F&C 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&C Consulting
Largest movements
- Cash +€245,419
up €245,419 (+882%), from €27,829 to €273,248
mainly Net result for the year (+€332,382) and Other debts (+€128,419)
- Receivables after one year -€72,940
down €72,940 (-43.4%), from €167,981 to €95,041
- Receivables within one year +€26,190
up €26,190 (+135%), from €19,471 to €45,661
of which Trade receivables: +€27,531
- Other debts +€128,419
up €128,419 (+74.8%), from €171,581 to €300,000
- Tax, wage and social debts +€95,149
up €95,149 (+532%), from €17,900 to €113,049
of which Taxes: +€99,274
- Reserves -€15,417
down €15,417 (-32.3%), from €47,799 to €32,382
- Debts after one year -€13,327
no longer reported in 2025 (was €13,327)
- Gross operating margin +€220,710
up €220,710 (+88.0%), from €250,884 to €471,594
- Taxes +€56,182
up €56,182 (+105%), from €53,658 to €109,840
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 | €283,980 | €478,877 | +€194,897 | +68.6% |
| Fixed assets | 21/28 | €63,102 | €62,094 | -€1,007 | -1.6% |
| Tangible fixed assets | 22/27 | €63,002 | €61,995 | -€1,007 | -1.6% |
| Plant, machinery and equipment | 23 | €237 | €37 | -€200 | -84.3% |
| Furniture and vehicles | 24 | €51,101 | €55,680 | +€4,579 | +9.0% |
| Other tangible fixed assets | 26 | €11,664 | €6,277 | -€5,386 | -46.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €220,878 | €416,782 | +€195,904 | +88.7% |
| Amounts receivable after more than one year | 29 | €167,981 | €95,041 | -€72,940 | -43.4% |
| Other amounts receivable | 291 | €167,981 | €95,041 | -€72,940 | -43.4% |
| Amounts receivable within one year | 40/41 | €19,471 | €45,661 | +€26,190 | +135% |
| Trade receivables | 40 | €18,129 | €45,661 | +€27,531 | +152% |
| Other amounts receivable | 41 | €1,342 | - | -€1,342 | |
| Cash at bank and in hand | 54/58 | €27,829 | €273,248 | +€245,419 | +882% |
| Deferred charges and accrued income | 490/1 | €5,597 | €2,832 | -€2,765 | -49.4% |
| Total equity and liabilities | 10/49 | €283,980 | €478,877 | +€194,897 | +68.6% |
| Equity | 10/15 | €66,399 | €50,982 | -€15,417 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,799 | €32,382 | -€15,417 | -32.3% |
| Distributable reserves | 133 | €47,799 | €32,382 | -€15,417 | -32.3% |
| Amounts payable | 17/49 | €217,580 | €427,895 | +€210,314 | +96.7% |
| Amounts payable after more than one year | 17 | €13,327 | - | -€13,327 | |
| Financial debts | 170/4 | €13,327 | - | -€13,327 | |
| Amounts payable within one year | 42/48 | €204,253 | €427,895 | +€223,642 | +109% |
| Current portion of amounts payable after more than one year | 42 | €12,804 | €13,327 | +€523 | +4.1% |
| Trade debts | 44 | €1,968 | €1,518 | -€450 | -22.9% |
| Suppliers | 440/4 | €1,968 | €1,518 | -€450 | -22.9% |
| Taxes, remuneration and social security | 45 | €17,900 | €113,049 | +€95,149 | +532% |
| Taxes | 450/3 | €13,776 | €113,049 | +€99,274 | +721% |
| Remuneration and social security | 454/9 | €4,124 | - | -€4,124 | |
| Other amounts payable | 47/48 | €171,581 | €300,000 | +€128,419 | +74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,255 | €29,659 | +€3,404 | +13.0% |
| Other operating charges | 640/8 | €1,030 | €1,515 | +€485 | +47.1% |
| Gross operating margin | 9900 | €250,884 | €471,594 | +€220,710 | +88.0% |
| Operating profit (loss) | 9901 | €223,599 | €440,420 | +€216,821 | +97.0% |
| Financial income | 75/76B | €4,117 | €3,312 | -€805 | -19.5% |
| Recurring financial income | 75 | €4,117 | €3,312 | -€805 | -19.5% |
| Financial charges | 65/66B | €2,477 | €1,510 | -€967 | -39.0% |
| Recurring financial charges | 65 | €2,477 | €1,510 | -€967 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €225,239 | €442,222 | +€216,983 | +96.3% |
| Income taxes | 67/77 | €53,658 | €109,840 | +€56,182 | +105% |
| Profit (loss) for the period | 9904 | €171,581 | €332,382 | +€160,801 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €171,581 | €332,382 | +€160,801 | +93.7% |
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 16 October 2026 via checked.be.