BUILDING + 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.
BUILDING + CONSULTING
Largest movements
- Receivables within one year -€32,668
down €32,668 (-96.4%), from €33,872 to €1,204
of which Other amounts receivable: -€16,941
- Cash -€11,875
down €11,875 (-15.7%), from €75,706 to €63,830
mainly Contributions, distributions and other (-€176,889) and Current portion of long-term debt (-€8,496)
- Reserves -€105,500
down €105,500 (-98.6%), from €106,993 to €1,493
of which Distributable reserves: -€105,500
- Other debts +€63,313
up €63,313 (+46.2%), from €137,090 to €200,403
- Current portion of long-term debt -€8,496
no longer reported in 2025 (was €8,496)
- Short-term financial debts +€6,724
new in 2025: €6,724
- Gross operating margin -€28,523
down €28,523 (-22.5%), from €127,022 to €98,500
- Taxes -€6,468
down €6,468 (-23.9%), from €27,093 to €20,625
- Financial income -€2,868
down €2,868 (-53.2%), from €5,386 to €2,518
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 | €289,568 | €244,601 | -€44,967 | -15.5% |
| Fixed assets | 21/28 | €6,362 | €4,928 | -€1,433 | -22.5% |
| Tangible fixed assets | 22/27 | €6,362 | €4,928 | -€1,433 | -22.5% |
| Plant, machinery and equipment | 23 | €2,929 | €2,551 | -€378 | -12.9% |
| Furniture and vehicles | 24 | €3,433 | €2,378 | -€1,055 | -30.7% |
| Current assets | 29/58 | €283,207 | €239,673 | -€43,534 | -15.4% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,872 | €1,204 | -€32,668 | -96.4% |
| Trade receivables | 40 | €16,931 | €1,204 | -€15,727 | -92.9% |
| Other amounts receivable | 41 | €16,941 | - | -€16,941 | |
| Cash at bank and in hand | 54/58 | €75,706 | €63,830 | -€11,875 | -15.7% |
| Deferred charges and accrued income | 490/1 | €3,629 | €4,638 | +€1,010 | +27.8% |
| Total equity and liabilities | 10/49 | €289,568 | €244,601 | -€44,967 | -15.5% |
| Equity | 10/15 | €126,993 | €21,493 | -€105,500 | -83.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,993 | €1,493 | -€105,500 | -98.6% |
| Tax-exempt reserves | 132 | €1,493 | €1,493 | = | 0.0% |
| Distributable reserves | 133 | €105,500 | - | -€105,500 | |
| Amounts payable | 17/49 | €162,576 | €223,108 | +€60,533 | +37.2% |
| Amounts payable within one year | 42/48 | €162,576 | €223,108 | +€60,533 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €8,496 | - | -€8,496 | |
| Financial debts | 43 | - | €6,724 | +€6,724 | |
| Credit institutions | 430/8 | - | €6,724 | +€6,724 | |
| Trade debts | 44 | €2,720 | €3,312 | +€592 | +21.8% |
| Suppliers | 440/4 | €2,720 | €3,312 | +€592 | +21.8% |
| Taxes, remuneration and social security | 45 | €14,270 | €12,669 | -€1,601 | -11.2% |
| Taxes | 450/3 | €14,270 | €12,669 | -€1,601 | -11.2% |
| Other amounts payable | 47/48 | €137,090 | €200,403 | +€63,313 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,419 | €2,829 | +€410 | +17.0% |
| Other operating charges | 640/8 | €2,067 | €925 | -€1,142 | -55.3% |
| Gross operating margin | 9900 | €127,022 | €98,500 | -€28,523 | -22.5% |
| Operating profit (loss) | 9901 | €122,537 | €94,746 | -€27,791 | -22.7% |
| Financial income | 75/76B | €5,386 | €2,518 | -€2,868 | -53.2% |
| Recurring financial income | 75 | €5,386 | €2,518 | -€2,868 | -53.2% |
| Financial charges | 65/66B | €5,012 | €5,250 | +€238 | +4.8% |
| Recurring financial charges | 65 | €5,012 | €5,250 | +€238 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €122,911 | €92,014 | -€30,897 | -25.1% |
| Income taxes | 67/77 | €27,093 | €20,625 | -€6,468 | -23.9% |
| Profit (loss) for the period | 9904 | €95,818 | €71,389 | -€24,429 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,818 | €71,389 | -€24,429 | -25.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.