MODULAR BUILDING SOLUTIONS: 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.
MODULAR BUILDING SOLUTIONS
Largest movements
- Cash +€40,240
up €40,240 (+1407.0%), from €2,860 to €43,100
mainly Net result for the year (+€30,030) and Receivables within one year (+€24,095)
- Receivables within one year -€24,095
down €24,095 (-12.9%), from €187,417 to €163,321
of which Other amounts receivable: -€66,095
- Profit (loss) carried forward +€30,030
up €30,030 (+99.9%), from -€30,048 to -€19
- Debts after one year -€9,927
no longer reported in 2025 (was €9,927)
- Current portion of long-term debt -€4,610
down €4,610 (-31.7%), from €14,537 to €9,927
- Gross operating margin +€40,453
up €40,453, from -€8,631 to €31,822
- Financial charges -€376
down €376 (-34.8%), from €1,079 to €703
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 | €197,526 | €214,453 | +€16,927 | +8.6% |
| Fixed assets | 21/28 | €737 | €1,519 | +€783 | +106.3% |
| Tangible fixed assets | 22/27 | €467 | €1,249 | +€783 | +167.7% |
| Plant, machinery and equipment | 23 | €467 | €1,249 | +€783 | +167.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €196,789 | €212,933 | +€16,144 | +8.2% |
| Stocks and contracts in progress | 3 | €6,512 | €6,512 | = | 0.0% |
| Stocks | 30/36 | €6,512 | €6,512 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €187,417 | €163,321 | -€24,095 | -12.9% |
| Trade receivables | 40 | €21,000 | €63,000 | +€42,000 | +200.0% |
| Other amounts receivable | 41 | €166,417 | €100,321 | -€66,095 | -39.7% |
| Cash at bank and in hand | 54/58 | €2,860 | €43,100 | +€40,240 | +1407.0% |
| Total equity and liabilities | 10/49 | €197,526 | €214,453 | +€16,927 | +8.6% |
| Equity | 10/15 | €171,978 | €202,008 | +€30,030 | +17.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €177,026 | €177,026 | = | 0.0% |
| Distributable reserves | 133 | €177,026 | €177,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,048 | -€19 | +€30,030 | +99.9% |
| Amounts payable | 17/49 | €25,548 | €12,445 | -€13,103 | -51.3% |
| Amounts payable after more than one year | 17 | €9,927 | - | -€9,927 | |
| Financial debts | 170/4 | €9,927 | - | -€9,927 | |
| Amounts payable within one year | 42/48 | €15,620 | €12,445 | -€3,175 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €14,537 | €9,927 | -€4,610 | -31.7% |
| Trade debts | 44 | €838 | €2,278 | +€1,440 | +171.7% |
| Suppliers | 440/4 | €838 | €2,278 | +€1,440 | +171.7% |
| Taxes, remuneration and social security | 45 | €245 | €240 | -€5 | -2.1% |
| Taxes | 450/3 | €245 | €240 | -€5 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €330 | +€69 | +26.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€8,631 | €31,822 | +€40,453 | |
| Operating profit (loss) | 9901 | -€9,397 | €30,973 | +€40,370 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,079 | €703 | -€376 | -34.8% |
| Recurring financial charges | 65 | €1,079 | €703 | -€376 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,476 | €30,269 | +€40,745 | |
| Income taxes | 67/77 | €245 | €240 | -€5 | -2.1% |
| Profit (loss) for the period | 9904 | -€10,721 | €30,030 | +€40,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,721 | €30,030 | +€40,750 |
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 8 October 2026 via checked.be.