BUILDING FACTORY: what changed
What changed
BUILDING FACTORY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€556,490
2024 · €562,693-€6,203
Equity
€1.5m
2024 · €2.5m-€943,510
Cash
€243,294
2024 · €12,234+€231,060
Balance sheet total
€3.1m
2024 · €2.9m+€177,861
Largest movements
Assets
- Cash +€231,060
up €231,060 (+1,889%), from €12,234 to €243,294
mainly Other debts (+€1.1m) and Net result for the year (+€556,490)
- Receivables within one year -€45,681
down €45,681 (-49.9%), from €91,484 to €45,803
of which Trade receivables: -€41,723
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+311%), from €365,175 to €1.5m
- Reserves -€940,000
down €940,000 (-38.7%), from €2.4m to €1.5m
- Trade debts -€39,569
down €39,569 (-53.6%), from €73,776 to €34,207
Income statement
- Goods and materials +€39,865
up €39,865 (+3.9%), from €1.0m to €1.1m
- Turnover +€33,351
up €33,351 (+2.2%), from €1.5m to €1.5m
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
€562,693
Turnover
+€33,351
Other operating income
+€390
Goods and materials
-€39,865
Services and other goods
-€10,305
Staff costs
+€8,409
Other operating charges
+€2,171
Financial income
-€371
Financial charges
+€1,232
Taxes
-€1,215
Result 2025
€556,490
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
+€1.7m
Investment
€0
Financing
-€1.5m
Cash 2024
€12,234
From operations (derived)
+€1.7m
Net result for the year
+€556,490
Receivables within one year
+€45,681
Deferred charges and accrued income
+€7,517
Trade debts
-€39,569
Tax, wage and social debts
+€14,632
Other debts
+€1.1m
Accrued charges and deferred income
+€10,886
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€243,294
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,942,168 | €3,120,030 | +€177,861 | +6.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,825,625 | €2,825,625 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,825,625 | €2,825,625 | = | 0.0% |
| Affiliated companies | 280/1 | €2,825,625 | €2,825,625 | = | 0.0% |
| Participating interests | 280 | €2,825,625 | €2,825,625 | = | 0.0% |
| Current assets | 29/58 | €116,543 | €294,405 | +€177,861 | +153% |
| Amounts receivable within one year | 40/41 | €91,484 | €45,803 | -€45,681 | -49.9% |
| Trade receivables | 40 | €85,325 | €43,602 | -€41,723 | -48.9% |
| Other amounts receivable | 41 | €6,159 | €2,200 | -€3,959 | -64.3% |
| Cash at bank and in hand | 54/58 | €12,234 | €243,294 | +€231,060 | +1,889% |
| Deferred charges and accrued income | 490/1 | €12,825 | €5,308 | -€7,517 | -58.6% |
| Total equity and liabilities | 10/49 | €2,942,168 | €3,120,030 | +€177,861 | +6.0% |
| Equity | 10/15 | €2,461,741 | €1,518,231 | -€943,510 | -38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,430,000 | €1,490,000 | -€940,000 | -38.7% |
| Distributable reserves | 133 | €2,430,000 | €1,490,000 | -€940,000 | -38.7% |
| Profit (loss) carried forward | 14 | €13,141 | €9,631 | -€3,510 | -26.7% |
| Amounts payable | 17/49 | €480,427 | €1,601,799 | +€1.1m | +233% |
| Amounts payable within one year | 42/48 | €479,137 | €1,589,623 | +€1.1m | +232% |
| Trade debts | 44 | €73,776 | €34,207 | -€39,569 | -53.6% |
| Suppliers | 440/4 | €73,776 | €34,207 | -€39,569 | -53.6% |
| Taxes, remuneration and social security | 45 | €40,186 | €54,818 | +€14,632 | +36.4% |
| Taxes | 450/3 | €21,162 | €35,103 | +€13,941 | +65.9% |
| Remuneration and social security | 454/9 | €19,024 | €19,714 | +€691 | +3.6% |
| Other amounts payable | 47/48 | €365,175 | €1,500,598 | +€1.1m | +311% |
| Accrued charges and deferred income | 492/3 | €1,290 | €12,176 | +€10,886 | +844% |
| Operating income | 70/76A | €1,515,805 | €1,549,546 | +€33,741 | +2.2% |
| Turnover | 70 | €1,510,551 | €1,543,903 | +€33,351 | +2.2% |
| Other operating income | 74 | €5,254 | €5,643 | +€390 | +7.4% |
| Operating charges | 60/66A | €1,426,555 | €1,466,144 | +€39,589 | +2.8% |
| Goods for resale, raw materials and consumables | 60 | €1,017,320 | €1,057,184 | +€39,865 | +3.9% |
| Purchases | 600/8 | €1,017,320 | €1,057,184 | +€39,865 | +3.9% |
| Services and other goods | 61 | €224,135 | €234,440 | +€10,305 | +4.6% |
| Remuneration, social security and pensions | 62 | €182,716 | €174,307 | -€8,409 | -4.6% |
| Other operating charges | 640/8 | €2,384 | €213 | -€2,171 | -91.1% |
| Operating profit (loss) | 9901 | €89,250 | €83,402 | -€5,848 | -6.6% |
| Financial income | 75/76B | €500,371 | €500,000 | -€371 | -0.1% |
| Recurring financial income | 75 | €500,371 | €500,000 | -€371 | -0.1% |
| Income from financial fixed assets | 750 | €500,000 | €500,000 | = | 0.0% |
| Other financial income | 752/9 | €371 | €0 | -€371 | -99.9% |
| Financial charges | 65/66B | €1,926 | €694 | -€1,232 | -64.0% |
| Recurring financial charges | 65 | €1,926 | €694 | -€1,232 | -64.0% |
| Debt charges | 650 | €1,906 | €694 | -€1,213 | -63.6% |
| Other financial charges | 652/9 | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | €587,696 | €582,708 | -€4,987 | -0.8% |
| Income taxes | 67/77 | €25,003 | €26,218 | +€1,215 | +4.9% |
| Taxes | 670/3 | €25,003 | €26,218 | +€1,215 | +4.9% |
| Profit (loss) for the period | 9904 | €562,693 | €556,490 | -€6,203 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €562,693 | €556,490 | -€6,203 | -1.1% |
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 5 November 2026 via checked.be.