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
- Financial fixed assets -€250,000
down €250,000 (-100%), from €250,000 to €0
- Receivables within one year +€104,742
up €104,742 (+671%), from €15,602 to €120,343
of which Trade receivables: +€80,671
- Cash +€66,934
up €66,934 (+483%), from €13,861 to €80,795
mainly Investment in fixed assets (net) (+€246,350) and Depreciation (+€36,420)
- Tangible fixed assets -€32,770
down €32,770 (-9.1%), from €358,253 to €325,482
of which Furniture and vehicles: -€20,672
- Other debts -€76,645
down €76,645 (-100%), from €76,645 to €0
- Reserves -€34,795
down €34,795 (-5.0%), from €698,867 to €664,072
- Tax, wage and social debts +€22,625
up €22,625 (+107%), from €21,244 to €43,869
- Trade debts -€17,697
down €17,697 (-71.8%), from €24,652 to €6,955
- Financial charges +€174,928
up €174,928 (+34,367%), from €509 to €175,437
- Gross operating margin +€133,654
up €133,654 (+152%), from €87,840 to €221,493
- Taxes +€23,828
up €23,828 (+119%), from €19,953 to €43,782
- Depreciation +€3,445
up €3,445 (+10.4%), from €32,976 to €36,420
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 | €839,498 | €727,655 | -€111,843 | -13.3% |
| Fixed assets | 21/28 | €608,253 | €325,482 | -€282,770 | -46.5% |
| Tangible fixed assets | 22/27 | €358,253 | €325,482 | -€32,770 | -9.1% |
| Land and buildings | 22 | €284,592 | €268,844 | -€15,748 | -5.5% |
| Plant, machinery and equipment | 23 | - | €3,649 | +€3,649 | |
| Furniture and vehicles | 24 | €73,660 | €52,989 | -€20,672 | -28.1% |
| Financial fixed assets | 28 | €250,000 | €0 | -€250,000 | -100% |
| Current assets | 29/58 | €231,245 | €402,173 | +€170,928 | +73.9% |
| Amounts receivable within one year | 40/41 | €15,602 | €120,343 | +€104,742 | +671% |
| Trade receivables | 40 | €12,887 | €93,558 | +€80,671 | +626% |
| Other amounts receivable | 41 | €2,715 | €26,786 | +€24,071 | +887% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,861 | €80,795 | +€66,934 | +483% |
| Deferred charges and accrued income | 490/1 | €1,783 | €1,035 | -€748 | -41.9% |
| Total equity and liabilities | 10/49 | €839,498 | €727,655 | -€111,843 | -13.3% |
| Equity | 10/15 | €711,367 | €676,572 | -€34,795 | -4.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €698,867 | €664,072 | -€34,795 | -5.0% |
| Distributable reserves | 133 | €698,867 | €664,072 | -€34,795 | -5.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €128,130 | €51,083 | -€77,047 | -60.1% |
| Amounts payable within one year | 42/48 | €127,968 | €51,083 | -€76,885 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €5,427 | €0 | -€5,427 | -100% |
| Financial debts | 43 | - | €259 | +€259 | |
| Credit institutions | 430/8 | - | €259 | +€259 | |
| Trade debts | 44 | €24,652 | €6,955 | -€17,697 | -71.8% |
| Suppliers | 440/4 | €24,652 | €6,955 | -€17,697 | -71.8% |
| Taxes, remuneration and social security | 45 | €21,244 | €43,869 | +€22,625 | +107% |
| Taxes | 450/3 | €21,244 | €43,869 | +€22,625 | +107% |
| Other amounts payable | 47/48 | €76,645 | €0 | -€76,645 | -100% |
| Accrued charges and deferred income | 492/3 | €163 | €0 | -€163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,976 | €36,420 | +€3,445 | +10.4% |
| Other operating charges | 640/8 | €2,998 | €3,894 | +€896 | +29.9% |
| Gross operating margin | 9900 | €87,840 | €221,493 | +€133,654 | +152% |
| Operating profit (loss) | 9901 | €51,866 | €181,179 | +€129,313 | +249% |
| Financial income | 75/76B | €3,760 | €3,244 | -€516 | -13.7% |
| Recurring financial income | 75 | €3,760 | €3,244 | -€516 | -13.7% |
| Financial charges | 65/66B | €509 | €175,437 | +€174,928 | +34,367% |
| Recurring financial charges | 65 | €509 | €175,437 | +€174,928 | +34,367% |
| Profit (loss) for the period before taxes | 9903 | €55,117 | €8,986 | -€46,131 | -83.7% |
| Income taxes | 67/77 | €19,953 | €43,782 | +€23,828 | +119% |
| Profit (loss) for the period | 9904 | €35,164 | -€34,795 | -€69,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,164 | -€34,795 | -€69,959 |
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.