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BUILD-SOFTWARE Holding: 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.

What changed

BUILD-SOFTWARE Holding

BE 1016.717.574
NACE 64.210, Activities of holding companies
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€20,051
31-12-2024 · -€22,001+€42,052
Equity
€2.1m
31-12-2024 · €2.0m+€92,182
Cash
€25,945
31-12-2024 · €25,801+€143
Balance sheet total
€2.4m
31-12-2024 · €2.5m-€132,375

Largest movements

31-12-2024 to 31-12-2025
Assets
  • Financial fixed assets -€402,869

    down €402,869 (-19.8%), from €2.0m to €1.6m

  • Intangible fixed assets +€204,476

    up €204,476 (+137%), from €149,477 to €353,952

  • Receivables within one year +€65,875

    up €65,875 (+19.5%), from €337,165 to €403,040

    of which Trade receivables: +€99,095

Equity and liabilities
  • Other debts -€509,863

    no longer reported in 2025 (was €509,863)

  • Trade debts +€285,240

    up €285,240 (+1,864%), from €15,302 to €300,541

    of which Suppliers: +€292,918

  • Contributions +€72,131

    up €72,131 (+4.3%), from €1.7m to €1.7m

    of which Contributions outside capital: +€72,131

Income statement
  • Gross operating margin +€139,062

    up €139,062, from -€7,679 to €131,384

  • Depreciation +€73,721

    up €73,721 (+515%), from €14,322 to €88,043

  • Financial charges +€25,767

    new in 2025: €25,767

  • Taxes -€2,977

    new in 2025: -€2,977

From the 31-12-2024 result to the 31-12-2025 result

effect on the 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.

Result 31-12-2024 -€22,001
Gross operating margin +€139,062
Depreciation -€73,721
Other operating charges -€500
Financial income -€0
Financial charges -€25,767
Taxes +€2,977
Result 31-12-2025 €20,051
raises the resultlowers the result

Derived cash bridge

cash 31-12-2024 to 31-12-2025

Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€182,338
Investment +€110,350
Financing +€72,131
Cash 31-12-2024 €25,801
Net result for the year +€20,051
Depreciation +€88,043
Receivables within one year -€65,875
Trade debts +€285,240
Tax, wage and social debts +€67
Other debts -€509,863
Investment in fixed assets (net) +€110,350
Contributions, distributions and other +€72,131
Cash 31-12-2025 €25,945
brings cash intakes cash out
Every line side by side 42 lines
Line Code 31-12-2024 31-12-2025 Change %
Total assets 20/58 €2,542,077 €2,409,702 -€132,375 -5.2%
Fixed assets 21/28 €2,179,111 €1,980,717 -€198,394 -9.1%
Intangible fixed assets 21 €149,477 €353,952 +€204,476 +137%
Financial fixed assets 28 €2,029,634 €1,626,765 -€402,869 -19.8%
Current assets 29/58 €362,966 €428,985 +€66,019 +18.2%
Amounts receivable within one year 40/41 €337,165 €403,040 +€65,875 +19.5%
Trade receivables 40 €292,261 €391,356 +€99,095 +33.9%
Other amounts receivable 41 €44,904 €11,684 -€33,220 -74.0%
Cash at bank and in hand 54/58 €25,801 €25,945 +€143 +0.6%
Total equity and liabilities 10/49 €2,542,077 €2,409,702 -€132,375 -5.2%
Equity 10/15 €2,016,912 €2,109,094 +€92,182 +4.6%
Contributions 10/11 €1,660,870 €1,733,001 +€72,131 +4.3%
Capital 10 €16,645 €16,645 = 0.0%
Issued capital 100 €16,645 €16,645 = 0.0%
Contributions outside capital 11 €1,644,225 €1,716,356 +€72,131 +4.4%
Share premium 1100/10 €125,225 €125,225 = 0.0%
Other 1109/19 €1,519,000 €1,591,131 +€72,131 +4.7%
Reserves 13 €43,865 €43,865 = 0.0%
Non-distributable reserves 130/1 €14,815 €14,815 = 0.0%
Legal reserve 130 €14,815 €14,815 = 0.0%
Distributable reserves 133 €29,050 €29,050 = 0.0%
Profit (loss) carried forward 14 €312,177 €332,228 +€20,051 +6.4%
Amounts payable 17/49 €525,165 €300,608 -€224,556 -42.8%
Amounts payable within one year 42/48 €525,165 €300,608 -€224,556 -42.8%
Trade debts 44 €15,302 €300,541 +€285,240 +1,864%
Suppliers 440/4 €7,623 €300,541 +€292,918 +3,843%
Bills of exchange payable 441 €7,679 - -€7,679
Taxes, remuneration and social security 45 - €67 +€67
Taxes 450/3 - €67 +€67
Other amounts payable 47/48 €509,863 - -€509,863
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,322 €88,043 +€73,721 +515%
Other operating charges 640/8 - €500 +€500
Gross operating margin 9900 -€7,679 €131,384 +€139,062
Operating profit (loss) 9901 -€22,001 €42,841 +€64,842
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B - €25,767 +€25,767
Recurring financial charges 65 - €25,767 +€25,767
Profit (loss) for the period before taxes 9903 -€22,001 €17,074 +€39,075
Income taxes 67/77 - -€2,977 -€2,977
Profit (loss) for the period 9904 -€22,001 €20,051 +€42,052
Profit (loss) for the period to be appropriated 9905 -€22,001 €20,051 +€42,052

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 29 October 2026 via checked.be.