F. & P. CONSULT: what changed
Two fiscal 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. CONSULT
Largest movements
- Tangible fixed assets +€3,990
up €3,990 (+2.4%), from €167,759 to €171,749
- Other debts +€3,591
up €3,591 (+158.1%), from €2,272 to €5,863
- Accrued charges and deferred income -€1,980
down €1,980 (-74.9%), from €2,643 to €663
- Gross operating margin +€1,468
up €1,468 (+44.9%), from €3,272 to €4,740
- Other operating charges +€677
up €677 (+59.3%), from €1,143 to €1,820
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.
Cash bridge derived
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 | €169,297 | €171,787 | +€2,490 | +1.5% |
| Fixed assets | 21/28 | €167,759 | €171,749 | +€3,990 | +2.4% |
| Tangible fixed assets | 22/27 | €167,759 | €171,749 | +€3,990 | +2.4% |
| Land and buildings | 22 | €167,759 | €171,749 | +€3,990 | +2.4% |
| Current assets | 29/58 | €1,538 | €38 | -€1,500 | -97.5% |
| Cash at bank and in hand | 54/58 | €1,538 | €38 | -€1,500 | -97.5% |
| Total equity and liabilities | 10/49 | €169,297 | €171,787 | +€2,490 | +1.5% |
| Equity | 10/15 | €24,382 | €25,261 | +€878 | +3.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €33,232 | €33,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,103 | €2,103 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,103 | €2,103 | = | 0.0% |
| Distributable reserves | 133 | €31,129 | €31,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,949 | -€8,071 | +€878 | +9.8% |
| Amounts payable | 17/49 | €144,915 | €146,526 | +€1,611 | +1.1% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,272 | €5,863 | +€3,591 | +158.1% |
| Other amounts payable | 47/48 | €2,272 | €5,863 | +€3,591 | +158.1% |
| Accrued charges and deferred income | 492/3 | €2,643 | €663 | -€1,980 | -74.9% |
| Other operating charges | 640/8 | €1,143 | €1,820 | +€677 | +59.3% |
| Gross operating margin | 9900 | €3,272 | €4,740 | +€1,468 | +44.9% |
| Operating profit (loss) | 9901 | €2,130 | €2,920 | +€791 | +37.1% |
| Financial charges | 65/66B | €2,000 | €2,042 | +€42 | +2.1% |
| Recurring financial charges | 65 | €2,000 | €2,042 | +€42 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €130 | €878 | +€749 | +577.6% |
| Profit (loss) for the period | 9904 | €130 | €878 | +€749 | +577.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130 | €878 | +€749 | +577.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.