CONSULT & CONSTRUCT: what changed
What changed
CONSULT & CONSTRUCT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€110,672
2024 · €41,409+€69,262
Equity
€1.1m
2024 · €973,344+€110,672
Cash
€541,789
2024 · €353,571+€188,218
Balance sheet total
€1.3m
2024 · €1.3m+€67,934
Largest movements
Assets
- Cash +€188,218
up €188,218 (+53.2%), from €353,571 to €541,789
mainly Net result for the year (+€110,672) and Receivables within one year (+€97,410)
- Receivables within one year -€97,410
down €97,410 (-35.6%), from €273,637 to €176,227
of which Trade receivables: -€119,916
- Tangible fixed assets -€22,584
down €22,584 (-12.5%), from €181,250 to €158,666
of which Furniture and vehicles: -€20,994
Equity and liabilities
- Reserves +€110,672
up €110,672 (+11.5%), from €960,844 to €1.1m
of which Distributable reserves: +€110,672
- Trade debts -€38,875
down €38,875 (-22.3%), from €174,561 to €135,687
Income statement
- Gross operating margin +€90,012
up €90,012 (+85.7%), from €105,011 to €195,023
- Taxes +€17,790
up €17,790 (+48.1%), from €36,986 to €54,776
- Depreciation -€4,501
down €4,501 (-14.5%), from €31,075 to €26,574
- Other operating charges +€2,258
up €2,258 (+204%), from €1,108 to €3,366
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
€41,409
Gross operating margin
+€90,012
Depreciation
+€4,501
Other operating charges
-€2,258
Other operating items
-€4,040
Financial income
-€888
Financial charges
-€274
Taxes
-€17,790
Result 2025
€110,672
raises the resultlowers the resultnot broken down further in the accounts
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
+€198,389
Investment
-€3,991
Financing
-€6,181
Cash 2024
€353,571
From operations (derived)
+€198,389
Net result for the year
+€110,672
Depreciation
+€26,574
Receivables within one year
+€97,410
Deferred charges and accrued income
+€290
Trade debts
-€38,875
Tax, wage and social debts
-€2,559
Other debts
+€3,541
Accrued charges and deferred income
+€1,336
Investment (derived)
-€3,991
Investment in fixed assets (net)
-€3,991
Financing
-€6,181
Debts after one year
-€11,757
Current portion of long-term debt
+€238
Short-term financial debts
+€5,338
Cash 2025
€541,789
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,277,713 | €1,345,646 | +€67,934 | +5.3% |
| Fixed assets | 21/28 | €181,495 | €158,911 | -€22,584 | -12.4% |
| Tangible fixed assets | 22/27 | €181,250 | €158,666 | -€22,584 | -12.5% |
| Land and buildings | 22 | €126,535 | €121,049 | -€5,486 | -4.3% |
| Plant, machinery and equipment | 23 | €13,434 | €17,330 | +€3,896 | +29.0% |
| Furniture and vehicles | 24 | €39,531 | €18,537 | -€20,994 | -53.1% |
| Other tangible fixed assets | 26 | €1,750 | €1,750 | = | 0.0% |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €1,096,218 | €1,186,735 | +€90,517 | +8.3% |
| Amounts receivable after more than one year | 29 | €464,542 | €464,542 | = | 0.0% |
| Other amounts receivable | 291 | €464,542 | €464,542 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €273,637 | €176,227 | -€97,410 | -35.6% |
| Trade receivables | 40 | €253,518 | €133,602 | -€119,916 | -47.3% |
| Other amounts receivable | 41 | €20,120 | €42,625 | +€22,506 | +112% |
| Cash at bank and in hand | 54/58 | €353,571 | €541,789 | +€188,218 | +53.2% |
| Deferred charges and accrued income | 490/1 | €4,468 | €4,177 | -€290 | -6.5% |
| Total equity and liabilities | 10/49 | €1,277,713 | €1,345,646 | +€67,934 | +5.3% |
| Equity | 10/15 | €973,344 | €1,084,016 | +€110,672 | +11.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €960,844 | €1,071,516 | +€110,672 | +11.5% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €960,844 | €1,071,516 | +€110,672 | +11.5% |
| Amounts payable | 17/49 | €304,369 | €261,631 | -€42,738 | -14.0% |
| Amounts payable after more than one year | 17 | €51,540 | €39,782 | -€11,757 | -22.8% |
| Financial debts | 170/4 | €51,540 | €39,782 | -€11,757 | -22.8% |
| Amounts payable within one year | 42/48 | €252,829 | €220,513 | -€32,317 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €12,489 | €12,727 | +€238 | +1.9% |
| Financial debts | 43 | €4,972 | €10,311 | +€5,338 | +107% |
| Credit institutions | 430/8 | €4,972 | €10,311 | +€5,338 | +107% |
| Trade debts | 44 | €174,561 | €135,687 | -€38,875 | -22.3% |
| Suppliers | 440/4 | €174,561 | €135,687 | -€38,875 | -22.3% |
| Taxes, remuneration and social security | 45 | €2,869 | €310 | -€2,559 | -89.2% |
| Taxes | 450/3 | €2,869 | €310 | -€2,559 | -89.2% |
| Other amounts payable | 47/48 | €57,938 | €61,478 | +€3,541 | +6.1% |
| Accrued charges and deferred income | 492/3 | - | €1,336 | +€1,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,075 | €26,574 | -€4,501 | -14.5% |
| Other operating charges | 640/8 | €1,108 | €3,366 | +€2,258 | +204% |
| Non-recurring operating charges | 66A | - | €4,040 | +€4,040 | |
| Gross operating margin | 9900 | €105,011 | €195,023 | +€90,012 | +85.7% |
| Operating profit (loss) | 9901 | €72,829 | €161,043 | +€88,214 | +121% |
| Financial income | 75/76B | €12,115 | €11,227 | -€888 | -7.3% |
| Recurring financial income | 75 | €12,115 | €11,227 | -€888 | -7.3% |
| Financial charges | 65/66B | €6,548 | €6,822 | +€274 | +4.2% |
| Recurring financial charges | 65 | €6,548 | €6,822 | +€274 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €78,395 | €165,447 | +€87,052 | +111% |
| Income taxes | 67/77 | €36,986 | €54,776 | +€17,790 | +48.1% |
| Profit (loss) for the period | 9904 | €41,409 | €110,672 | +€69,262 | +167% |
| Transfer from tax-exempt reserves | 789 | €105,250 | €0 | -€105,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €146,659 | €110,672 | -€35,988 | -24.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.