5F 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.
5F CONSULTING
Largest movements
- Tangible fixed assets -€6,827
down €6,827 (-22.3%), from €30,576 to €23,749
of which Furniture and vehicles: -€5,215
- Receivables within one year +€4,320
up €4,320 (+45.5%), from €9,501 to €13,821
of which Trade receivables: +€6,227
- Cash -€2,601
down €2,601 (-79.2%), from €3,282 to €682
mainly Contributions, distributions and other (-€20,213) and Receivables within one year (-€4,320)
- Reserves -€18,516
down €18,516 (-97.8%), from €18,939 to €423
of which Distributable reserves: -€18,516
- Other debts +€13,064
up €13,064 (+87.1%), from €15,000 to €28,064
- Trade debts -€1,253
down €1,253 (-15.5%), from €8,067 to €6,815
- Tax, wage and social debts +€827
up €827 (+25.8%), from €3,210 to €4,037
- Taxes +€1,062
up €1,062 (+49.7%), from €2,135 to €3,197
- Gross operating margin +€261
up €261 (+1.7%), from €15,339 to €15,600
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 | €64,925 | €59,365 | -€5,559 | -8.6% |
| Fixed assets | 21/28 | €30,576 | €23,749 | -€6,827 | -22.3% |
| Tangible fixed assets | 22/27 | €30,576 | €23,749 | -€6,827 | -22.3% |
| Plant, machinery and equipment | 23 | - | €1,538 | +€1,538 | |
| Furniture and vehicles | 24 | €17,808 | €12,593 | -€5,215 | -29.3% |
| Other tangible fixed assets | 26 | €12,768 | €9,617 | -€3,151 | -24.7% |
| Current assets | 29/58 | €34,349 | €35,617 | +€1,268 | +3.7% |
| Amounts receivable after more than one year | 29 | €17,882 | €17,882 | = | 0.0% |
| Trade receivables | 290 | €17,882 | €17,882 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,501 | €13,821 | +€4,320 | +45.5% |
| Trade receivables | 40 | €2,791 | €9,019 | +€6,227 | +223.1% |
| Other amounts receivable | 41 | €6,710 | €4,803 | -€1,907 | -28.4% |
| Cash at bank and in hand | 54/58 | €3,282 | €682 | -€2,601 | -79.2% |
| Deferred charges and accrued income | 490/1 | €3,683 | €3,232 | -€452 | -12.3% |
| Total equity and liabilities | 10/49 | €64,925 | €59,365 | -€5,559 | -8.6% |
| Equity | 10/15 | €37,539 | €19,023 | -€18,516 | -49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,939 | €423 | -€18,516 | -97.8% |
| Tax-exempt reserves | 132 | €423 | €423 | = | 0.0% |
| Distributable reserves | 133 | €18,516 | - | -€18,516 | |
| Amounts payable | 17/49 | €27,386 | €40,343 | +€12,957 | +47.3% |
| Amounts payable within one year | 42/48 | €27,325 | €40,276 | +€12,951 | +47.4% |
| Financial debts | 43 | €1,048 | €1,360 | +€312 | +29.8% |
| Credit institutions | 430/8 | €1,048 | €1,360 | +€312 | +29.8% |
| Trade debts | 44 | €8,067 | €6,815 | -€1,253 | -15.5% |
| Suppliers | 440/4 | €8,067 | €6,815 | -€1,253 | -15.5% |
| Taxes, remuneration and social security | 45 | €3,210 | €4,037 | +€827 | +25.8% |
| Taxes | 450/3 | €3,210 | €4,037 | +€827 | +25.8% |
| Other amounts payable | 47/48 | €15,000 | €28,064 | +€13,064 | +87.1% |
| Accrued charges and deferred income | 492/3 | €61 | €67 | +€6 | +10.2% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,997 | €8,946 | -€51 | -0.6% |
| Other operating charges | 640/8 | €1,573 | €1,571 | -€3 | -0.2% |
| Gross operating margin | 9900 | €15,339 | €15,600 | +€261 | +1.7% |
| Operating profit (loss) | 9901 | €4,768 | €5,083 | +€315 | +6.6% |
| Financial income | 75/76B | €124 | €22 | -€103 | -82.6% |
| Recurring financial income | 75 | €124 | €22 | -€103 | -82.6% |
| Financial charges | 65/66B | €171 | €210 | +€39 | +22.9% |
| Recurring financial charges | 65 | €171 | €210 | +€39 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,722 | €4,895 | +€173 | +3.7% |
| Income taxes | 67/77 | €2,135 | €3,197 | +€1,062 | +49.7% |
| Profit (loss) for the period | 9904 | €2,587 | €1,697 | -€889 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,587 | €1,697 | -€889 | -34.4% |
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 6 October 2026 via checked.be.