OUTBUILDING: 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.
OUTBUILDING
Largest movements
- Cash -€26,088
down €26,088 (-71.9%), from €36,274 to €10,185
mainly Contributions, distributions and other (-€52,300) and Investment in fixed assets (net) (-€30,101)
- Stocks and contracts +€10,091
up €10,091 (+133%), from €7,595 to €17,686
- Reserves -€49,900
down €49,900 (-50.0%), from €99,750 to €49,850
- Other debts +€22,500
up €22,500 (+225%), from €10,000 to €32,500
- Trade debts +€8,791
up €8,791 (+435%), from €2,022 to €10,813
- Current portion of long-term debt +€5,958
up €5,958 (+39.3%), from €15,174 to €21,132
- Tax, wage and social debts -€3,592
down €3,592 (-39.3%), from €9,142 to €5,550
of which Remuneration and social security: -€2,850
- Gross operating margin -€33,939
down €33,939 (-46.3%), from €73,295 to €39,356
- Taxes -€9,776
down €9,776 (-85.7%), from €11,413 to €1,638
- Depreciation +€5,192
up €5,192 (+20.6%), from €25,259 to €30,451
- Financial income -€2,136
down €2,136 (-65.1%), from €3,282 to €1,145
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 | €214,327 | €198,682 | -€15,645 | -7.3% |
| Fixed assets | 21/28 | €133,950 | €133,600 | -€350 | -0.3% |
| Tangible fixed assets | 22/27 | €133,950 | €133,600 | -€350 | -0.3% |
| Land and buildings | 22 | €2,571 | €2,286 | -€286 | -11.1% |
| Plant, machinery and equipment | 23 | €28,066 | €19,772 | -€8,295 | -29.6% |
| Furniture and vehicles | 24 | €5,074 | €2,348 | -€2,726 | -53.7% |
| Leasing and similar rights | 25 | €98,238 | €109,195 | +€10,956 | +11.2% |
| Current assets | 29/58 | €80,377 | €65,082 | -€15,295 | -19.0% |
| Stocks and contracts in progress | 3 | €7,595 | €17,686 | +€10,091 | +133% |
| Stocks | 30/36 | €7,595 | €17,686 | +€10,091 | +133% |
| Amounts receivable within one year | 40/41 | €31,487 | €31,438 | -€49 | -0.2% |
| Trade receivables | 40 | €3,155 | €6,149 | +€2,994 | +94.9% |
| Other amounts receivable | 41 | €28,332 | €25,289 | -€3,043 | -10.7% |
| Cash at bank and in hand | 54/58 | €36,274 | €10,185 | -€26,088 | -71.9% |
| Deferred charges and accrued income | 490/1 | €5,022 | €5,773 | +€751 | +14.9% |
| Total equity and liabilities | 10/49 | €214,327 | €198,682 | -€15,645 | -7.3% |
| Equity | 10/15 | €102,077 | €52,222 | -€49,854 | -48.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €99,750 | €49,850 | -€49,900 | -50.0% |
| Distributable reserves | 133 | €99,750 | €49,850 | -€49,900 | -50.0% |
| Profit (loss) carried forward | 14 | €1,827 | €1,872 | +€46 | +2.5% |
| Amounts payable | 17/49 | €112,250 | €146,460 | +€34,210 | +30.5% |
| Amounts payable after more than one year | 17 | €74,187 | €75,515 | +€1,329 | +1.8% |
| Financial debts | 170/4 | €74,187 | €75,515 | +€1,329 | +1.8% |
| Amounts payable within one year | 42/48 | €36,339 | €69,995 | +€33,656 | +92.6% |
| Current portion of amounts payable after more than one year | 42 | €15,174 | €21,132 | +€5,958 | +39.3% |
| Trade debts | 44 | €2,022 | €10,813 | +€8,791 | +435% |
| Suppliers | 440/4 | €2,022 | €10,813 | +€8,791 | +435% |
| Taxes, remuneration and social security | 45 | €9,142 | €5,550 | -€3,592 | -39.3% |
| Taxes | 450/3 | €3,442 | €2,700 | -€742 | -21.6% |
| Remuneration and social security | 454/9 | €5,700 | €2,850 | -€2,850 | -50.0% |
| Other amounts payable | 47/48 | €10,000 | €32,500 | +€22,500 | +225% |
| Accrued charges and deferred income | 492/3 | €1,725 | €950 | -€775 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,259 | €30,451 | +€5,192 | +20.6% |
| Other operating charges | 640/8 | €1,089 | €741 | -€348 | -32.0% |
| Gross operating margin | 9900 | €73,295 | €39,356 | -€33,939 | -46.3% |
| Operating profit (loss) | 9901 | €46,947 | €8,164 | -€38,783 | -82.6% |
| Financial income | 75/76B | €3,282 | €1,145 | -€2,136 | -65.1% |
| Recurring financial income | 75 | €3,282 | €1,145 | -€2,136 | -65.1% |
| Financial charges | 65/66B | €5,623 | €5,226 | -€397 | -7.1% |
| Recurring financial charges | 65 | €5,623 | €5,226 | -€397 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €44,606 | €4,083 | -€40,522 | -90.8% |
| Income taxes | 67/77 | €11,413 | €1,638 | -€9,776 | -85.7% |
| Profit (loss) for the period | 9904 | €33,192 | €2,446 | -€30,747 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,192 | €2,446 | -€30,747 | -92.6% |
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 27 October 2026 via checked.be.