F-ACT Management 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-ACT Management Consulting
Largest movements
- Current investments +€146,461
up €146,461 (+44.9%), from €326,060 to €472,521
- Receivables within one year +€33,632
up €33,632 (+3,957%), from €850 to €34,481
of which Trade receivables: +€34,157
- Tangible fixed assets +€18,783
up €18,783 (+678%), from €2,772 to €21,554
of which Furniture and vehicles: +€19,272
- Reserves +€190,349
up €190,349 (+70.5%), from €269,948 to €460,297
of which Tax-exempt reserves: +€103,145
- Trade debts +€18,326
up €18,326 (+201%), from €9,122 to €27,448
- Other debts -€8,680
down €8,680 (-47.3%), from €18,356 to €9,676
- Tax, wage and social debts +€6,854
up €6,854 (+18.3%), from €37,353 to €44,207
- Gross operating margin +€76,541
up €76,541 (+30.7%), from €249,011 to €325,552
- Financial charges +€61,729
up €61,729 (+179%), from €34,459 to €96,188
- Taxes -€17,987
down €17,987 (-35.0%), from €51,457 to €33,470
- Depreciation +€4,998
up €4,998 (+289%), from €1,728 to €6,726
- Financial income -€3,517
down €3,517 (-69.2%), from €5,085 to €1,568
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 | €339,780 | €546,629 | +€206,849 | +60.9% |
| Fixed assets | 21/28 | €2,772 | €21,554 | +€18,783 | +678% |
| Tangible fixed assets | 22/27 | €2,772 | €21,554 | +€18,783 | +678% |
| Plant, machinery and equipment | 23 | €1,937 | €1,447 | -€490 | -25.3% |
| Furniture and vehicles | 24 | €835 | €20,107 | +€19,272 | +2,309% |
| Current assets | 29/58 | €337,008 | €525,075 | +€188,066 | +55.8% |
| Amounts receivable within one year | 40/41 | €850 | €34,481 | +€33,632 | +3,957% |
| Trade receivables | 40 | €0 | €34,157 | +€34,157 | |
| Other amounts receivable | 41 | €850 | €324 | -€525 | -61.8% |
| Current investments | 50/53 | €326,060 | €472,521 | +€146,461 | +44.9% |
| Cash at bank and in hand | 54/58 | €9,206 | €12,572 | +€3,366 | +36.6% |
| Deferred charges and accrued income | 490/1 | €892 | €5,500 | +€4,608 | +516% |
| Total equity and liabilities | 10/49 | €339,780 | €546,629 | +€206,849 | +60.9% |
| Equity | 10/15 | €274,948 | €465,297 | +€190,349 | +69.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €269,948 | €460,297 | +€190,349 | +70.5% |
| Tax-exempt reserves | 132 | €50,520 | €153,665 | +€103,145 | +204% |
| Distributable reserves | 133 | €219,428 | €306,632 | +€87,204 | +39.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €64,832 | €81,331 | +€16,500 | +25.4% |
| Amounts payable within one year | 42/48 | €64,832 | €81,331 | +€16,500 | +25.4% |
| Trade debts | 44 | €9,122 | €27,448 | +€18,326 | +201% |
| Suppliers | 440/4 | €9,122 | €27,448 | +€18,326 | +201% |
| Taxes, remuneration and social security | 45 | €37,353 | €44,207 | +€6,854 | +18.3% |
| Taxes | 450/3 | €37,353 | €44,207 | +€6,854 | +18.3% |
| Other amounts payable | 47/48 | €18,356 | €9,676 | -€8,680 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,728 | €6,726 | +€4,998 | +289% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €249,011 | €325,552 | +€76,541 | +30.7% |
| Operating profit (loss) | 9901 | €246,898 | €318,438 | +€71,540 | +29.0% |
| Financial income | 75/76B | €5,085 | €1,568 | -€3,517 | -69.2% |
| Recurring financial income | 75 | €5,085 | €1,568 | -€3,517 | -69.2% |
| Financial charges | 65/66B | €34,459 | €96,188 | +€61,729 | +179% |
| Recurring financial charges | 65 | €34,459 | €96,188 | +€61,729 | +179% |
| Profit (loss) for the period before taxes | 9903 | €217,524 | €223,819 | +€6,294 | +2.9% |
| Income taxes | 67/77 | €51,457 | €33,470 | -€17,987 | -35.0% |
| Profit (loss) for the period | 9904 | €166,068 | €190,349 | +€24,282 | +14.6% |
| Transfer to tax-exempt reserves | 689 | €50,520 | €103,145 | +€52,625 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €115,548 | €87,204 | -€28,343 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.