F.F. CONSULTING: what changed
F.F. CONSULTING
Largest movements
- Receivables within one year -€213,466
down €213,466 (-21.9%), from €974,388 to €760,922
of which Other amounts receivable: -€678,741
- Tangible fixed assets -€71,711
down €71,711 (-7.3%), from €977,529 to €905,818
of which Land and buildings: -€40,047
- Cash -€50,246
down €50,246 (-36.1%), from €139,276 to €89,029
mainly Contributions, distributions and other (-€784,850) and Tax, wage and social debts (-€54,779)
- Current investments -€48,279
down €48,279 (-3.9%), from €1.3m to €1.2m
- Reserves -€356,730
down €356,730 (-11.2%), from €3.2m to €2.8m
of which Distributable reserves: -€356,730
- Tax, wage and social debts -€54,779
down €54,779 (-71.9%), from €76,146 to €21,367
of which Taxes: -€59,779
- Other debts +€40,001
up €40,001 (+529%), from €7,567 to €47,568
- Gross operating margin +€200,906
up €200,906 (+42.2%), from €475,740 to €676,646
- Taxes +€50,368
up €50,368 (+41.2%), from €122,374 to €172,742
- Depreciation +€9,083
up €9,083 (+8.3%), from €109,287 to €118,371
- Financial income -€8,391
down €8,391 (-13.5%), from €62,215 to €53,824
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 | €3,347,121 | €2,968,036 | -€379,085 | -11.3% |
| Fixed assets | 21/28 | €977,529 | €905,818 | -€71,711 | -7.3% |
| Tangible fixed assets | 22/27 | €977,529 | €905,818 | -€71,711 | -7.3% |
| Land and buildings | 22 | €811,502 | €771,455 | -€40,047 | -4.9% |
| Plant, machinery and equipment | 23 | €13,176 | €13,375 | +€199 | +1.5% |
| Furniture and vehicles | 24 | €152,851 | €120,988 | -€31,864 | -20.8% |
| Current assets | 29/58 | €2,369,592 | €2,062,219 | -€307,374 | -13.0% |
| Amounts receivable within one year | 40/41 | €974,388 | €760,922 | -€213,466 | -21.9% |
| Trade receivables | 40 | - | €465,275 | +€465,275 | |
| Other amounts receivable | 41 | €974,388 | €295,647 | -€678,741 | -69.7% |
| Current investments | 50/53 | €1,253,560 | €1,205,281 | -€48,279 | -3.9% |
| Cash at bank and in hand | 54/58 | €139,276 | €89,029 | -€50,246 | -36.1% |
| Deferred charges and accrued income | 490/1 | €2,369 | €6,986 | +€4,617 | +195% |
| Total equity and liabilities | 10/49 | €3,347,121 | €2,968,036 | -€379,085 | -11.3% |
| Equity | 10/15 | €3,226,565 | €2,869,835 | -€356,730 | -11.1% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Reserves | 13 | €3,192,565 | €2,835,835 | -€356,730 | -11.2% |
| Non-distributable reserves | 130/1 | €11,371 | €11,371 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,371 | €11,371 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,481 | €105,481 | = | 0.0% |
| Distributable reserves | 133 | €3,075,713 | €2,718,982 | -€356,730 | -11.6% |
| Amounts payable | 17/49 | €120,556 | €98,202 | -€22,355 | -18.5% |
| Amounts payable within one year | 42/48 | €120,556 | €98,202 | -€22,355 | -18.5% |
| Trade debts | 44 | €9,618 | €2,042 | -€7,576 | -78.8% |
| Suppliers | 440/4 | €9,618 | €2,042 | -€7,576 | -78.8% |
| Advances received on contracts in progress | 46 | €27,225 | €27,225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €76,146 | €21,367 | -€54,779 | -71.9% |
| Taxes | 450/3 | €76,146 | €16,367 | -€59,779 | -78.5% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €7,567 | €47,568 | +€40,001 | +529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,287 | €118,371 | +€9,083 | +8.3% |
| Other operating charges | 640/8 | €9,736 | €8,588 | -€1,148 | -11.8% |
| Gross operating margin | 9900 | €475,740 | €676,646 | +€200,906 | +42.2% |
| Operating profit (loss) | 9901 | €356,717 | €549,688 | +€192,970 | +54.1% |
| Financial income | 75/76B | €62,215 | €53,824 | -€8,391 | -13.5% |
| Recurring financial income | 75 | €62,215 | €53,824 | -€8,391 | -13.5% |
| Financial charges | 65/66B | €161 | €2,650 | +€2,490 | +1,549% |
| Recurring financial charges | 65 | €161 | €2,650 | +€2,490 | +1,549% |
| Profit (loss) for the period before taxes | 9903 | €418,771 | €600,862 | +€182,090 | +43.5% |
| Income taxes | 67/77 | €122,374 | €172,742 | +€50,368 | +41.2% |
| Profit (loss) for the period | 9904 | €296,398 | €428,120 | +€131,722 | +44.4% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €191,148 | €428,120 | +€236,972 | +124% |
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 8 November 2026 via checked.be.