F.A.L. 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.L. CONSULTING
Largest movements
- Cash +€6,680
up €6,680 (+579%), from €1,154 to €7,834
mainly Other debts (+€23,511) and Net result for the year (+€7,821)
- Receivables within one year +€3,271
up €3,271 (+17.1%), from €19,080 to €22,351
of which Trade receivables: +€3,267
- Tangible fixed assets +€367
up €367 (+25.4%), from €1,443 to €1,810
of which Furniture and vehicles: +€518
- Other debts +€23,511
up €23,511 (+3,308%), from €711 to €24,222
- Profit (loss) carried forward -€14,179
down €14,179 (-97.4%), from €14,561 to €383
- Tax, wage and social debts +€808
up €808 (+18.3%), from €4,410 to €5,217
of which Taxes: +€3,044
- Gross operating margin +€11,252
up €11,252 (+942%), from €1,195 to €12,447
- Taxes +€2,108
up €2,108 (+424%), from €497 to €2,605
- Other operating charges +€331
up €331 (+62.3%), from €531 to €862
- Depreciation +€281
up €281 (+37.9%), from €740 to €1,021
- Financial income +€150
new in 2025: €150
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 | €22,202 | €32,342 | +€10,140 | +45.7% |
| Formation expenses | 20 | €374 | €160 | -€214 | -57.2% |
| Fixed assets | 21/28 | €1,593 | €1,960 | +€367 | +23.0% |
| Tangible fixed assets | 22/27 | €1,443 | €1,810 | +€367 | +25.4% |
| Plant, machinery and equipment | 23 | €323 | €172 | -€151 | -46.9% |
| Furniture and vehicles | 24 | €1,120 | €1,639 | +€518 | +46.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,234 | €30,221 | +€9,987 | +49.4% |
| Amounts receivable within one year | 40/41 | €19,080 | €22,351 | +€3,271 | +17.1% |
| Trade receivables | 40 | €19,058 | €22,325 | +€3,267 | +17.1% |
| Other amounts receivable | 41 | €22 | €27 | +€4 | +20.0% |
| Cash at bank and in hand | 54/58 | €1,154 | €7,834 | +€6,680 | +579% |
| Deferred charges and accrued income | 490/1 | - | €36 | +€36 | |
| Total equity and liabilities | 10/49 | €22,202 | €32,342 | +€10,140 | +45.7% |
| Equity | 10/15 | €17,061 | €2,883 | -€14,179 | -83.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,561 | €383 | -€14,179 | -97.4% |
| Amounts payable | 17/49 | €5,140 | €29,459 | +€24,319 | +473% |
| Amounts payable within one year | 42/48 | €5,140 | €29,459 | +€24,319 | +473% |
| Trade debts | 44 | €20 | €20 | = | 0.0% |
| Suppliers | 440/4 | €20 | €20 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,410 | €5,217 | +€808 | +18.3% |
| Taxes | 450/3 | €2,173 | €5,217 | +€3,044 | +140% |
| Remuneration and social security | 454/9 | €2,237 | - | -€2,237 | |
| Other amounts payable | 47/48 | €711 | €24,222 | +€23,511 | +3,308% |
| Remuneration, social security and pensions | 62 | €133 | €241 | +€108 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €1,021 | +€281 | +37.9% |
| Other operating charges | 640/8 | €531 | €862 | +€331 | +62.3% |
| Gross operating margin | 9900 | €1,195 | €12,447 | +€11,252 | +942% |
| Operating profit (loss) | 9901 | -€209 | €10,324 | +€10,533 | |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €42 | €48 | +€6 | +14.9% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€251 | €10,426 | +€10,677 | |
| Income taxes | 67/77 | €497 | €2,605 | +€2,108 | +424% |
| Profit (loss) for the period | 9904 | -€748 | €7,821 | +€8,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€748 | €7,821 | +€8,569 |
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 23 October 2026 via checked.be.