F.P.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.P.C. - Consulting
Largest movements
- Tangible fixed assets +€117,896
up €117,896 (+267%), from €44,227 to €162,124
of which Furniture and vehicles: +€92,969
- Receivables after one year +€63,000
new in 2025: €63,000
- Cash +€30,462
up €30,462 (+20.1%), from €151,661 to €182,123
mainly Net result for the year (+€83,241) and Debts after one year (+€68,093)
- Receivables within one year -€17,004
down €17,004 (-15.5%), from €109,589 to €92,586
of which Trade receivables: -€17,070
- Reserves +€83,000
up €83,000 (+50.6%), from €164,009 to €247,009
of which Distributable reserves: +€83,000
- Debts after one year +€68,093
up €68,093 (+171%), from €39,874 to €107,968
- Current portion of long-term debt +€31,868
up €31,868 (+118%), from €27,070 to €58,938
- Trade debts +€6,609
up €6,609 (+174%), from €3,798 to €10,407
- Gross operating margin +€57,177
up €57,177 (+43.8%), from €130,631 to €187,808
- Depreciation +€23,287
up €23,287 (+69.8%), from €33,366 to €56,653
- Taxes +€13,851
up €13,851 (+46.5%), from €29,775 to €43,626
- Staff costs -€4,611
no longer reported in 2025 (was €4,611)
- Financial income +€4,350
up €4,350 (+430,694%), from €1 to €4,351
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 | €306,120 | €499,996 | +€193,876 | +63.3% |
| Fixed assets | 21/28 | €44,227 | €162,124 | +€117,896 | +267% |
| Tangible fixed assets | 22/27 | €44,227 | €162,124 | +€117,896 | +267% |
| Land and buildings | 22 | €196 | €7,224 | +€7,028 | +3,585% |
| Plant, machinery and equipment | 23 | €11,461 | €29,361 | +€17,900 | +156% |
| Furniture and vehicles | 24 | €32,570 | €125,539 | +€92,969 | +285% |
| Current assets | 29/58 | €261,893 | €337,872 | +€75,979 | +29.0% |
| Amounts receivable after more than one year | 29 | - | €63,000 | +€63,000 | |
| Trade receivables | 290 | - | €63,000 | +€63,000 | |
| Amounts receivable within one year | 40/41 | €109,589 | €92,586 | -€17,004 | -15.5% |
| Trade receivables | 40 | €109,589 | €92,519 | -€17,070 | -15.6% |
| Other amounts receivable | 41 | - | €67 | +€67 | |
| Cash at bank and in hand | 54/58 | €151,661 | €182,123 | +€30,462 | +20.1% |
| Deferred charges and accrued income | 490/1 | €643 | €163 | -€480 | -74.6% |
| Total equity and liabilities | 10/49 | €306,120 | €499,996 | +€193,876 | +63.3% |
| Equity | 10/15 | €192,141 | €275,381 | +€83,241 | +43.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,009 | €247,009 | +€83,000 | +50.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €162,149 | €245,149 | +€83,000 | +51.2% |
| Profit (loss) carried forward | 14 | €9,532 | €9,772 | +€241 | +2.5% |
| Amounts payable | 17/49 | €113,979 | €224,614 | +€110,635 | +97.1% |
| Amounts payable after more than one year | 17 | €39,874 | €107,968 | +€68,093 | +171% |
| Financial debts | 170/4 | €39,874 | €107,968 | +€68,093 | +171% |
| Amounts payable within one year | 42/48 | €74,105 | €116,647 | +€42,541 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €27,070 | €58,938 | +€31,868 | +118% |
| Trade debts | 44 | €3,798 | €10,407 | +€6,609 | +174% |
| Suppliers | 440/4 | €3,798 | €10,407 | +€6,609 | +174% |
| Taxes, remuneration and social security | 45 | €22,815 | €23,264 | +€450 | +2.0% |
| Taxes | 450/3 | €22,815 | €22,264 | -€551 | -2.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €20,423 | €24,038 | +€3,615 | +17.7% |
| Remuneration, social security and pensions | 62 | €4,611 | - | -€4,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,366 | €56,653 | +€23,287 | +69.8% |
| Other operating charges | 640/8 | €387 | €414 | +€27 | +6.9% |
| Gross operating margin | 9900 | €130,631 | €187,808 | +€57,177 | +43.8% |
| Operating profit (loss) | 9901 | €92,267 | €130,741 | +€38,474 | +41.7% |
| Financial income | 75/76B | €1 | €4,351 | +€4,350 | +430,694% |
| Recurring financial income | 75 | €1 | €4,351 | +€4,350 | +430,694% |
| Financial charges | 65/66B | €7,874 | €8,225 | +€352 | +4.5% |
| Recurring financial charges | 65 | €7,874 | €8,225 | +€352 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €84,394 | €126,867 | +€42,473 | +50.3% |
| Income taxes | 67/77 | €29,775 | €43,626 | +€13,851 | +46.5% |
| Profit (loss) for the period | 9904 | €54,619 | €83,241 | +€28,622 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,619 | €83,241 | +€28,622 | +52.4% |
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 29 October 2026 via checked.be.