The Online Builders: 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.
The Online Builders
Largest movements
- Cash +€9,598
up €9,598 (+14.0%), from €68,636 to €78,233
mainly Net result for the year (+€39,875) and Depreciation (+€1,907)
- Receivables within one year +€8,906
up €8,906 (+26.6%), from €33,421 to €42,327
of which Trade receivables: +€5,928
- Deferred charges and accrued income +€6,485
up €6,485 (+697%), from €930 to €7,415
- Tangible fixed assets +€3,350
up €3,350 (+106%), from €3,155 to €6,505
of which Furniture and vehicles: +€1,678
- Financial fixed assets +€2,500
new in 2025: €2,500
- Reserves +€39,875
up €39,875 (+63.8%), from €62,457 to €102,332
- Tax, wage and social debts -€5,609
down €5,609 (-18.1%), from €30,927 to €25,318
of which Taxes: -€5,609
- Trade debts -€3,041
down €3,041 (-32.4%), from €9,371 to €6,330
- Gross operating margin +€9,803
up €9,803 (+20.6%), from €47,670 to €57,473
- Taxes +€1,706
up €1,706 (+14.5%), from €11,784 to €13,490
- Other operating charges +€1,182
up €1,182 (+213%), from €554 to €1,736
- Depreciation +€1,147
up €1,147 (+151%), from €760 to €1,907
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 | €106,142 | €136,980 | +€30,838 | +29.1% |
| Fixed assets | 21/28 | €3,155 | €9,005 | +€5,850 | +185% |
| Tangible fixed assets | 22/27 | €3,155 | €6,505 | +€3,350 | +106% |
| Plant, machinery and equipment | 23 | €960 | €2,632 | +€1,671 | +174% |
| Furniture and vehicles | 24 | €2,195 | €3,873 | +€1,678 | +76.5% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €102,987 | €127,975 | +€24,988 | +24.3% |
| Amounts receivable within one year | 40/41 | €33,421 | €42,327 | +€8,906 | +26.6% |
| Trade receivables | 40 | €32,381 | €38,309 | +€5,928 | +18.3% |
| Other amounts receivable | 41 | €1,040 | €4,017 | +€2,978 | +286% |
| Cash at bank and in hand | 54/58 | €68,636 | €78,233 | +€9,598 | +14.0% |
| Deferred charges and accrued income | 490/1 | €930 | €7,415 | +€6,485 | +697% |
| Total equity and liabilities | 10/49 | €106,142 | €136,980 | +€30,838 | +29.1% |
| Equity | 10/15 | €65,457 | €105,332 | +€39,875 | +60.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,457 | €102,332 | +€39,875 | +63.8% |
| Distributable reserves | 133 | €62,457 | €102,332 | +€39,875 | +63.8% |
| Amounts payable | 17/49 | €40,685 | €31,648 | -€9,037 | -22.2% |
| Amounts payable within one year | 42/48 | €40,298 | €31,648 | -€8,650 | -21.5% |
| Trade debts | 44 | €9,371 | €6,330 | -€3,041 | -32.4% |
| Suppliers | 440/4 | €9,371 | €6,330 | -€3,041 | -32.4% |
| Taxes, remuneration and social security | 45 | €30,927 | €25,318 | -€5,609 | -18.1% |
| Taxes | 450/3 | €30,927 | €25,318 | -€5,609 | -18.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €1,907 | +€1,147 | +151% |
| Other operating charges | 640/8 | €554 | €1,736 | +€1,182 | +213% |
| Gross operating margin | 9900 | €47,670 | €57,473 | +€9,803 | +20.6% |
| Operating profit (loss) | 9901 | €46,356 | €53,831 | +€7,475 | +16.1% |
| Financial income | 75/76B | €132 | €336 | +€204 | +155% |
| Recurring financial income | 75 | €132 | €336 | +€204 | +155% |
| Financial charges | 65/66B | €580 | €801 | +€222 | +38.2% |
| Recurring financial charges | 65 | €580 | €801 | +€222 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €45,908 | €53,365 | +€7,457 | +16.2% |
| Income taxes | 67/77 | €11,784 | €13,490 | +€1,706 | +14.5% |
| Profit (loss) for the period | 9904 | €34,123 | €39,875 | +€5,751 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,123 | €39,875 | +€5,751 | +16.9% |
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 23 October 2026 via checked.be.