REBUILD CONCEPT: 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.
REBUILD CONCEPT
Largest movements
- Tangible fixed assets +€28,605
up €28,605 (+54.6%), from €52,349 to €80,954
of which Furniture and vehicles: +€33,923
- Stocks and contracts -€12,500
down €12,500 (-67.6%), from €18,500 to €6,000
- Cash +€6,797
up €6,797 (+11.4%), from €59,799 to €66,596
mainly Debts after one year (+€30,143) and Depreciation (+€17,045)
- Receivables within one year +€2,964
up €2,964 (+9.3%), from €31,818 to €34,782
of which Trade receivables: +€5,930
- Debts after one year +€30,143
up €30,143 (+470%), from €6,417 to €36,560
- Tax, wage and social debts -€11,239
down €11,239 (-78.1%), from €14,392 to €3,153
of which Taxes: -€9,858
- Current portion of long-term debt +€5,278
up €5,278 (+51.1%), from €10,333 to €15,612
- Trade debts +€2,366
up €2,366 (+18.2%), from €12,971 to €15,337
- Other debts -€2,100
down €2,100 (-23.1%), from €9,100 to €7,000
- Gross operating margin -€24,792
down €24,792 (-41.6%), from €59,592 to €34,801
- Staff costs -€12,550
down €12,550 (-94.6%), from €13,272 to €722
- Taxes -€3,956
down €3,956 (-48.7%), from €8,124 to €4,169
- Depreciation +€2,555
up €2,555 (+17.6%), from €14,491 to €17,045
- Financial charges +€937
up €937 (+129%), from €728 to €1,664
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 | €165,273 | €190,210 | +€24,937 | +15.1% |
| Fixed assets | 21/28 | €52,349 | €80,954 | +€28,605 | +54.6% |
| Tangible fixed assets | 22/27 | €52,349 | €80,954 | +€28,605 | +54.6% |
| Plant, machinery and equipment | 23 | €36,131 | €30,812 | -€5,318 | -14.7% |
| Furniture and vehicles | 24 | €16,218 | €50,141 | +€33,923 | +209% |
| Current assets | 29/58 | €112,924 | €109,256 | -€3,668 | -3.2% |
| Stocks and contracts in progress | 3 | €18,500 | €6,000 | -€12,500 | -67.6% |
| Stocks | 30/36 | €18,500 | €6,000 | -€12,500 | -67.6% |
| Amounts receivable within one year | 40/41 | €31,818 | €34,782 | +€2,964 | +9.3% |
| Trade receivables | 40 | €10,052 | €15,982 | +€5,930 | +59.0% |
| Other amounts receivable | 41 | €21,766 | €18,800 | -€2,966 | -13.6% |
| Cash at bank and in hand | 54/58 | €59,799 | €66,596 | +€6,797 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,807 | €1,878 | -€929 | -33.1% |
| Total equity and liabilities | 10/49 | €165,273 | €190,210 | +€24,937 | +15.1% |
| Equity | 10/15 | €112,061 | €112,548 | +€488 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,461 | €93,948 | +€488 | +0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,601 | €92,088 | +€488 | +0.5% |
| Amounts payable | 17/49 | €53,212 | €77,661 | +€24,449 | +45.9% |
| Amounts payable after more than one year | 17 | €6,417 | €36,560 | +€30,143 | +470% |
| Financial debts | 170/4 | €6,417 | €36,560 | +€30,143 | +470% |
| Amounts payable within one year | 42/48 | €46,796 | €41,102 | -€5,694 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €10,333 | €15,612 | +€5,278 | +51.1% |
| Trade debts | 44 | €12,971 | €15,337 | +€2,366 | +18.2% |
| Suppliers | 440/4 | €12,971 | €15,337 | +€2,366 | +18.2% |
| Taxes, remuneration and social security | 45 | €14,392 | €3,153 | -€11,239 | -78.1% |
| Taxes | 450/3 | €13,011 | €3,153 | -€9,858 | -75.8% |
| Remuneration and social security | 454/9 | €1,381 | - | -€1,381 | |
| Other amounts payable | 47/48 | €9,100 | €7,000 | -€2,100 | -23.1% |
| Remuneration, social security and pensions | 62 | €13,272 | €722 | -€12,550 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,491 | €17,045 | +€2,555 | +17.6% |
| Other operating charges | 640/8 | €1,554 | €1,621 | +€67 | +4.3% |
| Gross operating margin | 9900 | €59,592 | €34,801 | -€24,792 | -41.6% |
| Operating profit (loss) | 9901 | €30,276 | €15,412 | -€14,863 | -49.1% |
| Financial income | 75/76B | €1,353 | €908 | -€445 | -32.9% |
| Recurring financial income | 75 | €1,353 | €908 | -€445 | -32.9% |
| Financial charges | 65/66B | €728 | €1,664 | +€937 | +129% |
| Recurring financial charges | 65 | €728 | €1,664 | +€937 | +129% |
| Profit (loss) for the period before taxes | 9903 | €30,901 | €14,656 | -€16,245 | -52.6% |
| Income taxes | 67/77 | €8,124 | €4,169 | -€3,956 | -48.7% |
| Profit (loss) for the period | 9904 | €22,777 | €10,488 | -€12,290 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,777 | €10,488 | -€12,290 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.