F.A. 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.
F.A. Consulting
Largest movements
- Receivables within one year +€197,385
up €197,385 (+1,089%), from €18,117 to €215,503
of which Other amounts receivable: +€209,364
- Cash -€116,126
down €116,126 (-64.0%), from €181,499 to €65,373
mainly Receivables within one year (-€197,385) and Smaller working-capital items (-€219)
- Reserves +€77,549
up €77,549 (+41.8%), from €185,415 to €262,964
- Gross operating margin -€11,950
down €11,950 (-10.4%), from €114,604 to €102,654
- Taxes -€10,079
down €10,079 (-31.3%), from €32,202 to €22,124
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 | €202,570 | €282,585 | +€80,015 | +39.5% |
| Fixed assets | 21/28 | €2,251 | €926 | -€1,325 | -58.9% |
| Tangible fixed assets | 22/27 | €2,251 | €926 | -€1,325 | -58.9% |
| Furniture and vehicles | 24 | €2,251 | €926 | -€1,325 | -58.9% |
| Current assets | 29/58 | €200,318 | €281,659 | +€81,340 | +40.6% |
| Amounts receivable within one year | 40/41 | €18,117 | €215,503 | +€197,385 | +1,089% |
| Trade receivables | 40 | €11,979 | - | -€11,979 | |
| Other amounts receivable | 41 | €6,138 | €215,503 | +€209,364 | +3,411% |
| Cash at bank and in hand | 54/58 | €181,499 | €65,373 | -€116,126 | -64.0% |
| Deferred charges and accrued income | 490/1 | €702 | €783 | +€81 | +11.5% |
| Total equity and liabilities | 10/49 | €202,570 | €282,585 | +€80,015 | +39.5% |
| Equity | 10/15 | €190,415 | €267,964 | +€77,549 | +40.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €185,415 | €262,964 | +€77,549 | +41.8% |
| Distributable reserves | 133 | €185,415 | €262,964 | +€77,549 | +41.8% |
| Amounts payable | 17/49 | €12,155 | €14,621 | +€2,466 | +20.3% |
| Amounts payable within one year | 42/48 | €12,155 | €14,621 | +€2,466 | +20.3% |
| Trade debts | 44 | €548 | €410 | -€139 | -25.3% |
| Suppliers | 440/4 | €548 | €410 | -€139 | -25.3% |
| Taxes, remuneration and social security | 45 | €11,607 | €13,629 | +€2,022 | +17.4% |
| Taxes | 450/3 | €11,607 | €13,629 | +€2,022 | +17.4% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Non-recurring operating income | 76A | - | €1,141 | +€1,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €1,325 | +€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €114,604 | €102,654 | -€11,950 | -10.4% |
| Operating profit (loss) | 9901 | €113,161 | €100,809 | -€12,352 | -10.9% |
| Financial income | 75/76B | €2,239 | €1,134 | -€1,105 | -49.4% |
| Recurring financial income | 75 | €2,239 | €1,134 | -€1,105 | -49.4% |
| Financial charges | 65/66B | €1,749 | €2,270 | +€521 | +29.8% |
| Recurring financial charges | 65 | €1,749 | €2,270 | +€521 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €113,651 | €99,673 | -€13,979 | -12.3% |
| Income taxes | 67/77 | €32,202 | €22,124 | -€10,079 | -31.3% |
| Profit (loss) for the period | 9904 | €81,449 | €77,549 | -€3,900 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,449 | €77,549 | -€3,900 | -4.8% |
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 13 October 2026 via checked.be.