F & T 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 & T CONSULTING
Largest movements
- Cash +€1,504
up €1,504 (+1,427%), from €105 to €1,609
mainly Net result for the year (+€11,387) and Receivables within one year (+€1,031)
- Receivables within one year -€1,031
down €1,031 (-77.5%), from €1,330 to €299
of which Trade receivables: -€1,330
- Profit (loss) carried forward +€11,387
up €11,387 (+2.3%), from -€493,734 to -€482,348
- Other debts -€10,000
down €10,000 (-2.5%), from €398,620 to €388,620
- Debts after one year -€1,100
no longer reported in 2025 (was €1,100)
- Trade debts +€206
new in 2025: €206
- Tax, wage and social debts -€19
down €19 (-9.7%), from €200 to €181
- Gross operating margin +€11,122
up €11,122 (+1,385%), from €803 to €11,925
- Other operating charges +€333
up €333 (+611%), from €54 to €387
- Taxes -€194
down €194 (-97.2%), from €200 to €6
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 | €1,435 | €1,908 | +€473 | +33.0% |
| Current assets | 29/58 | €1,435 | €1,908 | +€473 | +33.0% |
| Amounts receivable within one year | 40/41 | €1,330 | €299 | -€1,031 | -77.5% |
| Trade receivables | 40 | €1,330 | - | -€1,330 | |
| Other amounts receivable | 41 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €105 | €1,609 | +€1,504 | +1,427% |
| Total equity and liabilities | 10/49 | €1,435 | €1,908 | +€473 | +33.0% |
| Equity | 10/15 | -€398,484 | -€387,098 | +€11,387 | +2.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | - | -€62,500 | |
| Issued capital | 100 | €62,500 | - | -€62,500 | |
| Reserves | 13 | €32,750 | €32,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | - | -€6,250 | |
| Reserves not available under the articles | 1311 | - | €6,250 | +€6,250 | |
| Distributable reserves | 133 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€493,734 | -€482,348 | +€11,387 | +2.3% |
| Amounts payable | 17/49 | €399,920 | €389,006 | -€10,914 | -2.7% |
| Amounts payable after more than one year | 17 | €1,100 | - | -€1,100 | |
| Other amounts payable | 178/9 | €1,100 | - | -€1,100 | |
| Amounts payable within one year | 42/48 | €398,820 | €389,006 | -€9,814 | -2.5% |
| Trade debts | 44 | - | €206 | +€206 | |
| Suppliers | 440/4 | - | €206 | +€206 | |
| Taxes, remuneration and social security | 45 | €200 | €181 | -€19 | -9.7% |
| Taxes | 450/3 | €200 | €181 | -€19 | -9.7% |
| Other amounts payable | 47/48 | €398,620 | €388,620 | -€10,000 | -2.5% |
| Other operating charges | 640/8 | €54 | €387 | +€333 | +611% |
| Gross operating margin | 9900 | €803 | €11,925 | +€11,122 | +1,385% |
| Operating profit (loss) | 9901 | €749 | €11,538 | +€10,789 | +1,441% |
| Financial charges | 65/66B | €66 | €145 | +€79 | +120% |
| Recurring financial charges | 65 | €66 | €145 | +€79 | +120% |
| Profit (loss) for the period before taxes | 9903 | €683 | €11,392 | +€10,710 | +1,568% |
| Income taxes | 67/77 | €200 | €6 | -€194 | -97.2% |
| Profit (loss) for the period | 9904 | €483 | €11,387 | +€10,904 | +2,258% |
| Profit (loss) for the period to be appropriated | 9905 | €483 | €11,387 | +€10,904 | +2,258% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.