RESIDENTIAL PROPERTY DEVELOPMENT: 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.
RESIDENTIAL PROPERTY DEVELOPMENT
Largest movements
- Cash -€6,758
down €6,758 (-21.9%), from €30,822 to €24,064
mainly Net result for the year (-€6,013) and Receivables within one year (-€1,634)
- Receivables within one year +€1,634
up €1,634 (+30.8%), from €5,307 to €6,941
of which Trade receivables: +€1,460
- Profit (loss) carried forward -€6,013
down €6,013 (-44.4%), from €13,550 to €7,536
- Trade debts +€890
up €890 (+22.4%), from €3,979 to €4,869
- Gross operating margin -€1,206
down €1,206 (-28.6%), from -€4,213 to -€5,419
- Financial charges +€75
new in 2025: €75
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 | €36,129 | €31,005 | -€5,124 | -14.2% |
| Current assets | 29/58 | €36,129 | €31,005 | -€5,124 | -14.2% |
| Amounts receivable within one year | 40/41 | €5,307 | €6,941 | +€1,634 | +30.8% |
| Trade receivables | 40 | €5,264 | €6,724 | +€1,460 | +27.7% |
| Other amounts receivable | 41 | €44 | €218 | +€174 | +399% |
| Cash at bank and in hand | 54/58 | €30,822 | €24,064 | -€6,758 | -21.9% |
| Total equity and liabilities | 10/49 | €36,129 | €31,005 | -€5,124 | -14.2% |
| Equity | 10/15 | €32,150 | €26,136 | -€6,013 | -18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,550 | €7,536 | -€6,013 | -44.4% |
| Amounts payable | 17/49 | €3,979 | €4,869 | +€890 | +22.4% |
| Amounts payable within one year | 42/48 | €3,979 | €4,869 | +€890 | +22.4% |
| Trade debts | 44 | €3,979 | €4,869 | +€890 | +22.4% |
| Suppliers | 440/4 | €3,979 | €4,869 | +€890 | +22.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€4,213 | -€5,419 | -€1,206 | -28.6% |
| Operating profit (loss) | 9901 | -€4,718 | -€5,938 | -€1,220 | -25.9% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | -€4,718 | -€6,013 | -€1,295 | -27.5% |
| Profit (loss) for the period | 9904 | -€4,718 | -€6,013 | -€1,295 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,718 | -€6,013 | -€1,295 | -27.5% |
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 15 October 2026 via checked.be.