F & P CONSULTANCY: 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 CONSULTANCY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€793
up €793 (+25.2%), from -€3,144 to -€2,351
- Financial charges +€199
up €199 (+87.5%), from €228 to €427
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 | €1,957,953 | €1,956,169 | -€1,784 | -0.1% |
| Fixed assets | 21/28 | €1,733,936 | €1,733,936 | = | 0.0% |
| Financial fixed assets | 28 | €1,733,936 | €1,733,936 | = | 0.0% |
| Current assets | 29/58 | €224,017 | €222,233 | -€1,784 | -0.8% |
| Amounts receivable within one year | 40/41 | €220,457 | €221,154 | +€696 | +0.3% |
| Other amounts receivable | 41 | €220,457 | €221,154 | +€696 | +0.3% |
| Cash at bank and in hand | 54/58 | €3,560 | €1,079 | -€2,481 | -69.7% |
| Total equity and liabilities | 10/49 | €1,957,953 | €1,956,169 | -€1,784 | -0.1% |
| Equity | 10/15 | €761,820 | €759,042 | -€2,778 | -0.4% |
| Contributions | 10/11 | €766,600 | €766,600 | = | 0.0% |
| Reserves | 13 | €2,355 | €2,355 | = | 0.0% |
| Distributable reserves | 133 | €2,355 | €2,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,135 | -€9,913 | -€2,778 | -38.9% |
| Amounts payable | 17/49 | €1,196,134 | €1,197,127 | +€994 | +0.1% |
| Amounts payable after more than one year | 17 | €748,000 | €748,000 | = | 0.0% |
| Financial debts | 170/4 | €748,000 | €748,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €448,134 | €449,127 | +€994 | +0.2% |
| Trade debts | 44 | €4,296 | €5,290 | +€994 | +23.1% |
| Suppliers | 440/4 | €4,296 | €5,290 | +€994 | +23.1% |
| Other amounts payable | 47/48 | €443,838 | €443,838 | = | 0.0% |
| Gross operating margin | 9900 | -€3,144 | -€2,351 | +€793 | +25.2% |
| Operating profit (loss) | 9901 | -€3,144 | -€2,351 | +€793 | +25.2% |
| Financial charges | 65/66B | €228 | €427 | +€199 | +87.5% |
| Recurring financial charges | 65 | €228 | €427 | +€199 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,372 | -€2,778 | +€594 | +17.6% |
| Profit (loss) for the period | 9904 | -€3,372 | -€2,778 | +€594 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,372 | -€2,778 | +€594 | +17.6% |
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 9 October 2026 via checked.be.