4feet-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.
4feet-consulting
Largest movements
- Cash -€39,336
down €39,336 (-39.5%), from €99,619 to €60,283
mainly Other debts (-€45,476) and Receivables within one year (-€11,632)
- Receivables within one year +€11,632
up €11,632 (+54.1%), from €21,498 to €33,130
of which Other amounts receivable: +€10,337
- Tangible fixed assets -€2,120
down €2,120 (-28.6%), from €7,417 to €5,297
- Other debts -€45,476
down €45,476 (-75.8%), from €59,989 to €14,513
- Trade debts +€15,211
up €15,211 (+1,079%), from €1,410 to €16,620
- Reserves +€3,506
up €3,506 (+5.9%), from €59,421 to €62,927
- Tax, wage and social debts -€3,065
down €3,065 (-100%), from €3,065 to €0
of which Remuneration and social security: -€2,620
- Gross operating margin -€68,034
down €68,034 (-89.6%), from €75,962 to €7,928
- Taxes -€13,985
down €13,985 (-92.6%), from €15,102 to €1,118
- Depreciation +€1,089
up €1,089 (+106%), from €1,031 to €2,120
- Other operating charges +€789
up €789 (+481%), from €164 to €953
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 | €128,884 | €99,060 | -€29,824 | -23.1% |
| Fixed assets | 21/28 | €7,417 | €5,297 | -€2,120 | -28.6% |
| Tangible fixed assets | 22/27 | €7,417 | €5,297 | -€2,120 | -28.6% |
| Furniture and vehicles | 24 | €7,417 | €5,297 | -€2,120 | -28.6% |
| Current assets | 29/58 | €121,467 | €93,763 | -€27,704 | -22.8% |
| Amounts receivable within one year | 40/41 | €21,498 | €33,130 | +€11,632 | +54.1% |
| Trade receivables | 40 | €16,450 | €17,744 | +€1,294 | +7.9% |
| Other amounts receivable | 41 | €5,048 | €15,385 | +€10,337 | +205% |
| Cash at bank and in hand | 54/58 | €99,619 | €60,283 | -€39,336 | -39.5% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €128,884 | €99,060 | -€29,824 | -23.1% |
| Equity | 10/15 | €64,421 | €67,927 | +€3,506 | +5.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,421 | €62,927 | +€3,506 | +5.9% |
| Distributable reserves | 133 | €59,421 | €62,927 | +€3,506 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €64,463 | €31,133 | -€33,330 | -51.7% |
| Amounts payable within one year | 42/48 | €64,463 | €31,133 | -€33,330 | -51.7% |
| Trade debts | 44 | €1,410 | €16,620 | +€15,211 | +1,079% |
| Suppliers | 440/4 | €1,410 | €16,620 | +€15,211 | +1,079% |
| Taxes, remuneration and social security | 45 | €3,065 | €0 | -€3,065 | -100% |
| Taxes | 450/3 | €445 | €0 | -€445 | -100% |
| Remuneration and social security | 454/9 | €2,620 | €0 | -€2,620 | -100% |
| Other amounts payable | 47/48 | €59,989 | €14,513 | -€45,476 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | €2,120 | +€1,089 | +106% |
| Other operating charges | 640/8 | €164 | €953 | +€789 | +481% |
| Gross operating margin | 9900 | €75,962 | €7,928 | -€68,034 | -89.6% |
| Operating profit (loss) | 9901 | €74,767 | €4,855 | -€69,912 | -93.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €244 | €231 | -€13 | -5.2% |
| Recurring financial charges | 65 | €244 | €231 | -€13 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €74,523 | €4,624 | -€69,899 | -93.8% |
| Income taxes | 67/77 | €15,102 | €1,118 | -€13,985 | -92.6% |
| Profit (loss) for the period | 9904 | €59,421 | €3,506 | -€55,915 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,421 | €3,506 | -€55,915 | -94.1% |
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 28 October 2026 via checked.be.