Consult 2 Build: 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.
Consult 2 Build
Largest movements
- Financial fixed assets +€100,000
new in 2025: €100,000
- Current investments -€61,000
down €61,000 (-35.9%), from €170,000 to €109,000
- Cash -€15,057
down €15,057 (-12.1%), from €124,570 to €109,513
mainly Investment in fixed assets (net) (-€102,151) and Contributions, distributions and other (-€95,908)
- Reserves +€20,746
up €20,746 (+6.9%), from €301,820 to €322,566
- Trade debts +€4,664
up €4,664 (+1,823%), from €256 to €4,920
- Gross operating margin +€42,429
up €42,429 (+38.3%), from €110,900 to €153,329
- Taxes +€10,489
up €10,489 (+42.0%), from €25,000 to €35,489
- Financial income -€2,577
down €2,577 (-56.2%), from €4,583 to €2,007
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 | €332,502 | €357,186 | +€24,684 | +7.4% |
| Fixed assets | 21/28 | €2,842 | €102,885 | +€100,043 | +3,520% |
| Tangible fixed assets | 22/27 | €2,842 | €2,885 | +€43 | +1.5% |
| Plant, machinery and equipment | 23 | - | €1,786 | +€1,786 | |
| Furniture and vehicles | 24 | €2,842 | €1,099 | -€1,743 | -61.3% |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €329,660 | €254,301 | -€75,359 | -22.9% |
| Amounts receivable within one year | 40/41 | €29,888 | €31,879 | +€1,991 | +6.7% |
| Trade receivables | 40 | €28,283 | €27,539 | -€744 | -2.6% |
| Other amounts receivable | 41 | €1,606 | €4,340 | +€2,735 | +170% |
| Current investments | 50/53 | €170,000 | €109,000 | -€61,000 | -35.9% |
| Cash at bank and in hand | 54/58 | €124,570 | €109,513 | -€15,057 | -12.1% |
| Deferred charges and accrued income | 490/1 | €5,202 | €3,909 | -€1,293 | -24.9% |
| Total equity and liabilities | 10/49 | €332,502 | €357,186 | +€24,684 | +7.4% |
| Equity | 10/15 | €320,420 | €341,166 | +€20,746 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,820 | €322,566 | +€20,746 | +6.9% |
| Distributable reserves | 133 | €301,820 | €322,566 | +€20,746 | +6.9% |
| Amounts payable | 17/49 | €12,082 | €16,020 | +€3,938 | +32.6% |
| Amounts payable within one year | 42/48 | €12,082 | €16,020 | +€3,938 | +32.6% |
| Trade debts | 44 | €256 | €4,920 | +€4,664 | +1,823% |
| Suppliers | 440/4 | €256 | €4,920 | +€4,664 | +1,823% |
| Taxes, remuneration and social security | 45 | €10,957 | €11,099 | +€142 | +1.3% |
| Taxes | 450/3 | €10,957 | €11,099 | +€142 | +1.3% |
| Other amounts payable | 47/48 | €869 | - | -€869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,209 | €2,109 | -€101 | -4.6% |
| Other operating charges | 640/8 | €1,190 | €570 | -€621 | -52.1% |
| Gross operating margin | 9900 | €110,900 | €153,329 | +€42,429 | +38.3% |
| Operating profit (loss) | 9901 | €107,501 | €150,651 | +€43,150 | +40.1% |
| Financial income | 75/76B | €4,583 | €2,007 | -€2,577 | -56.2% |
| Recurring financial income | 75 | €4,583 | €2,007 | -€2,577 | -56.2% |
| Financial charges | 65/66B | €347 | €514 | +€167 | +48.1% |
| Recurring financial charges | 65 | €347 | €514 | +€167 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €111,737 | €152,143 | +€40,406 | +36.2% |
| Income taxes | 67/77 | €25,000 | €35,489 | +€10,489 | +42.0% |
| Profit (loss) for the period | 9904 | €86,737 | €116,654 | +€29,917 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,737 | €116,654 | +€29,917 | +34.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.