2BUILD CONSULTANCY: 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.
2BUILD CONSULTANCY
Largest movements
- Cash +€183,673
up €183,673 (+76.4%), from €240,405 to €424,078
mainly Net result for the year (+€251,639) and Other debts (+€220,293)
- Tangible fixed assets -€24,716
down €24,716 (-4.1%), from €604,312 to €579,597
of which Land and buildings: -€12,940
- Receivables within one year -€19,020
down €19,020 (-10.5%), from €181,929 to €162,910
of which Trade receivables: -€28,207
- Current investments +€17,016
up €17,016 (+7.7%), from €220,138 to €237,154
- Other debts +€220,293
up €220,293 (+837.5%), from €26,303 to €246,595
- Reserves -€54,699
down €54,699 (-6.3%), from €864,690 to €809,991
- Tax, wage and social debts +€33,775
up €33,775 (+68.9%), from €49,044 to €82,819
- Debts after one year -€33,667
down €33,667 (-13.0%), from €258,500 to €224,833
- Financial charges -€58,666
down €58,666, from €55,349 to -€3,317
- Gross operating margin -€22,089
down €22,089 (-5.3%), from €413,874 to €391,785
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 | €1,250,025 | €1,412,647 | +€162,622 | +13.0% |
| Fixed assets | 21/28 | €604,312 | €579,597 | -€24,716 | -4.1% |
| Tangible fixed assets | 22/27 | €604,312 | €579,597 | -€24,716 | -4.1% |
| Land and buildings | 22 | €582,832 | €569,892 | -€12,940 | -2.2% |
| Furniture and vehicles | 24 | €21,481 | €9,705 | -€11,776 | -54.8% |
| Current assets | 29/58 | €645,713 | €833,051 | +€187,338 | +29.0% |
| Amounts receivable within one year | 40/41 | €181,929 | €162,910 | -€19,020 | -10.5% |
| Trade receivables | 40 | €181,442 | €153,235 | -€28,207 | -15.5% |
| Other amounts receivable | 41 | €487 | €9,675 | +€9,187 | +1884.8% |
| Current investments | 50/53 | €220,138 | €237,154 | +€17,016 | +7.7% |
| Cash at bank and in hand | 54/58 | €240,405 | €424,078 | +€183,673 | +76.4% |
| Deferred charges and accrued income | 490/1 | €3,241 | €8,909 | +€5,669 | +174.9% |
| Total equity and liabilities | 10/49 | €1,250,025 | €1,412,647 | +€162,622 | +13.0% |
| Equity | 10/15 | €864,691 | €809,992 | -€54,699 | -6.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €864,690 | €809,991 | -€54,699 | -6.3% |
| Distributable reserves | 133 | €864,690 | €809,991 | -€54,699 | -6.3% |
| Amounts payable | 17/49 | €385,334 | €602,655 | +€217,321 | +56.4% |
| Amounts payable after more than one year | 17 | €258,500 | €224,833 | -€33,667 | -13.0% |
| Financial debts | 170/4 | €258,500 | €224,833 | -€33,667 | -13.0% |
| Amounts payable within one year | 42/48 | €120,365 | €377,787 | +€257,422 | +213.9% |
| Current portion of amounts payable after more than one year | 42 | €33,667 | €33,667 | = | 0.0% |
| Trade debts | 44 | €11,352 | €11,555 | +€203 | +1.8% |
| Suppliers | 440/4 | €11,352 | €11,555 | +€203 | +1.8% |
| Advances received on contracts in progress | 46 | - | €3,152 | +€3,152 | |
| Taxes, remuneration and social security | 45 | €49,044 | €82,819 | +€33,775 | +68.9% |
| Taxes | 450/3 | €49,044 | €82,819 | +€33,775 | +68.9% |
| Other amounts payable | 47/48 | €26,303 | €246,595 | +€220,293 | +837.5% |
| Accrued charges and deferred income | 492/3 | €6,469 | €35 | -€6,434 | -99.5% |
| Non-recurring operating income | 76A | €18,096 | - | -€18,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,438 | €30,516 | +€78 | +0.3% |
| Other operating charges | 640/8 | €4,811 | €4,969 | +€158 | +3.3% |
| Gross operating margin | 9900 | €413,874 | €391,785 | -€22,089 | -5.3% |
| Operating profit (loss) | 9901 | €378,625 | €356,300 | -€22,325 | -5.9% |
| Financial income | 75/76B | €6,663 | €3,249 | -€3,414 | -51.2% |
| Recurring financial income | 75 | €6,663 | €3,249 | -€3,414 | -51.2% |
| Financial charges | 65/66B | €55,349 | -€3,317 | -€58,666 | |
| Recurring financial charges | 65 | €55,349 | -€3,317 | -€58,666 | |
| Profit (loss) for the period before taxes | 9903 | €329,939 | €362,866 | +€32,928 | +10.0% |
| Income taxes | 67/77 | €110,542 | €111,227 | +€684 | +0.6% |
| Profit (loss) for the period | 9904 | €219,396 | €251,639 | +€32,243 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €219,396 | €251,639 | +€32,243 | +14.7% |
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 4 October 2026 via checked.be.