BUILD -ID CONSULTING: what changed
What changed
BUILD -ID CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€42,436
2024 · €26,299+€16,138
Equity
€209,092
2024 · €207,541+€1,551
Cash
€160,414
2024 · €142,256+€18,159
Balance sheet total
€299,560
2024 · €308,131-€8,570
Largest movements
Assets
- Receivables within one year -€20,452
down €20,452 (-86.6%), from €23,607 to €3,155
- Cash +€18,159
up €18,159 (+12.8%), from €142,256 to €160,414
mainly Net result for the year (+€42,436) and Receivables within one year (+€20,452)
- Tangible fixed assets -€4,082
down €4,082 (-3.0%), from €136,561 to €132,479
of which Furniture and vehicles: -€2,205
Equity and liabilities
- Debts after one year -€6,856
down €6,856 (-9.6%), from €71,721 to €64,865
Income statement
- Gross operating margin +€18,375
up €18,375 (+31.3%), from €58,697 to €77,071
- Other operating charges -€8,632
down €8,632 (-79.3%), from €10,885 to €2,253
- Taxes +€6,688
up €6,688 (+54.8%), from €12,204 to €18,892
- Depreciation +€2,105
up €2,105 (+27.2%), from €7,731 to €9,836
- Financial income -€1,261
down €1,261 (-41.5%), from €3,037 to €1,776
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.
Result 2024
€26,299
Gross operating margin
+€18,375
Depreciation
-€2,105
Other operating charges
+€8,632
Financial income
-€1,261
Financial charges
-€815
Taxes
-€6,688
Result 2025
€42,436
raises the resultlowers the result
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.
From operations
+€71,587
Investment
-€5,755
Financing
-€47,673
Cash 2024
€142,256
From operations (derived)
+€71,587
Net result for the year
+€42,436
Depreciation
+€9,836
Receivables after one year
+€2,597
Receivables within one year
+€20,452
Deferred charges and accrued income
-€401
Trade debts
-€2,298
Tax, wage and social debts
-€1,402
Other debts
+€367
Investment (derived)
-€5,755
Investment in fixed assets (net)
-€5,755
Financing
-€47,673
Debts after one year
-€6,856
Current portion of long-term debt
+€68
Contributions, distributions and other
-€40,885
Cash 2025
€160,414
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,131 | €299,560 | -€8,570 | -2.8% |
| Fixed assets | 21/28 | €136,611 | €132,529 | -€4,082 | -3.0% |
| Tangible fixed assets | 22/27 | €136,561 | €132,479 | -€4,082 | -3.0% |
| Land and buildings | 22 | €124,493 | €123,857 | -€636 | -0.5% |
| Plant, machinery and equipment | 23 | €5,239 | €3,998 | -€1,241 | -23.7% |
| Furniture and vehicles | 24 | €6,829 | €4,624 | -€2,205 | -32.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €171,520 | €167,031 | -€4,489 | -2.6% |
| Amounts receivable after more than one year | 29 | €2,597 | €0 | -€2,597 | -100% |
| Other amounts receivable | 291 | €2,597 | €0 | -€2,597 | -100% |
| Amounts receivable within one year | 40/41 | €23,607 | €3,155 | -€20,452 | -86.6% |
| Other amounts receivable | 41 | €23,607 | €3,155 | -€20,452 | -86.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €142,256 | €160,414 | +€18,159 | +12.8% |
| Deferred charges and accrued income | 490/1 | €3,061 | €3,462 | +€401 | +13.1% |
| Total equity and liabilities | 10/49 | €308,131 | €299,560 | -€8,570 | -2.8% |
| Equity | 10/15 | €207,541 | €209,092 | +€1,551 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €195,141 | €196,692 | +€1,551 | +0.8% |
| Distributable reserves | 133 | €195,141 | €196,692 | +€1,551 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,590 | €90,468 | -€10,122 | -10.1% |
| Amounts payable after more than one year | 17 | €71,721 | €64,865 | -€6,856 | -9.6% |
| Financial debts | 170/4 | €71,721 | €64,865 | -€6,856 | -9.6% |
| Amounts payable within one year | 42/48 | €28,869 | €25,603 | -€3,265 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €6,788 | €6,856 | +€68 | +1.0% |
| Trade debts | 44 | €10,713 | €8,415 | -€2,298 | -21.5% |
| Suppliers | 440/4 | €10,713 | €8,415 | -€2,298 | -21.5% |
| Taxes, remuneration and social security | 45 | €11,367 | €9,965 | -€1,402 | -12.3% |
| Taxes | 450/3 | €11,367 | €9,965 | -€1,402 | -12.3% |
| Other amounts payable | 47/48 | - | €367 | +€367 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,731 | €9,836 | +€2,105 | +27.2% |
| Other operating charges | 640/8 | €10,885 | €2,253 | -€8,632 | -79.3% |
| Gross operating margin | 9900 | €58,697 | €77,071 | +€18,375 | +31.3% |
| Operating profit (loss) | 9901 | €40,080 | €64,982 | +€24,902 | +62.1% |
| Financial income | 75/76B | €3,037 | €1,776 | -€1,261 | -41.5% |
| Recurring financial income | 75 | €3,037 | €1,776 | -€1,261 | -41.5% |
| Financial charges | 65/66B | €4,614 | €5,430 | +€815 | +17.7% |
| Recurring financial charges | 65 | €4,614 | €5,430 | +€815 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €38,503 | €61,328 | +€22,825 | +59.3% |
| Income taxes | 67/77 | €12,204 | €18,892 | +€6,688 | +54.8% |
| Profit (loss) for the period | 9904 | €26,299 | €42,436 | +€16,138 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,299 | €42,436 | +€16,138 | +61.4% |
Next steps
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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 3 November 2026 via checked.be.