BUILDING CONSULTANCY: 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.
BUILDING CONSULTANCY
Largest movements
- Tangible fixed assets +€23,585
up €23,585 (+177.7%), from €13,275 to €36,860
- Receivables within one year -€12,304
down €12,304 (-51.4%), from €23,936 to €11,632
of which Trade receivables: -€12,346
- Cash +€8,217
up €8,217 (+50.4%), from €16,298 to €24,514
mainly Receivables within one year (+€12,304) and Other debts (+€8,892)
- Other debts +€8,892
up €8,892 (+288.1%), from €3,086 to €11,978
- Reserves +€7,936
up €7,936 (+20.8%), from €38,127 to €46,062
- Tax, wage and social debts +€1,849
up €1,849 (+60.6%), from €3,051 to €4,901
- Trade debts +€1,134
up €1,134 (+31.2%), from €3,631 to €4,766
- Gross operating margin +€10,128
up €10,128 (+83.4%), from €12,150 to €22,278
- Depreciation +€5,773
up €5,773 (+218.5%), from €2,642 to €8,415
- Taxes +€1,900
up €1,900 (+64.4%), from €2,950 to €4,850
- Financial charges -€957
down €957 (-74.1%), from €1,292 to €335
- Other operating charges -€493
down €493 (-39.9%), from €1,236 to €743
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.
Cash bridge derived
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 | €54,104 | €73,915 | +€19,811 | +36.6% |
| Fixed assets | 21/28 | €13,275 | €36,860 | +€23,585 | +177.7% |
| Tangible fixed assets | 22/27 | €13,275 | €36,860 | +€23,585 | +177.7% |
| Plant, machinery and equipment | 23 | €13,275 | €36,860 | +€23,585 | +177.7% |
| Current assets | 29/58 | €40,829 | €37,055 | -€3,774 | -9.2% |
| Amounts receivable within one year | 40/41 | €23,936 | €11,632 | -€12,304 | -51.4% |
| Trade receivables | 40 | €22,647 | €10,301 | -€12,346 | -54.5% |
| Other amounts receivable | 41 | €1,289 | €1,331 | +€42 | +3.3% |
| Cash at bank and in hand | 54/58 | €16,298 | €24,514 | +€8,217 | +50.4% |
| Deferred charges and accrued income | 490/1 | €595 | €909 | +€314 | +52.7% |
| Total equity and liabilities | 10/49 | €54,104 | €73,915 | +€19,811 | +36.6% |
| Equity | 10/15 | €44,335 | €52,270 | +€7,936 | +17.9% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €38,127 | €46,062 | +€7,936 | +20.8% |
| Distributable reserves | 133 | €38,127 | €46,062 | +€7,936 | +20.8% |
| Amounts payable | 17/49 | €9,769 | €21,645 | +€11,876 | +121.6% |
| Amounts payable within one year | 42/48 | €9,769 | €21,645 | +€11,876 | +121.6% |
| Trade debts | 44 | €3,631 | €4,766 | +€1,134 | +31.2% |
| Suppliers | 440/4 | €3,631 | €4,766 | +€1,134 | +31.2% |
| Taxes, remuneration and social security | 45 | €3,051 | €4,901 | +€1,849 | +60.6% |
| Taxes | 450/3 | €3,051 | €4,901 | +€1,849 | +60.6% |
| Other amounts payable | 47/48 | €3,086 | €11,978 | +€8,892 | +288.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,642 | €8,415 | +€5,773 | +218.5% |
| Other operating charges | 640/8 | €1,236 | €743 | -€493 | -39.9% |
| Gross operating margin | 9900 | €12,150 | €22,278 | +€10,128 | +83.4% |
| Operating profit (loss) | 9901 | €8,272 | €13,120 | +€4,848 | +58.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,292 | €335 | -€957 | -74.1% |
| Recurring financial charges | 65 | €1,292 | €335 | -€957 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €6,981 | €12,786 | +€5,805 | +83.2% |
| Income taxes | 67/77 | €2,950 | €4,850 | +€1,900 | +64.4% |
| Profit (loss) for the period | 9904 | €4,030 | €7,936 | +€3,905 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,030 | €7,936 | +€3,905 | +96.9% |
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 10 October 2026 via checked.be.