2Build Consulting: 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.
2Build Consulting
Largest movements
- Cash +€85,556
up €85,556 (+73.5%), from €116,342 to €201,898
mainly Receivables within one year (+€61,476) and Depreciation (+€53,059)
- Receivables within one year -€61,476
down €61,476 (-18.3%), from €336,325 to €274,849
of which Trade receivables: -€62,743
- Tangible fixed assets -€49,219
down €49,219 (-11.4%), from €430,492 to €381,272
of which Land and buildings: -€45,071
- Deferred charges and accrued income -€12,288
down €12,288 (-55.7%), from €22,062 to €9,773
- Debts after one year -€42,565
down €42,565 (-10.6%), from €401,262 to €358,697
- Trade debts -€13,848
down €13,848 (-5.5%), from €253,407 to €239,559
- Accrued charges and deferred income +€11,033
new in 2025: €11,033
- Gross operating margin +€20,232
up €20,232 (+8.4%), from €242,253 to €262,485
- Staff costs +€13,517
up €13,517 (+8.3%), from €162,348 to €175,865
- Other operating charges +€3,376
up €3,376 (+98.1%), from €3,441 to €6,817
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 | €911,830 | €872,138 | -€39,691 | -4.4% |
| Fixed assets | 21/28 | €435,657 | €385,617 | -€50,040 | -11.5% |
| Intangible fixed assets | 21 | €3,888 | €3,067 | -€821 | -21.1% |
| Tangible fixed assets | 22/27 | €430,492 | €381,272 | -€49,219 | -11.4% |
| Land and buildings | 22 | €413,641 | €368,570 | -€45,071 | -10.9% |
| Plant, machinery and equipment | 23 | - | €4,192 | +€4,192 | |
| Furniture and vehicles | 24 | €13,781 | €8,510 | -€5,271 | -38.2% |
| Other tangible fixed assets | 26 | €3,069 | - | -€3,069 | |
| Financial fixed assets | 28 | €1,278 | €1,278 | = | 0.0% |
| Current assets | 29/58 | €476,172 | €486,521 | +€10,349 | +2.2% |
| Amounts receivable within one year | 40/41 | €336,325 | €274,849 | -€61,476 | -18.3% |
| Trade receivables | 40 | €335,864 | €273,120 | -€62,743 | -18.7% |
| Other amounts receivable | 41 | €462 | €1,729 | +€1,268 | +275% |
| Current investments | 50/53 | €1,443 | - | -€1,443 | |
| Cash at bank and in hand | 54/58 | €116,342 | €201,898 | +€85,556 | +73.5% |
| Deferred charges and accrued income | 490/1 | €22,062 | €9,773 | -€12,288 | -55.7% |
| Total equity and liabilities | 10/49 | €911,830 | €872,138 | -€39,691 | -4.4% |
| Equity | 10/15 | €175,100 | €180,535 | +€5,435 | +3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23,050 | €23,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €21,050 | €21,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,050 | €137,485 | +€5,435 | +4.1% |
| Amounts payable | 17/49 | €736,730 | €691,603 | -€45,126 | -6.1% |
| Amounts payable after more than one year | 17 | €401,262 | €358,697 | -€42,565 | -10.6% |
| Financial debts | 170/4 | €401,262 | €358,697 | -€42,565 | -10.6% |
| Amounts payable within one year | 42/48 | €335,468 | €321,873 | -€13,595 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €48,639 | €46,039 | -€2,600 | -5.3% |
| Financial debts | 43 | €1,704 | - | -€1,704 | |
| Credit institutions | 430/8 | €1,704 | - | -€1,704 | |
| Trade debts | 44 | €253,407 | €239,559 | -€13,848 | -5.5% |
| Suppliers | 440/4 | €253,407 | €239,559 | -€13,848 | -5.5% |
| Taxes, remuneration and social security | 45 | €29,396 | €36,274 | +€6,878 | +23.4% |
| Taxes | 450/3 | €18,004 | €20,940 | +€2,936 | +16.3% |
| Remuneration and social security | 454/9 | €11,392 | €15,334 | +€3,942 | +34.6% |
| Other amounts payable | 47/48 | €2,321 | - | -€2,321 | |
| Accrued charges and deferred income | 492/3 | - | €11,033 | +€11,033 | |
| Remuneration, social security and pensions | 62 | €162,348 | €175,865 | +€13,517 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,418 | €53,059 | -€1,360 | -2.5% |
| Other operating charges | 640/8 | €3,441 | €6,817 | +€3,376 | +98.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €242,253 | €262,485 | +€20,232 | +8.4% |
| Operating profit (loss) | 9901 | €22,045 | €26,744 | +€4,699 | +21.3% |
| Financial income | 75/76B | €28 | €76 | +€48 | +173% |
| Recurring financial income | 75 | €28 | €76 | +€48 | +173% |
| Financial charges | 65/66B | €9,742 | €8,951 | -€791 | -8.1% |
| Recurring financial charges | 65 | €9,742 | €8,951 | -€791 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €12,331 | €17,869 | +€5,538 | +44.9% |
| Transfer from deferred taxes | 780 | €38,850 | - | -€38,850 | |
| Income taxes | 67/77 | €14,032 | €12,434 | -€1,599 | -11.4% |
| Profit (loss) for the period | 9904 | €37,149 | €5,435 | -€31,714 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,149 | €5,435 | -€31,714 | -85.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.