | €101,000 | €0 | -€101,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,746 | €12,000 | +€7,254 | +152.8% |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | €4,746 | €0 | -€4,746 | -100.0% |
| Cash at bank and in hand | 54/58 | €69,217 | €184,382 | +€115,164 | +166.4% |
| Total equity and liabilities | 10/49 | €1,285,217 | €1,340,173 | +€54,956 | +4.3% |
| Equity | 10/15 | €41,344 | €79,729 | +€38,385 | +92.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,656 | -€20,271 | +€38,385 | +65.4% |
| Amounts payable | 17/49 | €1,243,873 | €1,260,444 | +€16,571 | +1.3% |
| Amounts payable after more than one year | 17 | €1,094,471 | €1,058,749 | -€35,722 | -3.3% |
| Financial debts | 170/4 | €894,471 | €858,749 | -€35,722 | -4.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,402 | €201,695 | +€52,293 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €34,433 | €35,722 | +€1,289 | +3.7% |
| Trade debts | 44 | €114,969 | €164,160 | +€49,191 | +42.8% |
| Suppliers | 440/4 | €114,969 | €164,160 | +€49,191 | +42.8% |
| Taxes, remuneration and social security | 45 | - | €1,813 | +€1,813 | |
| Taxes | 450/3 | - | €1,813 | +€1,813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,391 | €28,037 | -€25,354 | -47.5% |
| Other operating charges | 640/8 | €678 | €1,092 | +€413 | +60.9% |
| Gross operating margin | 9900 | €26,084 | €101,215 | +€75,131 | +288.0% |
| Operating profit (loss) | 9901 | -€27,985 | €72,087 | +€100,072 | |
| Financial charges | 65/66B | €30,671 | €33,702 | +€3,031 | +9.9% |
| Recurring financial charges | 65 | €30,671 | €33,702 | +€3,031 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€58,656 | €38,385 | +€97,041 | |
| Profit (loss) for the period | 9904 | -€58,656 | €38,385 | +€97,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,656 | €38,385 | +€97,041 |
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 29 September 2026 via checked.be.