OBJECT DESIGN & CONSULT, BUILDING & CONSTRUCTION: 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.
OBJECT DESIGN & CONSULT, BUILDING & CONSTRUCTION
Largest movements
- Cash +€124,078
up €124,078 (+201%), from €61,879 to €185,957
mainly Current investments (+€87,232) and Net result for the year (+€36,009)
- Current investments -€87,232
down €87,232 (-57.9%), from €150,685 to €63,453
- Reserves +€53,276
up €53,276 (+30.5%), from €174,469 to €227,745
of which Distributable reserves: +€53,276
- Profit (loss) carried forward -€17,267
no longer reported in 2025 (was €17,267)
- Trade debts -€10,172
down €10,172 (-96.6%), from €10,529 to €357
- Tax, wage and social debts +€9,336
up €9,336 (+147%), from €6,347 to €15,683
- Gross operating margin +€23,816
up €23,816 (+109%), from €21,761 to €45,578
- Taxes +€10,472
up €10,472 (+913%), from €1,146 to €11,619
- Financial income +€7,509
up €7,509 (+1,047%), from €717 to €8,227
- Write-downs -€7,258
no longer reported in 2025 (was €7,258)
- Depreciation +€3,870
up €3,870 (+157%), from €2,464 to €6,334
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 | €246,966 | €282,139 | +€35,174 | +14.2% |
| Fixed assets | 21/28 | €611 | €494 | -€117 | -19.1% |
| Intangible fixed assets | 21 | €611 | - | -€611 | |
| Tangible fixed assets | 22/27 | - | €494 | +€494 | |
| Furniture and vehicles | 24 | - | €494 | +€494 | |
| Current assets | 29/58 | €246,355 | €281,646 | +€35,291 | +14.3% |
| Amounts receivable within one year | 40/41 | €33,503 | €31,939 | -€1,564 | -4.7% |
| Trade receivables | 40 | €27,505 | €25,421 | -€2,084 | -7.6% |
| Other amounts receivable | 41 | €5,999 | €6,518 | +€520 | +8.7% |
| Current investments | 50/53 | €150,685 | €63,453 | -€87,232 | -57.9% |
| Cash at bank and in hand | 54/58 | €61,879 | €185,957 | +€124,078 | +201% |
| Deferred charges and accrued income | 490/1 | €288 | €297 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €246,966 | €282,139 | +€35,174 | +14.2% |
| Equity | 10/15 | €224,636 | €260,645 | +€36,009 | +16.0% |
| Contributions | 10/11 | €32,900 | €32,900 | = | 0.0% |
| Reserves | 13 | €174,469 | €227,745 | +€53,276 | +30.5% |
| Tax-exempt reserves | 132 | €47,385 | €47,385 | = | 0.0% |
| Distributable reserves | 133 | €127,084 | €180,360 | +€53,276 | +41.9% |
| Profit (loss) carried forward | 14 | €17,267 | - | -€17,267 | |
| Provisions and deferred taxes | 16 | €5,454 | €5,454 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,454 | €5,454 | = | 0.0% |
| Pensions and similar obligations | 160 | €5,454 | €5,454 | = | 0.0% |
| Amounts payable | 17/49 | €16,876 | €16,040 | -€835 | -5.0% |
| Amounts payable within one year | 42/48 | €16,876 | €16,040 | -€835 | -5.0% |
| Trade debts | 44 | €10,529 | €357 | -€10,172 | -96.6% |
| Suppliers | 440/4 | €10,529 | €357 | -€10,172 | -96.6% |
| Taxes, remuneration and social security | 45 | €6,347 | €15,683 | +€9,336 | +147% |
| Taxes | 450/3 | €6,347 | €15,683 | +€9,336 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,464 | €6,334 | +€3,870 | +157% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,258 | - | -€7,258 | |
| Other operating charges | 640/8 | €511 | €451 | -€60 | -11.7% |
| Gross operating margin | 9900 | €21,761 | €45,578 | +€23,816 | +109% |
| Operating profit (loss) | 9901 | €11,529 | €38,793 | +€27,264 | +236% |
| Financial income | 75/76B | €717 | €8,227 | +€7,509 | +1,047% |
| Recurring financial income | 75 | €717 | €8,227 | +€7,509 | +1,047% |
| Financial charges | 65/66B | €978 | -€609 | -€1,586 | |
| Recurring financial charges | 65 | €978 | -€609 | -€1,586 | |
| Profit (loss) for the period before taxes | 9903 | €11,269 | €47,628 | +€36,359 | +323% |
| Income taxes | 67/77 | €1,146 | €11,619 | +€10,472 | +913% |
| Profit (loss) for the period | 9904 | €10,122 | €36,009 | +€25,887 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €10,122 | €36,009 | +€25,887 | +256% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.