F&A 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.
F&A CONSULT
Largest movements
- Receivables within one year -€3,571
down €3,571 (-9.4%), from €38,086 to €34,515
- Equity -€3,230
down €3,230 (-8.6%), from €37,518 to €34,288
of which Contributions: -€18,600
- Taxes +€1,647
new in 2020: €1,647
- Gross operating margin -€1,229
down €1,229 (-77.0%), from -€1,596 to -€2,825
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,164 | €34,619 | -€3,545 | -9.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €38,114 | €34,569 | -€3,545 | -9.3% |
| Amounts receivable within one year | 40/41 | €38,086 | €34,515 | -€3,571 | -9.4% |
| Cash at bank and in hand | 54/58 | €28 | €54 | +€26 | +91.7% |
| Total equity and liabilities | 10/49 | €38,164 | €34,619 | -€3,545 | -9.3% |
| Equity | 10/15 | €37,518 | €34,288 | -€3,230 | -8.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €696 | €696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,222 | €14,992 | -€3,230 | -17.7% |
| Amounts payable | 17/49 | €646 | €331 | -€315 | -48.8% |
| Amounts payable within one year | 42/48 | €646 | €331 | -€315 | -48.8% |
| Gross operating margin | 9900 | -€1,596 | -€2,825 | -€1,229 | -77.0% |
| Operating profit (loss) | 9901 | -€1,596 | -€2,825 | -€1,229 | -77.0% |
| Recurring financial income | 75 | €1,409 | €1,430 | +€21 | +1.5% |
| Recurring financial charges | 65 | €73 | €187 | +€114 | +158% |
| Profit (loss) for the period before taxes | 9903 | -€260 | -€1,582 | -€1,322 | -508% |
| Income taxes | 67/77 | - | €1,647 | +€1,647 | |
| Profit (loss) for the period | 9904 | -€260 | -€3,230 | -€2,969 | -1,141% |
| Profit (loss) for the period to be appropriated | 9905 | -€260 | -€3,230 | -€2,969 | -1,141% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.