F.S. CONSULT: 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.S. CONSULT
Largest movements
- Cash -€18,224
down €18,224 (-100.0%), from €18,225 to €1
mainly Net result for the year (-€22,353) and Debts after one year (-€13,359)
- Receivables after one year -€8,100
down €8,100 (-100%), from €8,100 to €0
- Tangible fixed assets -€7,703
down €7,703 (-23.6%), from €32,612 to €24,909
of which Furniture and vehicles: -€4,346
- Receivables within one year +€2,538
up €2,538 (+14.5%), from €17,513 to €20,051
of which Trade receivables: +€9,675
- Deferred charges and accrued income -€1,461
down €1,461 (-100%), from €1,461 to €0
- Reserves -€22,353
down €22,353 (-39.8%), from €56,211 to €33,858
- Debts after one year -€13,359
down €13,359 (-35.8%), from €37,364 to €24,005
- Trade debts +€6,649
up €6,649 (+157%), from €4,239 to €10,888
- Current portion of long-term debt -€4,576
down €4,576 (-24.5%), from €18,702 to €14,125
- Gross operating margin -€36,875
down €36,875, from €30,252 to -€6,622
- Taxes -€9,059
down €9,059 (-98.7%), from €9,183 to €124
- Financial income -€1,053
down €1,053 (-100%), from €1,053 to €0
- Other operating charges -€785
down €785 (-66.3%), from €1,183 to €398
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 | €128,186 | €95,236 | -€32,950 | -25.7% |
| Fixed assets | 21/28 | €82,887 | €75,184 | -€7,703 | -9.3% |
| Tangible fixed assets | 22/27 | €32,612 | €24,909 | -€7,703 | -23.6% |
| Plant, machinery and equipment | 23 | €19,956 | €16,598 | -€3,357 | -16.8% |
| Furniture and vehicles | 24 | €12,657 | €8,311 | -€4,346 | -34.3% |
| Financial fixed assets | 28 | €50,275 | €50,275 | = | 0.0% |
| Current assets | 29/58 | €45,299 | €20,052 | -€25,247 | -55.7% |
| Amounts receivable after more than one year | 29 | €8,100 | €0 | -€8,100 | -100% |
| Other amounts receivable | 291 | €8,100 | €0 | -€8,100 | -100% |
| Amounts receivable within one year | 40/41 | €17,513 | €20,051 | +€2,538 | +14.5% |
| Trade receivables | 40 | €0 | €9,675 | +€9,675 | |
| Other amounts receivable | 41 | €17,513 | €10,376 | -€7,137 | -40.8% |
| Cash at bank and in hand | 54/58 | €18,225 | €1 | -€18,224 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,461 | €0 | -€1,461 | -100% |
| Total equity and liabilities | 10/49 | €128,186 | €95,236 | -€32,950 | -25.7% |
| Equity | 10/15 | €56,861 | €34,508 | -€22,353 | -39.3% |
| Contributions | 10/11 | €650 | €650 | = | 0.0% |
| Reserves | 13 | €56,211 | €33,858 | -€22,353 | -39.8% |
| Distributable reserves | 133 | €56,211 | €33,858 | -€22,353 | -39.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,325 | €60,729 | -€10,597 | -14.9% |
| Amounts payable after more than one year | 17 | €37,364 | €24,005 | -€13,359 | -35.8% |
| Financial debts | 170/4 | €37,364 | €24,005 | -€13,359 | -35.8% |
| Amounts payable within one year | 42/48 | €33,962 | €36,404 | +€2,442 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €18,702 | €14,125 | -€4,576 | -24.5% |
| Trade debts | 44 | €4,239 | €10,888 | +€6,649 | +157% |
| Suppliers | 440/4 | €4,239 | €10,888 | +€6,649 | +157% |
| Taxes, remuneration and social security | 45 | €10,419 | €10,634 | +€215 | +2.1% |
| Taxes | 450/3 | €10,419 | €10,634 | +€215 | +2.1% |
| Other amounts payable | 47/48 | €601 | €756 | +€155 | +25.7% |
| Accrued charges and deferred income | 492/3 | €0 | €320 | +€320 | |
| Remuneration, social security and pensions | 62 | €214 | €221 | +€8 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,701 | €7,703 | +€3 | 0.0% |
| Other operating charges | 640/8 | €1,183 | €398 | -€785 | -66.3% |
| Gross operating margin | 9900 | €30,252 | -€6,622 | -€36,875 | |
| Operating profit (loss) | 9901 | €21,155 | -€14,945 | -€36,100 | |
| Financial income | 75/76B | €1,053 | €0 | -€1,053 | -100% |
| Recurring financial income | 75 | €1,053 | €0 | -€1,053 | -100% |
| Financial charges | 65/66B | €7,055 | €7,284 | +€229 | +3.2% |
| Recurring financial charges | 65 | €7,055 | €7,284 | +€229 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €15,153 | -€22,229 | -€37,382 | |
| Income taxes | 67/77 | €9,183 | €124 | -€9,059 | -98.7% |
| Profit (loss) for the period | 9904 | €5,969 | -€22,353 | -€28,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,969 | -€22,353 | -€28,323 |
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 15 October 2026 via checked.be.