[Re]Build & Consult: 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.
[Re]Build & Consult
Largest movements
- Receivables within one year -€13,073
down €13,073 (-20.3%), from €64,432 to €51,359
of which Other amounts receivable: -€22,112
- Cash +€7,624
up €7,624 (+116%), from €6,578 to €14,202
mainly Net result for the year (+€41,398) and Other debts (+€20,416)
- Deferred charges and accrued income +€1,696
up €1,696 (+282%), from €602 to €2,298
- Tangible fixed assets +€1,663
up €1,663 (+17.8%), from €9,368 to €11,031
of which Furniture and vehicles: +€2,511
- Other debts +€20,416
new in 2025: €20,416
- Trade debts -€19,846
down €19,846 (-69.0%), from €28,772 to €8,926
- Accrued charges and deferred income +€6,656
new in 2025: €6,656
- Tax, wage and social debts -€4,253
down €4,253 (-24.1%), from €17,667 to €13,415
of which Taxes: -€5,853
- Reserves -€3,452
down €3,452 (-12.9%), from €26,850 to €23,398
- Gross operating margin +€36,591
up €36,591 (+133%), from €27,590 to €64,181
- Taxes +€9,790
up €9,790 (+127%), from €7,707 to €17,496
- Other operating charges -€1,536
down €1,536 (-54.0%), from €2,846 to €1,310
- Depreciation +€806
up €806 (+41.1%), from €1,963 to €2,769
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 | €80,980 | €78,890 | -€2,090 | -2.6% |
| Fixed assets | 21/28 | €9,368 | €11,031 | +€1,663 | +17.8% |
| Tangible fixed assets | 22/27 | €9,368 | €11,031 | +€1,663 | +17.8% |
| Plant, machinery and equipment | 23 | €1,901 | €1,053 | -€848 | -44.6% |
| Furniture and vehicles | 24 | €4,967 | €7,479 | +€2,511 | +50.6% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €71,612 | €67,859 | -€3,753 | -5.2% |
| Amounts receivable within one year | 40/41 | €64,432 | €51,359 | -€13,073 | -20.3% |
| Trade receivables | 40 | €42,250 | €51,289 | +€9,039 | +21.4% |
| Other amounts receivable | 41 | €22,182 | €70 | -€22,112 | -99.7% |
| Cash at bank and in hand | 54/58 | €6,578 | €14,202 | +€7,624 | +116% |
| Deferred charges and accrued income | 490/1 | €602 | €2,298 | +€1,696 | +282% |
| Total equity and liabilities | 10/49 | €80,980 | €78,890 | -€2,090 | -2.6% |
| Equity | 10/15 | €32,850 | €29,398 | -€3,452 | -10.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €26,850 | €23,398 | -€3,452 | -12.9% |
| Distributable reserves | 133 | €26,850 | €23,398 | -€3,452 | -12.9% |
| Amounts payable | 17/49 | €48,130 | €49,492 | +€1,362 | +2.8% |
| Amounts payable within one year | 42/48 | €48,130 | €42,836 | -€5,294 | -11.0% |
| Financial debts | 43 | €1,690 | - | -€1,690 | |
| Credit institutions | 430/8 | €1,690 | - | -€1,690 | |
| Trade debts | 44 | €28,772 | €8,926 | -€19,846 | -69.0% |
| Suppliers | 440/4 | €28,772 | €8,926 | -€19,846 | -69.0% |
| Advances received on contracts in progress | 46 | - | €79 | +€79 | |
| Taxes, remuneration and social security | 45 | €17,667 | €13,415 | -€4,253 | -24.1% |
| Taxes | 450/3 | €17,667 | €11,815 | -€5,853 | -33.1% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | - | €20,416 | +€20,416 | |
| Accrued charges and deferred income | 492/3 | - | €6,656 | +€6,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,963 | €2,769 | +€806 | +41.1% |
| Other operating charges | 640/8 | €2,846 | €1,310 | -€1,536 | -54.0% |
| Non-recurring operating charges | 66A | €274 | - | -€274 | |
| Gross operating margin | 9900 | €27,590 | €64,181 | +€36,591 | +133% |
| Operating profit (loss) | 9901 | €22,507 | €60,102 | +€37,595 | +167% |
| Financial income | 75/76B | €0 | €0 | +€0 | +85.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +85.7% |
| Financial charges | 65/66B | €1,145 | €1,208 | +€63 | +5.5% |
| Recurring financial charges | 65 | €1,145 | €118 | -€1,027 | -89.7% |
| Non-recurring financial charges | 66B | - | €1,090 | +€1,090 | |
| Profit (loss) for the period before taxes | 9903 | €21,362 | €58,894 | +€37,532 | +176% |
| Income taxes | 67/77 | €7,707 | €17,496 | +€9,790 | +127% |
| Profit (loss) for the period | 9904 | €13,656 | €41,398 | +€27,742 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €13,656 | €41,398 | +€27,742 | +203% |
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 16 October 2026 via checked.be.