BUILD CONSULTANCE & MANAGEMENT: what changed
BUILD CONSULTANCE & MANAGEMENT
Largest movements
- Receivables within one year +€50,472
up €50,472 (+40.8%), from €123,751 to €174,223
of which Other amounts receivable: +€50,259
- Cash +€47,368
up €47,368 (+58.8%), from €80,526 to €127,894
mainly Net result for the year (+€88,156) and Current portion of long-term debt (+€26,137)
- Tangible fixed assets -€20,927
down €20,927 (-21.9%), from €95,513 to €74,586
of which Furniture and vehicles: -€20,142
- Profit (loss) carried forward +€88,156
up €88,156 (+40.7%), from €216,482 to €304,639
- Debts after one year -€51,403
down €51,403 (-69.6%), from €73,872 to €22,469
- Current portion of long-term debt +€26,137
new in 2025: €26,137
- Tax, wage and social debts +€11,647
up €11,647 (+148%), from €7,865 to €19,512
- Gross operating margin +€18,715
up €18,715 (+16.3%), from €114,592 to €133,307
- Depreciation +€14,773
up €14,773 (+240%), from €6,153 to €20,927
- Other operating charges -€3,637
down €3,637 (-68.9%), from €5,275 to €1,638
- Taxes +€2,885
up €2,885 (+13.3%), from €21,709 to €24,594
- Financial income +€1,900
up €1,900 (+80.9%), from €2,350 to €4,250
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,457 | €381,465 | +€78,008 | +25.7% |
| Fixed assets | 21/28 | €95,513 | €74,586 | -€20,927 | -21.9% |
| Tangible fixed assets | 22/27 | €95,513 | €74,586 | -€20,927 | -21.9% |
| Plant, machinery and equipment | 23 | €2,152 | €1,368 | -€785 | -36.5% |
| Furniture and vehicles | 24 | €93,360 | €73,219 | -€20,142 | -21.6% |
| Current assets | 29/58 | €207,945 | €306,879 | +€98,934 | +47.6% |
| Amounts receivable within one year | 40/41 | €123,751 | €174,223 | +€50,472 | +40.8% |
| Trade receivables | 40 | €17,583 | €17,796 | +€213 | +1.2% |
| Other amounts receivable | 41 | €106,168 | €156,426 | +€50,259 | +47.3% |
| Cash at bank and in hand | 54/58 | €80,526 | €127,894 | +€47,368 | +58.8% |
| Deferred charges and accrued income | 490/1 | €3,667 | €4,762 | +€1,095 | +29.9% |
| Total equity and liabilities | 10/49 | €303,457 | €381,465 | +€78,008 | +25.7% |
| Equity | 10/15 | €221,482 | €309,639 | +€88,156 | +39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,482 | €304,639 | +€88,156 | +40.7% |
| Amounts payable | 17/49 | €81,975 | €71,826 | -€10,149 | -12.4% |
| Amounts payable after more than one year | 17 | €73,872 | €22,469 | -€51,403 | -69.6% |
| Financial debts | 170/4 | €73,872 | €22,469 | -€51,403 | -69.6% |
| Amounts payable within one year | 42/48 | €8,103 | €49,357 | +€41,254 | +509% |
| Current portion of amounts payable after more than one year | 42 | - | €26,137 | +€26,137 | |
| Trade debts | 44 | €238 | €3,708 | +€3,469 | +1,456% |
| Suppliers | 440/4 | €238 | €3,708 | +€3,469 | +1,456% |
| Taxes, remuneration and social security | 45 | €7,865 | €19,512 | +€11,647 | +148% |
| Taxes | 450/3 | €7,865 | €19,512 | +€11,647 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,153 | €20,927 | +€14,773 | +240% |
| Other operating charges | 640/8 | €5,275 | €1,638 | -€3,637 | -68.9% |
| Gross operating margin | 9900 | €114,592 | €133,307 | +€18,715 | +16.3% |
| Operating profit (loss) | 9901 | €103,163 | €110,742 | +€7,579 | +7.3% |
| Financial income | 75/76B | €2,350 | €4,250 | +€1,900 | +80.9% |
| Recurring financial income | 75 | €2,350 | €4,250 | +€1,900 | +80.9% |
| Financial charges | 65/66B | €2,992 | €2,242 | -€750 | -25.1% |
| Recurring financial charges | 65 | €2,992 | €2,242 | -€750 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €102,521 | €112,750 | +€10,230 | +10.0% |
| Income taxes | 67/77 | €21,709 | €24,594 | +€2,885 | +13.3% |
| Profit (loss) for the period | 9904 | €80,812 | €88,156 | +€7,344 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,812 | €88,156 | +€7,344 | +9.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.