Build Trust 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.
Build Trust Consulting
Largest movements
- Receivables within one year -€13,271
down €13,271 (-40.3%), from €32,904 to €19,632
of which Trade receivables: -€29,901
- Cash +€6,143
up €6,143 (+15.3%), from €40,105 to €46,249
mainly Contributions, distributions and other (+€25,000) and Receivables within one year (+€13,271)
- Tangible fixed assets -€2,323
down €2,323 (-24.8%), from €9,361 to €7,039
- Tax, wage and social debts -€26,601
down €26,601 (-81.7%), from €32,550 to €5,949
of which Taxes: -€19,924
- Profit (loss) carried forward +€19,708
up €19,708 (+32.5%), from €60,722 to €80,430
- Other debts -€3,453
no longer reported in 2025 (was €3,453)
- Gross operating margin -€40,919
down €40,919 (-93.3%), from €43,873 to €2,954
- Staff costs -€29,656
down €29,656 (-92.0%), from €32,228 to €2,571
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 | €117,775 | €108,121 | -€9,653 | -8.2% |
| Formation expenses | 20 | €404 | €202 | -€202 | -50.1% |
| Fixed assets | 21/28 | €9,361 | €7,039 | -€2,323 | -24.8% |
| Tangible fixed assets | 22/27 | €9,361 | €7,039 | -€2,323 | -24.8% |
| Furniture and vehicles | 24 | €1,573 | €630 | -€942 | -59.9% |
| Leasing and similar rights | 25 | €685 | €398 | -€287 | -41.9% |
| Other tangible fixed assets | 26 | €7,103 | €6,010 | -€1,093 | -15.4% |
| Current assets | 29/58 | €108,009 | €100,881 | -€7,128 | -6.6% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,904 | €19,632 | -€13,271 | -40.3% |
| Trade receivables | 40 | €30,296 | €395 | -€29,901 | -98.7% |
| Other amounts receivable | 41 | €2,607 | €19,237 | +€16,630 | +638% |
| Cash at bank and in hand | 54/58 | €40,105 | €46,249 | +€6,143 | +15.3% |
| Total equity and liabilities | 10/49 | €117,775 | €108,121 | -€9,653 | -8.2% |
| Equity | 10/15 | €81,182 | €100,890 | +€19,708 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,722 | €80,430 | +€19,708 | +32.5% |
| Amounts payable | 17/49 | €36,592 | €7,231 | -€29,361 | -80.2% |
| Amounts payable within one year | 42/48 | €36,592 | €7,231 | -€29,361 | -80.2% |
| Trade debts | 44 | €589 | €1,282 | +€693 | +118% |
| Suppliers | 440/4 | €589 | €1,282 | +€693 | +118% |
| Taxes, remuneration and social security | 45 | €32,550 | €5,949 | -€26,601 | -81.7% |
| Taxes | 450/3 | €25,868 | €5,943 | -€19,924 | -77.0% |
| Remuneration and social security | 454/9 | €6,682 | €6 | -€6,676 | -99.9% |
| Other amounts payable | 47/48 | €3,453 | - | -€3,453 | |
| Remuneration, social security and pensions | 62 | €32,228 | €2,571 | -€29,656 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,602 | €2,525 | -€77 | -2.9% |
| Other operating charges | 640/8 | €452 | €528 | +€76 | +16.8% |
| Non-recurring operating charges | 66A | €184 | - | -€184 | |
| Gross operating margin | 9900 | €43,873 | €2,954 | -€40,919 | -93.3% |
| Operating profit (loss) | 9901 | €8,407 | -€2,670 | -€11,078 | |
| Financial charges | 65/66B | €467 | €570 | +€104 | +22.2% |
| Recurring financial charges | 65 | €467 | €570 | +€104 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €7,941 | -€3,241 | -€11,181 | |
| Income taxes | 67/77 | €2,393 | €2,051 | -€341 | -14.3% |
| Profit (loss) for the period | 9904 | €5,548 | -€5,292 | -€10,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,548 | -€5,292 | -€10,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.