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 -€17,606
down €17,606 (-13.7%), from €128,070 to €110,464
mainly Other debts (-€22,552) and Net result for the year (-€3,909)
- Tangible fixed assets -€8,800
down €8,800 (-12.4%), from €71,025 to €62,225
- Other debts -€22,552
down €22,552 (-12.9%), from €174,783 to €152,231
- Profit (loss) carried forward -€3,909
down €3,909 (-8.6%), from -€45,538 to -€49,447
- Gross operating margin -€4,065
down €4,065 (-41.5%), from €9,797 to €5,732
- Financial income -€402
down €402 (-28.4%), from €1,418 to €1,016
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 | €200,365 | €174,946 | -€25,419 | -12.7% |
| Fixed assets | 21/28 | €71,055 | €62,255 | -€8,800 | -12.4% |
| Tangible fixed assets | 22/27 | €71,025 | €62,225 | -€8,800 | -12.4% |
| Land and buildings | 22 | €71,025 | €62,225 | -€8,800 | -12.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €129,310 | €112,691 | -€16,619 | -12.9% |
| Amounts receivable within one year | 40/41 | €1,240 | €2,227 | +€988 | +79.7% |
| Trade receivables | 40 | €814 | €1,497 | +€683 | +83.8% |
| Other amounts receivable | 41 | €426 | €730 | +€305 | +71.6% |
| Cash at bank and in hand | 54/58 | €128,070 | €110,464 | -€17,606 | -13.7% |
| Total equity and liabilities | 10/49 | €200,365 | €174,946 | -€25,419 | -12.7% |
| Equity | 10/15 | €25,528 | €21,619 | -€3,909 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,466 | €52,466 | = | 0.0% |
| Distributable reserves | 133 | €52,466 | €52,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,538 | -€49,447 | -€3,909 | -8.6% |
| Amounts payable | 17/49 | €174,837 | €153,327 | -€21,510 | -12.3% |
| Amounts payable within one year | 42/48 | €174,837 | €153,327 | -€21,510 | -12.3% |
| Trade debts | 44 | €54 | €1,096 | +€1,042 | +1,936% |
| Suppliers | 440/4 | €54 | €1,096 | +€1,042 | +1,936% |
| Other amounts payable | 47/48 | €174,783 | €152,231 | -€22,552 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,800 | €8,800 | = | 0.0% |
| Other operating charges | 640/8 | €1,771 | €1,827 | +€56 | +3.2% |
| Gross operating margin | 9900 | €9,797 | €5,732 | -€4,065 | -41.5% |
| Operating profit (loss) | 9901 | -€774 | -€4,895 | -€4,121 | -533% |
| Financial income | 75/76B | €1,418 | €1,016 | -€402 | -28.4% |
| Recurring financial income | 75 | €1,418 | €1,016 | -€402 | -28.4% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €615 | -€3,909 | -€4,524 | |
| Profit (loss) for the period | 9904 | €615 | -€3,909 | -€4,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €615 | -€3,909 | -€4,524 |
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.