Building Retail Consulting: what changed
Building Retail Consulting
Largest movements
- Cash +€10,827
up €10,827 (+11.7%), from €92,720 to €103,547
mainly Current investments (+€10,000) and Receivables within one year (+€9,485)
- Current investments -€10,000
down €10,000 (-100%), from €10,000 to €0
- Receivables within one year -€9,485
down €9,485 (-68.2%), from €13,914 to €4,430
of which Other amounts receivable: -€8,878
- Tangible fixed assets -€2,844
down €2,844 (-2.5%), from €115,384 to €112,540
of which Furniture and vehicles: -€2,086
- Profit (loss) carried forward -€13,299
down €13,299 (-34.6%), from -€38,387 to -€51,686
- Trade debts +€2,327
up €2,327 (+177%), from €1,313 to €3,641
- Gross operating margin -€14,095
down €14,095, from €12,458 to -€1,637
- Depreciation -€6,078
down €6,078 (-40.4%), from €15,039 to €8,961
- Financial income +€470
up €470 (+167%), from €281 to €752
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,550 | €221,086 | -€11,464 | -4.9% |
| Fixed assets | 21/28 | €115,384 | €112,540 | -€2,844 | -2.5% |
| Tangible fixed assets | 22/27 | €115,384 | €112,540 | -€2,844 | -2.5% |
| Land and buildings | 22 | €110,402 | €110,356 | -€46 | 0.0% |
| Plant, machinery and equipment | 23 | €2,748 | €2,036 | -€712 | -25.9% |
| Furniture and vehicles | 24 | €2,234 | €148 | -€2,086 | -93.4% |
| Current assets | 29/58 | €117,166 | €108,546 | -€8,620 | -7.4% |
| Amounts receivable within one year | 40/41 | €13,914 | €4,430 | -€9,485 | -68.2% |
| Trade receivables | 40 | €4,739 | €4,132 | -€607 | -12.8% |
| Other amounts receivable | 41 | €9,176 | €298 | -€8,878 | -96.8% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €92,720 | €103,547 | +€10,827 | +11.7% |
| Deferred charges and accrued income | 490/1 | €531 | €569 | +€38 | +7.1% |
| Total equity and liabilities | 10/49 | €232,550 | €221,086 | -€11,464 | -4.9% |
| Equity | 10/15 | €227,781 | €214,482 | -€13,299 | -5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €246,168 | €246,168 | = | 0.0% |
| Distributable reserves | 133 | €246,168 | €246,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,387 | -€51,686 | -€13,299 | -34.6% |
| Amounts payable | 17/49 | €4,769 | €6,604 | +€1,834 | +38.5% |
| Amounts payable within one year | 42/48 | €4,769 | €6,604 | +€1,834 | +38.5% |
| Trade debts | 44 | €1,313 | €3,641 | +€2,327 | +177% |
| Suppliers | 440/4 | €1,313 | €3,641 | +€2,327 | +177% |
| Taxes, remuneration and social security | 45 | €268 | €16 | -€253 | -94.2% |
| Taxes | 450/3 | €268 | €16 | -€253 | -94.2% |
| Other amounts payable | 47/48 | €3,188 | €2,947 | -€240 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,039 | €8,961 | -€6,078 | -40.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,069 | €3,139 | +€70 | +2.3% |
| Gross operating margin | 9900 | €12,458 | -€1,637 | -€14,095 | |
| Operating profit (loss) | 9901 | -€5,650 | -€13,737 | -€8,087 | -143% |
| Financial income | 75/76B | €281 | €752 | +€470 | +167% |
| Recurring financial income | 75 | €281 | €752 | +€470 | +167% |
| Financial charges | 65/66B | €73 | €72 | -€1 | -1.4% |
| Recurring financial charges | 65 | €73 | €72 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,442 | -€13,058 | -€7,616 | -140% |
| Income taxes | 67/77 | €268 | €241 | -€27 | -10.2% |
| Profit (loss) for the period | 9904 | -€5,710 | -€13,299 | -€7,589 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,710 | -€13,299 | -€7,589 | -133% |
Next steps
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.