1ft 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.
1ft Consulting
Largest movements
- Receivables within one year +€42,350
up €42,350 (+111%), from €38,237 to €80,587
of which Trade receivables: +€37,924
- Cash -€20,382
down €20,382 (-13.3%), from €152,948 to €132,567
mainly Contributions, distributions and other (-€46,816) and Receivables within one year (-€42,350)
- Tax, wage and social debts +€11,664
up €11,664 (+614%), from €1,900 to €13,564
- Other debts +€7,033
up €7,033 (+7.1%), from €98,612 to €105,645
- Trade debts +€2,535
up €2,535 (+113%), from €2,241 to €4,776
- Gross operating margin -€16,228
down €16,228 (-20.2%), from €80,520 to €64,292
- Taxes -€2,771
down €2,771 (-16.9%), from €16,364 to €13,594
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 | €214,518 | €235,751 | +€21,232 | +9.9% |
| Fixed assets | 21/28 | €23,333 | €22,597 | -€736 | -3.2% |
| Tangible fixed assets | 22/27 | €23,333 | €22,597 | -€736 | -3.2% |
| Land and buildings | 22 | €17,156 | €15,690 | -€1,466 | -8.5% |
| Plant, machinery and equipment | 23 | €5,951 | €5,290 | -€660 | -11.1% |
| Furniture and vehicles | 24 | €226 | €1,617 | +€1,391 | +616% |
| Current assets | 29/58 | €191,186 | €213,154 | +€21,968 | +11.5% |
| Amounts receivable within one year | 40/41 | €38,237 | €80,587 | +€42,350 | +111% |
| Trade receivables | 40 | €38,237 | €76,161 | +€37,924 | +99.2% |
| Other amounts receivable | 41 | €0 | €4,426 | +€4,426 | |
| Cash at bank and in hand | 54/58 | €152,948 | €132,567 | -€20,382 | -13.3% |
| Total equity and liabilities | 10/49 | €214,518 | €235,751 | +€21,232 | +9.9% |
| Equity | 10/15 | €109,966 | €109,966 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €105,966 | €105,966 | = | 0.0% |
| Distributable reserves | 133 | €105,966 | €105,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,553 | €125,785 | +€21,232 | +20.3% |
| Amounts payable within one year | 42/48 | €102,753 | €123,985 | +€21,232 | +20.7% |
| Trade debts | 44 | €2,241 | €4,776 | +€2,535 | +113% |
| Suppliers | 440/4 | €2,241 | €4,776 | +€2,535 | +113% |
| Taxes, remuneration and social security | 45 | €1,900 | €13,564 | +€11,664 | +614% |
| Taxes | 450/3 | €1,900 | €13,564 | +€11,664 | +614% |
| Other amounts payable | 47/48 | €98,612 | €105,645 | +€7,033 | +7.1% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €3,063 | +€258 | +9.2% |
| Other operating charges | 640/8 | €1,406 | €692 | -€714 | -50.8% |
| Gross operating margin | 9900 | €80,520 | €64,292 | -€16,228 | -20.2% |
| Operating profit (loss) | 9901 | €76,310 | €60,537 | -€15,773 | -20.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €32 | €127 | +€95 | +298% |
| Recurring financial charges | 65 | €32 | €127 | +€95 | +298% |
| Profit (loss) for the period before taxes | 9903 | €76,278 | €60,410 | -€15,868 | -20.8% |
| Income taxes | 67/77 | €16,364 | €13,594 | -€2,771 | -16.9% |
| Profit (loss) for the period | 9904 | €59,913 | €46,816 | -€13,097 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,913 | €46,816 | -€13,097 | -21.9% |
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 24 October 2026 via checked.be.