BUILD-UP 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-UP CONSULTING
Largest movements
- Receivables within one year -€24,022
down €24,022 (-89.3%), from €26,906 to €2,883
of which Trade receivables: -€20,440
- Tangible fixed assets -€17,304
down €17,304 (-7.5%), from €229,255 to €211,951
- Profit (loss) carried forward -€24,285
down €24,285, from €5,855 to -€18,430
- Trade debts -€16,434
down €16,434 (-84.6%), from €19,424 to €2,990
- Other debts -€3,055
down €3,055 (-12.3%), from €24,762 to €21,707
- Gross operating margin +€12,360
up €12,360 (+69.4%), from -€17,809 to -€5,449
- Other operating charges -€777
down €777 (-81.0%), from €960 to €183
- Depreciation +€483
up €483 (+2.7%), from €17,950 to €18,434
- Financial charges -€191
down €191 (-46.5%), from €410 to €219
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 | €269,981 | €226,027 | -€43,954 | -16.3% |
| Fixed assets | 21/28 | €234,521 | €216,088 | -€18,434 | -7.9% |
| Intangible fixed assets | 21 | €4,897 | €3,767 | -€1,130 | -23.1% |
| Tangible fixed assets | 22/27 | €229,255 | €211,951 | -€17,304 | -7.5% |
| Land and buildings | 22 | €177,098 | €171,689 | -€5,409 | -3.1% |
| Plant, machinery and equipment | 23 | €38,371 | €31,994 | -€6,377 | -16.6% |
| Furniture and vehicles | 24 | €13,786 | €8,268 | -€5,518 | -40.0% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €35,459 | €9,939 | -€25,520 | -72.0% |
| Amounts receivable within one year | 40/41 | €26,906 | €2,883 | -€24,022 | -89.3% |
| Trade receivables | 40 | €20,440 | €0 | -€20,440 | -100% |
| Other amounts receivable | 41 | €6,466 | €2,883 | -€3,582 | -55.4% |
| Cash at bank and in hand | 54/58 | €6,709 | €5,649 | -€1,060 | -15.8% |
| Deferred charges and accrued income | 490/1 | €1,844 | €1,407 | -€437 | -23.7% |
| Total equity and liabilities | 10/49 | €269,981 | €226,027 | -€43,954 | -16.3% |
| Equity | 10/15 | €13,915 | -€10,370 | -€24,285 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,855 | -€18,430 | -€24,285 | |
| Amounts payable | 17/49 | €256,066 | €236,397 | -€19,669 | -7.7% |
| Amounts payable after more than one year | 17 | €211,677 | €211,677 | = | 0.0% |
| Financial debts | 170/4 | €211,677 | €211,677 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,389 | €24,720 | -€19,669 | -44.3% |
| Trade debts | 44 | €19,424 | €2,990 | -€16,434 | -84.6% |
| Suppliers | 440/4 | €19,424 | €2,990 | -€16,434 | -84.6% |
| Taxes, remuneration and social security | 45 | €204 | €23 | -€180 | -88.5% |
| Taxes | 450/3 | €204 | €23 | -€180 | -88.5% |
| Other amounts payable | 47/48 | €24,762 | €21,707 | -€3,055 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,950 | €18,434 | +€483 | +2.7% |
| Other operating charges | 640/8 | €960 | €183 | -€777 | -81.0% |
| Gross operating margin | 9900 | -€17,809 | -€5,449 | +€12,360 | +69.4% |
| Operating profit (loss) | 9901 | -€36,719 | -€24,065 | +€12,654 | +34.5% |
| Financial charges | 65/66B | €410 | €219 | -€191 | -46.5% |
| Recurring financial charges | 65 | €410 | €219 | -€191 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,129 | -€24,285 | +€12,845 | +34.6% |
| Income taxes | 67/77 | €137 | - | -€137 | |
| Profit (loss) for the period | 9904 | -€37,266 | -€24,285 | +€12,981 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,266 | -€24,285 | +€12,981 | +34.8% |
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 27 October 2026 via checked.be.