Fbuild & 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.
Fbuild & Consulting
Largest movements
- Receivables within one year -€15,969
down €15,969 (-97.1%), from €16,451 to €481
of which Trade receivables: -€15,125
- Tangible fixed assets -€3,163
down €3,163 (-34.6%), from €9,141 to €5,978
- Cash -€1,380
down €1,380 (-2.0%), from €69,604 to €68,224
mainly Tax, wage and social debts (-€17,901) and Other debts (-€2,814)
- Tax, wage and social debts -€17,901
no longer reported in 2025 (was €17,901)
- Other debts -€2,814
down €2,814 (-30.2%), from €9,308 to €6,494
- Gross operating margin -€82,380
down €82,380 (-95.5%), from €86,243 to €3,863
- Taxes -€17,901
no longer reported in 2025 (was €17,901)
- Depreciation +€2,815
up €2,815 (+807%), from €349 to €3,163
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 | €95,196 | €74,684 | -€20,513 | -21.5% |
| Fixed assets | 21/28 | €9,141 | €5,978 | -€3,163 | -34.6% |
| Tangible fixed assets | 22/27 | €9,141 | €5,978 | -€3,163 | -34.6% |
| Furniture and vehicles | 24 | €9,141 | €5,978 | -€3,163 | -34.6% |
| Current assets | 29/58 | €86,055 | €68,706 | -€17,349 | -20.2% |
| Amounts receivable within one year | 40/41 | €16,451 | €481 | -€15,969 | -97.1% |
| Trade receivables | 40 | €15,125 | - | -€15,125 | |
| Other amounts receivable | 41 | €1,326 | €481 | -€844 | -63.7% |
| Cash at bank and in hand | 54/58 | €69,604 | €68,224 | -€1,380 | -2.0% |
| Total equity and liabilities | 10/49 | €95,196 | €74,684 | -€20,513 | -21.5% |
| Equity | 10/15 | €67,703 | €67,861 | +€158 | +0.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,703 | €66,861 | +€158 | +0.2% |
| Distributable reserves | 133 | €66,703 | €66,861 | +€158 | +0.2% |
| Amounts payable | 17/49 | €27,494 | €6,823 | -€20,671 | -75.2% |
| Amounts payable within one year | 42/48 | €27,494 | €6,823 | -€20,671 | -75.2% |
| Trade debts | 44 | €284 | €329 | +€45 | +15.9% |
| Suppliers | 440/4 | €284 | €329 | +€45 | +15.9% |
| Taxes, remuneration and social security | 45 | €17,901 | - | -€17,901 | |
| Taxes | 450/3 | €17,901 | - | -€17,901 | |
| Other amounts payable | 47/48 | €9,308 | €6,494 | -€2,814 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €3,163 | +€2,815 | +807% |
| Other operating charges | 640/8 | €1,165 | €487 | -€678 | -58.2% |
| Gross operating margin | 9900 | €86,243 | €3,863 | -€82,380 | -95.5% |
| Operating profit (loss) | 9901 | €84,729 | €212 | -€84,517 | -99.7% |
| Financial charges | 65/66B | €125 | €54 | -€71 | -56.8% |
| Recurring financial charges | 65 | €125 | €54 | -€71 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €84,604 | €158 | -€84,446 | -99.8% |
| Income taxes | 67/77 | €17,901 | - | -€17,901 | |
| Profit (loss) for the period | 9904 | €66,703 | €158 | -€66,545 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,703 | €158 | -€66,545 | -99.8% |
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 23 October 2026 via checked.be.