special building: 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.
special building
Largest movements
- Tangible fixed assets +€397,892
up €397,892 (+234.7%), from €169,511 to €567,403
of which Land and buildings: +€294,787
- Cash +€13,259
up €13,259 (+1009.5%), from €1,313 to €14,572
mainly Debts after one year (+€480,890) and Current portion of long-term debt (+€86,511)
- Receivables within one year +€6,201
up €6,201, from €0 to €6,201
of which Trade receivables: +€6,110
- Debts after one year +€480,890
new in 2025: €480,890
- Profit (loss) carried forward -€109,097
down €109,097 (-295.8%), from -€36,888 to -€145,985
- Current portion of long-term debt +€86,511
new in 2025: €86,511
- Other debts -€78,303
down €78,303 (-37.9%), from €206,712 to €128,409
- Tax, wage and social debts +€26,454
new in 2025: €26,454
- Depreciation +€53,881
up €53,881 (+254.5%), from €21,174 to €75,055
- Gross operating margin -€9,756
down €9,756 (-193.0%), from -€5,054 to -€14,810
- Financial charges +€9,316
up €9,316 (+11092.7%), from €84 to €9,400
- Other operating charges +€9,236
up €9,236 (+6128.1%), from €151 to €9,386
- Taxes +€466
new in 2025: €466
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 | €170,824 | €588,504 | +€417,680 | +244.5% |
| Fixed assets | 21/28 | €169,511 | €567,403 | +€397,892 | +234.7% |
| Tangible fixed assets | 22/27 | €169,511 | €567,403 | +€397,892 | +234.7% |
| Land and buildings | 22 | €169,511 | €464,298 | +€294,787 | +173.9% |
| Furniture and vehicles | 24 | - | €103,105 | +€103,105 | |
| Current assets | 29/58 | €1,313 | €21,102 | +€19,788 | +1506.7% |
| Amounts receivable within one year | 40/41 | €0 | €6,201 | +€6,201 | |
| Trade receivables | 40 | €0 | €6,110 | +€6,110 | |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Cash at bank and in hand | 54/58 | €1,313 | €14,572 | +€13,259 | +1009.5% |
| Deferred charges and accrued income | 490/1 | - | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €170,824 | €588,504 | +€417,680 | +244.5% |
| Equity | 10/15 | -€35,888 | -€144,985 | -€109,097 | -304.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,888 | -€145,985 | -€109,097 | -295.8% |
| Amounts payable | 17/49 | €206,712 | €733,489 | +€526,777 | +254.8% |
| Amounts payable after more than one year | 17 | - | €480,890 | +€480,890 | |
| Financial debts | 170/4 | - | €480,890 | +€480,890 | |
| Amounts payable within one year | 42/48 | €206,712 | €251,308 | +€44,596 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | - | €86,511 | +€86,511 | |
| Trade debts | 44 | €0 | €4,308 | +€4,308 | +43083700.0% |
| Suppliers | 440/4 | €0 | €4,308 | +€4,308 | +43083700.0% |
| Advances received on contracts in progress | 46 | - | €5,627 | +€5,627 | |
| Taxes, remuneration and social security | 45 | - | €26,454 | +€26,454 | |
| Taxes | 450/3 | - | €26,454 | +€26,454 | |
| Other amounts payable | 47/48 | €206,712 | €128,409 | -€78,303 | -37.9% |
| Accrued charges and deferred income | 492/3 | - | €1,291 | +€1,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,174 | €75,055 | +€53,881 | +254.5% |
| Other operating charges | 640/8 | €151 | €9,386 | +€9,236 | +6128.1% |
| Gross operating margin | 9900 | -€5,054 | -€14,810 | -€9,756 | -193.0% |
| Operating profit (loss) | 9901 | -€26,379 | -€99,252 | -€72,873 | -276.3% |
| Financial income | 75/76B | €0 | €19 | +€19 | +193900.0% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +193900.0% |
| Financial charges | 65/66B | €84 | €9,400 | +€9,316 | +11092.7% |
| Recurring financial charges | 65 | €84 | €9,400 | +€9,316 | +11092.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,463 | -€108,632 | -€82,169 | -310.5% |
| Income taxes | 67/77 | - | €466 | +€466 | |
| Profit (loss) for the period | 9904 | -€26,463 | -€109,097 | -€82,634 | -312.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,463 | -€109,097 | -€82,634 | -312.3% |
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.