F.A.R.D. 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.R.D. CONSULT
Largest movements
- Cash +€21,394
up €21,394 (+36.4%), from €58,801 to €80,195
mainly Net result for the year (+€36,791) and Other debts (+€2,919)
- Tangible fixed assets +€15,191
new in 2025: €15,191
- Deferred charges and accrued income +€2,996
new in 2025: €2,996
- Reserves +€36,791
up €36,791 (+66.2%), from €55,550 to €92,341
- Other debts +€2,919
new in 2025: €2,919
- Gross operating margin -€18,778
down €18,778 (-26.5%), from €70,852 to €52,074
- Taxes -€2,308
down €2,308 (-15.5%), from €14,879 to €12,570
- Other operating charges +€1,526
up €1,526 (+349%), from €437 to €1,963
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 | €61,890 | €101,106 | +€39,216 | +63.4% |
| Fixed assets | 21/28 | - | €15,191 | +€15,191 | |
| Tangible fixed assets | 22/27 | - | €15,191 | +€15,191 | |
| Furniture and vehicles | 24 | - | €15,191 | +€15,191 | |
| Current assets | 29/58 | €61,890 | €85,916 | +€24,026 | +38.8% |
| Amounts receivable within one year | 40/41 | €3,089 | €2,725 | -€365 | -11.8% |
| Trade receivables | 40 | - | €2,174 | +€2,174 | |
| Other amounts receivable | 41 | €3,089 | €551 | -€2,538 | -82.2% |
| Cash at bank and in hand | 54/58 | €58,801 | €80,195 | +€21,394 | +36.4% |
| Deferred charges and accrued income | 490/1 | - | €2,996 | +€2,996 | |
| Total equity and liabilities | 10/49 | €61,890 | €101,106 | +€39,216 | +63.4% |
| Equity | 10/15 | €56,050 | €92,841 | +€36,791 | +65.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €55,550 | €92,341 | +€36,791 | +66.2% |
| Distributable reserves | 133 | €55,550 | €92,341 | +€36,791 | +66.2% |
| Amounts payable | 17/49 | €5,840 | €8,265 | +€2,425 | +41.5% |
| Amounts payable within one year | 42/48 | €5,840 | €8,265 | +€2,425 | +41.5% |
| Trade debts | 44 | €146 | €352 | +€205 | +140% |
| Suppliers | 440/4 | €146 | €352 | +€205 | +140% |
| Taxes, remuneration and social security | 45 | €5,694 | €4,995 | -€699 | -12.3% |
| Taxes | 450/3 | €5,694 | €4,995 | -€699 | -12.3% |
| Other amounts payable | 47/48 | - | €2,919 | +€2,919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €597 | +€597 | |
| Other operating charges | 640/8 | €437 | €1,963 | +€1,526 | +349% |
| Gross operating margin | 9900 | €70,852 | €52,074 | -€18,778 | -26.5% |
| Operating profit (loss) | 9901 | €70,414 | €49,514 | -€20,900 | -29.7% |
| Financial income | 75/76B | €17 | €2 | -€15 | -90.0% |
| Recurring financial income | 75 | €17 | €2 | -€15 | -90.0% |
| Financial charges | 65/66B | €3 | €154 | +€151 | +5,049% |
| Recurring financial charges | 65 | €3 | €154 | +€151 | +5,049% |
| Profit (loss) for the period before taxes | 9903 | €70,428 | €49,361 | -€21,067 | -29.9% |
| Income taxes | 67/77 | €14,879 | €12,570 | -€2,308 | -15.5% |
| Profit (loss) for the period | 9904 | €55,550 | €36,791 | -€18,759 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,550 | €36,791 | -€18,759 | -33.8% |
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 27 October 2026 via checked.be.