BUILD CONSULT: 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.
BUILD CONSULT
Largest movements
- Current investments +€252,023
up €252,023 (+55.8%), from €451,579 to €703,602
- Cash -€25,615
down €25,615 (-86.0%), from €29,795 to €4,181
mainly Current investments (-€252,023) and Receivables within one year (-€12,881)
- Receivables within one year +€12,881
up €12,881 (+67.6%), from €19,045 to €31,926
of which Trade receivables: +€13,767
- Reserves +€242,644
up €242,644 (+52.9%), from €458,801 to €701,445
of which Distributable reserves: +€242,644
- Gross operating margin +€140,541
up €140,541 (+67.2%), from €209,061 to €349,602
- Taxes +€42,190
up €42,190 (+64.9%), from €65,043 to €107,233
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 | €508,109 | €750,537 | +€242,429 | +47.7% |
| Fixed assets | 21/28 | €6,670 | €9,825 | +€3,154 | +47.3% |
| Tangible fixed assets | 22/27 | €3,970 | €7,125 | +€3,154 | +79.5% |
| Furniture and vehicles | 24 | €558 | €4,282 | +€3,724 | +668% |
| Other tangible fixed assets | 26 | €3,412 | €2,842 | -€570 | -16.7% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €501,439 | €740,713 | +€239,274 | +47.7% |
| Amounts receivable within one year | 40/41 | €19,045 | €31,926 | +€12,881 | +67.6% |
| Trade receivables | 40 | €18,159 | €31,926 | +€13,767 | +75.8% |
| Other amounts receivable | 41 | €886 | €0 | -€886 | -100% |
| Current investments | 50/53 | €451,579 | €703,602 | +€252,023 | +55.8% |
| Cash at bank and in hand | 54/58 | €29,795 | €4,181 | -€25,615 | -86.0% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,005 | -€15 | -1.5% |
| Total equity and liabilities | 10/49 | €508,109 | €750,537 | +€242,429 | +47.7% |
| Equity | 10/15 | €465,001 | €707,645 | +€242,644 | +52.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €458,801 | €701,445 | +€242,644 | +52.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €456,941 | €699,585 | +€242,644 | +53.1% |
| Amounts payable | 17/49 | €43,108 | €42,893 | -€215 | -0.5% |
| Amounts payable within one year | 42/48 | €43,108 | €42,450 | -€658 | -1.5% |
| Trade debts | 44 | €1,465 | €1,655 | +€190 | +13.0% |
| Suppliers | 440/4 | €1,465 | €1,655 | +€190 | +13.0% |
| Taxes, remuneration and social security | 45 | €41,643 | €36,895 | -€4,748 | -11.4% |
| Taxes | 450/3 | €41,643 | €36,895 | -€4,748 | -11.4% |
| Other amounts payable | 47/48 | - | €3,901 | +€3,901 | |
| Accrued charges and deferred income | 492/3 | €0 | €442 | +€442 | |
| Non-recurring operating income | 76A | €14,118 | €0 | -€14,118 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,206 | €1,139 | -€67 | -5.6% |
| Other operating charges | 640/8 | €1,025 | €616 | -€408 | -39.8% |
| Non-recurring operating charges | 66A | - | €210 | +€210 | |
| Gross operating margin | 9900 | €209,061 | €349,602 | +€140,541 | +67.2% |
| Operating profit (loss) | 9901 | €206,831 | €347,636 | +€140,806 | +68.1% |
| Financial income | 75/76B | €1,383 | €2,891 | +€1,508 | +109% |
| Recurring financial income | 75 | €1,383 | €2,891 | +€1,508 | +109% |
| Financial charges | 65/66B | €228 | €651 | +€422 | +185% |
| Recurring financial charges | 65 | €228 | €651 | +€422 | +185% |
| Profit (loss) for the period before taxes | 9903 | €207,985 | €349,876 | +€141,891 | +68.2% |
| Income taxes | 67/77 | €65,043 | €107,233 | +€42,190 | +64.9% |
| Profit (loss) for the period | 9904 | €142,942 | €242,644 | +€99,702 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,942 | €242,644 | +€99,702 | +69.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.