Bau+ Develop Consult: 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.
Bau+ Develop Consult
Largest movements
- Cash +€92,678
up €92,678 (+1678.0%), from €5,523 to €98,201
mainly Net result for the year (+€92,490) and Other debts (+€90,607)
- Receivables within one year +€17,948
up €17,948 (+5658.9%), from €317 to €18,265
of which Other amounts receivable: +€10,083
- Tangible fixed assets +€3,066
new in 2025: €3,066
- Other debts +€90,607
new in 2025: €90,607
- Tax, wage and social debts +€17,845
new in 2025: €17,845
- Trade debts +€3,358
up €3,358 (+123.3%), from €2,723 to €6,080
- Profit (loss) carried forward +€1,882
no longer reported in 2025 (was -€1,882)
- Gross operating margin +€118,865
up €118,865, from -€1,510 to €117,354
- Taxes +€24,346
new in 2025: €24,346
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 | €5,840 | €119,532 | +€113,692 | +1946.7% |
| Fixed assets | 21/28 | - | €3,066 | +€3,066 | |
| Tangible fixed assets | 22/27 | - | €3,066 | +€3,066 | |
| Furniture and vehicles | 24 | - | €3,066 | +€3,066 | |
| Current assets | 29/58 | €5,840 | €116,467 | +€110,626 | +1894.2% |
| Amounts receivable within one year | 40/41 | €317 | €18,265 | +€17,948 | +5658.9% |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €317 | €10,400 | +€10,083 | +3179.1% |
| Cash at bank and in hand | 54/58 | €5,523 | €98,201 | +€92,678 | +1678.0% |
| Total equity and liabilities | 10/49 | €5,840 | €119,532 | +€113,692 | +1946.7% |
| Equity | 10/15 | €3,118 | €5,000 | +€1,882 | +60.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,882 | - | +€1,882 | |
| Amounts payable | 17/49 | €2,723 | €114,532 | +€111,810 | +4106.9% |
| Amounts payable within one year | 42/48 | €2,723 | €114,532 | +€111,810 | +4106.9% |
| Trade debts | 44 | €2,723 | €6,080 | +€3,358 | +123.3% |
| Suppliers | 440/4 | €2,723 | €6,080 | +€3,358 | +123.3% |
| Taxes, remuneration and social security | 45 | - | €17,845 | +€17,845 | |
| Taxes | 450/3 | - | €17,845 | +€17,845 | |
| Other amounts payable | 47/48 | - | €90,607 | +€90,607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €94 | +€94 | |
| Other operating charges | 640/8 | €372 | €333 | -€39 | -10.5% |
| Gross operating margin | 9900 | -€1,510 | €117,354 | +€118,865 | |
| Operating profit (loss) | 9901 | -€1,882 | €116,927 | +€118,809 | |
| Financial charges | 65/66B | - | €91 | +€91 | |
| Recurring financial charges | 65 | - | €91 | +€91 | |
| Profit (loss) for the period before taxes | 9903 | -€1,882 | €116,836 | +€118,718 | |
| Income taxes | 67/77 | - | €24,346 | +€24,346 | |
| Profit (loss) for the period | 9904 | -€1,882 | €92,490 | +€94,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,882 | €92,490 | +€94,372 |
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 5 October 2026 via checked.be.