F&F Consulting: what changed
F&F Consulting
Largest movements
- Cash -€16,267
down €16,267 (-77.2%), from €21,077 to €4,810
mainly Net result for the year (-€11,277) and Receivables within one year (-€5,686)
- Receivables within one year +€5,686
up €5,686 (+23.4%), from €24,256 to €29,942
of which Trade receivables: +€10,342
- Tangible fixed assets -€1,314
no longer reported in 2025 (was €1,314)
- Profit (loss) carried forward -€11,277
down €11,277 (-40.9%), from €27,565 to €16,288
- Gross operating margin -€18,360
down €18,360, from €13,955 to -€4,405
- Taxes +€2,897
up €2,897 (+1,439%), from €201 to €3,099
- Depreciation -€932
down €932 (-41.5%), from €2,247 to €1,314
- Other operating charges +€777
up €777 (+55.2%), from €1,409 to €2,186
- Financial charges +€273
new in 2025: €273
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,850 | €35,157 | -€11,693 | -25.0% |
| Fixed assets | 21/28 | €1,314 | - | -€1,314 | |
| Tangible fixed assets | 22/27 | €1,314 | - | -€1,314 | |
| Furniture and vehicles | 24 | €1,314 | - | -€1,314 | |
| Current assets | 29/58 | €45,536 | €35,157 | -€10,379 | -22.8% |
| Amounts receivable within one year | 40/41 | €24,256 | €29,942 | +€5,686 | +23.4% |
| Trade receivables | 40 | €8,428 | €18,771 | +€10,342 | +123% |
| Other amounts receivable | 41 | €15,828 | €11,171 | -€4,656 | -29.4% |
| Cash at bank and in hand | 54/58 | €21,077 | €4,810 | -€16,267 | -77.2% |
| Deferred charges and accrued income | 490/1 | €202 | €405 | +€202 | +100% |
| Total equity and liabilities | 10/49 | €46,850 | €35,157 | -€11,693 | -25.0% |
| Equity | 10/15 | €46,165 | €34,888 | -€11,277 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,565 | €16,288 | -€11,277 | -40.9% |
| Amounts payable | 17/49 | €685 | €269 | -€416 | -60.7% |
| Amounts payable within one year | 42/48 | €685 | €269 | -€416 | -60.7% |
| Trade debts | 44 | €596 | €269 | -€327 | -54.9% |
| Suppliers | 440/4 | €596 | €269 | -€327 | -54.9% |
| Taxes, remuneration and social security | 45 | €89 | - | -€89 | |
| Taxes | 450/3 | €89 | - | -€89 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,247 | €1,314 | -€932 | -41.5% |
| Other operating charges | 640/8 | €1,409 | €2,186 | +€777 | +55.2% |
| Gross operating margin | 9900 | €13,955 | -€4,405 | -€18,360 | |
| Operating profit (loss) | 9901 | €10,299 | -€7,906 | -€18,205 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | - | €273 | +€273 | |
| Recurring financial charges | 65 | - | €273 | +€273 | |
| Profit (loss) for the period before taxes | 9903 | €10,311 | -€8,179 | -€18,490 | |
| Income taxes | 67/77 | €201 | €3,099 | +€2,897 | +1,439% |
| Profit (loss) for the period | 9904 | €10,110 | -€11,277 | -€21,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,110 | -€11,277 | -€21,387 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.