FORCE BUILD: 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.
FORCE BUILD
Largest movements
- Receivables within one year -€16,096
down €16,096 (-65.1%), from €24,709 to €8,613
of which Trade receivables: -€10,382
- Tangible fixed assets +€13,438
new in 2025: €13,438
- Cash +€11,153
up €11,153 (+113.8%), from €9,796 to €20,949
mainly Receivables within one year (+€16,096) and Other debts (+€9,000)
- Other debts +€9,000
new in 2025: €9,000
- Trade debts +€7,320
up €7,320 (+489.4%), from €1,496 to €8,816
- Tax, wage and social debts -€6,517
down €6,517 (-44.0%), from €14,805 to €8,288
of which Taxes: -€4,000
- Profit (loss) carried forward -€1,415
down €1,415, from €311 to -€1,105
- Gross operating margin -€23,712
down €23,712, from €22,416 to -€1,296
- Taxes -€6,000
no longer reported in 2025 (was €6,000)
- Depreciation -€1,050
down €1,050 (-89.9%), from €1,169 to €119
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 | €34,611 | €42,999 | +€8,388 | +24.2% |
| Formation expenses | 20 | €106 | €0 | -€106 | -100.0% |
| Fixed assets | 21/28 | - | €13,438 | +€13,438 | |
| Tangible fixed assets | 22/27 | - | €13,438 | +€13,438 | |
| Furniture and vehicles | 24 | - | €13,438 | +€13,438 | |
| Current assets | 29/58 | €34,505 | €29,561 | -€4,943 | -14.3% |
| Amounts receivable within one year | 40/41 | €24,709 | €8,613 | -€16,096 | -65.1% |
| Trade receivables | 40 | €17,898 | €7,516 | -€10,382 | -58.0% |
| Other amounts receivable | 41 | €6,811 | €1,097 | -€5,714 | -83.9% |
| Cash at bank and in hand | 54/58 | €9,796 | €20,949 | +€11,153 | +113.8% |
| Total equity and liabilities | 10/49 | €34,611 | €42,999 | +€8,388 | +24.2% |
| Equity | 10/15 | €18,311 | €16,895 | -€1,415 | -7.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311 | -€1,105 | -€1,415 | |
| Amounts payable | 17/49 | €16,300 | €26,104 | +€9,803 | +60.1% |
| Amounts payable within one year | 42/48 | €16,300 | €26,104 | +€9,803 | +60.1% |
| Trade debts | 44 | €1,496 | €8,816 | +€7,320 | +489.4% |
| Suppliers | 440/4 | €1,496 | €8,816 | +€7,320 | +489.4% |
| Taxes, remuneration and social security | 45 | €14,805 | €8,288 | -€6,517 | -44.0% |
| Taxes | 450/3 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Remuneration and social security | 454/9 | €8,804 | €6,287 | -€2,517 | -28.6% |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,169 | €119 | -€1,050 | -89.9% |
| Gross operating margin | 9900 | €22,416 | -€1,296 | -€23,712 | |
| Operating profit (loss) | 9901 | €21,247 | -€1,415 | -€22,662 | |
| Financial income | 75/76B | €189 | €174 | -€15 | -8.1% |
| Recurring financial income | 75 | €189 | €174 | -€15 | -8.1% |
| Financial charges | 65/66B | €125 | €175 | +€49 | +39.6% |
| Recurring financial charges | 65 | €125 | €175 | +€49 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €21,311 | -€1,415 | -€22,727 | |
| Income taxes | 67/77 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period | 9904 | €15,311 | -€1,415 | -€16,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,311 | -€1,415 | -€16,726 |
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.