2F CONSULTING: what changed
Two fiscal 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.
2F CONSULTING
Largest movements
- Deferred charges and accrued income +€17,531
up €17,531 (+2064.4%), from €849 to €18,381
- Tangible fixed assets -€15,397
down €15,397 (-30.2%), from €50,954 to €35,556
- Receivables within one year +€13,068
up €13,068 (+14.1%), from €92,835 to €105,903
of which Other amounts receivable: +€33,642
- Cash -€3,319
down €3,319 (-4.9%), from €68,004 to €64,685
mainly Deferred charges and accrued income (-€17,531) and Receivables within one year (-€13,068)
- Reserves +€24,627
up €24,627 (+16.3%), from €150,707 to €175,334
- Debts after one year -€12,870
down €12,870 (-38.8%), from €33,134 to €20,264
- Gross operating margin -€5,122
down €5,122 (-9.7%), from €52,784 to €47,662
- Financial income +€2,131
up €2,131 (+74.9%), from €2,844 to €4,975
- Taxes -€907
down €907 (-8.0%), from €11,301 to €10,395
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.
Cash bridge derived
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 | €212,642 | €224,525 | +€11,884 | +5.6% |
| Fixed assets | 21/28 | €50,954 | €35,556 | -€15,397 | -30.2% |
| Tangible fixed assets | 22/27 | €50,954 | €35,556 | -€15,397 | -30.2% |
| Furniture and vehicles | 24 | €50,954 | €35,556 | -€15,397 | -30.2% |
| Current assets | 29/58 | €161,688 | €188,969 | +€27,281 | +16.9% |
| Amounts receivable within one year | 40/41 | €92,835 | €105,903 | +€13,068 | +14.1% |
| Trade receivables | 40 | €40,571 | €19,997 | -€20,574 | -50.7% |
| Other amounts receivable | 41 | €52,264 | €85,906 | +€33,642 | +64.4% |
| Cash at bank and in hand | 54/58 | €68,004 | €64,685 | -€3,319 | -4.9% |
| Deferred charges and accrued income | 490/1 | €849 | €18,381 | +€17,531 | +2064.4% |
| Total equity and liabilities | 10/49 | €212,642 | €224,525 | +€11,884 | +5.6% |
| Equity | 10/15 | €161,122 | €185,749 | +€24,627 | +15.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €150,707 | €175,334 | +€24,627 | +16.3% |
| Distributable reserves | 133 | €150,707 | €175,334 | +€24,627 | +16.3% |
| Profit (loss) carried forward | 14 | €2,355 | €2,355 | = | 0.0% |
| Amounts payable | 17/49 | €51,520 | €38,776 | -€12,743 | -24.7% |
| Amounts payable after more than one year | 17 | €33,134 | €20,264 | -€12,870 | -38.8% |
| Financial debts | 170/4 | €33,134 | €20,264 | -€12,870 | -38.8% |
| Amounts payable within one year | 42/48 | €18,386 | €18,512 | +€127 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €12,381 | €12,870 | +€489 | +3.9% |
| Trade debts | 44 | €257 | €245 | -€12 | -4.7% |
| Suppliers | 440/4 | €257 | €245 | -€12 | -4.7% |
| Taxes, remuneration and social security | 45 | €4,880 | €5,398 | +€517 | +10.6% |
| Taxes | 450/3 | €4,880 | €5,398 | +€517 | +10.6% |
| Other amounts payable | 47/48 | €868 | - | -€868 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,756 | €15,397 | -€358 | -2.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €52,784 | €47,662 | -€5,122 | -9.7% |
| Operating profit (loss) | 9901 | €36,641 | €31,865 | -€4,776 | -13.0% |
| Financial income | 75/76B | €2,844 | €4,975 | +€2,131 | +74.9% |
| Recurring financial income | 75 | €2,844 | €4,975 | +€2,131 | +74.9% |
| Financial charges | 65/66B | €2,209 | €1,819 | -€390 | -17.7% |
| Recurring financial charges | 65 | €2,209 | €1,819 | -€390 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €37,276 | €35,021 | -€2,254 | -6.0% |
| Income taxes | 67/77 | €11,301 | €10,395 | -€907 | -8.0% |
| Profit (loss) for the period | 9904 | €25,974 | €24,627 | -€1,347 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,974 | €24,627 | -€1,347 | -5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.