Men2Build: 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.
Men2Build
Largest movements
- Receivables within one year -€33,494
down €33,494 (-45.1%), from €74,270 to €40,776
of which Other amounts receivable: -€31,592
- Tangible fixed assets -€1,706
down €1,706 (-31.3%), from €5,458 to €3,752
of which Plant, machinery and equipment: -€1,533
- Profit (loss) carried forward -€44,014
down €44,014 (-99.3%), from €44,330 to €317
- Trade debts -€28,481
down €28,481 (-84.5%), from €33,718 to €5,237
- Other debts +€21,879
new in 2025: €21,879
- Tax, wage and social debts +€14,679
up €14,679 (+430%), from €3,412 to €18,091
- Gross operating margin -€74,153
down €74,153, from €45,480 to -€28,673
- Taxes +€8,962
new in 2025: €8,962
- Financial charges +€7,272
up €7,272 (+2,772%), from €262 to €7,535
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 | €83,961 | €48,023 | -€35,937 | -42.8% |
| Fixed assets | 21/28 | €5,458 | €3,752 | -€1,706 | -31.3% |
| Tangible fixed assets | 22/27 | €5,458 | €3,752 | -€1,706 | -31.3% |
| Plant, machinery and equipment | 23 | €5,025 | €3,492 | -€1,533 | -30.5% |
| Furniture and vehicles | 24 | €433 | €260 | -€173 | -40.0% |
| Current assets | 29/58 | €78,503 | €44,271 | -€34,231 | -43.6% |
| Amounts receivable within one year | 40/41 | €74,270 | €40,776 | -€33,494 | -45.1% |
| Trade receivables | 40 | €2,903 | €1,000 | -€1,903 | -65.5% |
| Other amounts receivable | 41 | €71,367 | €39,776 | -€31,592 | -44.3% |
| Cash at bank and in hand | 54/58 | €1,102 | €401 | -€701 | -63.6% |
| Deferred charges and accrued income | 490/1 | €3,131 | €3,095 | -€36 | -1.2% |
| Total equity and liabilities | 10/49 | €83,961 | €48,023 | -€35,937 | -42.8% |
| Equity | 10/15 | €46,830 | €2,817 | -€44,014 | -94.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,330 | €317 | -€44,014 | -99.3% |
| Amounts payable | 17/49 | €37,130 | €45,207 | +€8,076 | +21.8% |
| Amounts payable within one year | 42/48 | €37,130 | €45,207 | +€8,076 | +21.8% |
| Trade debts | 44 | €33,718 | €5,237 | -€28,481 | -84.5% |
| Suppliers | 440/4 | €33,718 | €5,237 | -€28,481 | -84.5% |
| Taxes, remuneration and social security | 45 | €3,412 | €18,091 | +€14,679 | +430% |
| Taxes | 450/3 | €3,412 | €18,091 | +€14,679 | +430% |
| Other amounts payable | 47/48 | - | €21,879 | +€21,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,840 | €1,706 | -€134 | -7.3% |
| Other operating charges | 640/8 | - | €233 | +€233 | |
| Gross operating margin | 9900 | €45,480 | -€28,673 | -€74,153 | |
| Operating profit (loss) | 9901 | €43,640 | -€30,613 | -€74,253 | |
| Financial income | 75/76B | €3,131 | €3,096 | -€36 | -1.1% |
| Recurring financial income | 75 | €3,131 | €3,096 | -€36 | -1.1% |
| Financial charges | 65/66B | €262 | €7,535 | +€7,272 | +2,772% |
| Recurring financial charges | 65 | €262 | €7,535 | +€7,272 | +2,772% |
| Profit (loss) for the period before taxes | 9903 | €46,509 | -€35,052 | -€81,561 | |
| Income taxes | 67/77 | - | €8,962 | +€8,962 | |
| Profit (loss) for the period | 9904 | €46,509 | -€44,014 | -€90,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,509 | -€44,014 | -€90,523 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.