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 +€3,807
up €3,807 (+4.2%), from €90,109 to €93,916
mainly Other debts (+€18,579) and Trade debts (+€7,829)
- Tangible fixed assets +€2,868
up €2,868 (+61.3%), from €4,679 to €7,546
of which Furniture and vehicles: +€3,274
- Other debts +€18,579
up €18,579 (+189%), from €9,817 to €28,396
- Reserves -€17,736
down €17,736 (-21.3%), from €83,335 to €65,599
- Trade debts +€7,829
up €7,829 (+3,382%), from €232 to €8,061
- Tax, wage and social debts -€1,875
down €1,875 (-23.8%), from €7,877 to €6,002
- Gross operating margin -€36,142
down €36,142 (-86.7%), from €41,699 to €5,556
- Taxes -€8,939
down €8,939 (-84.0%), from €10,636 to €1,696
- Depreciation -€2,297
down €2,297 (-33.6%), from €6,839 to €4,542
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 | €114,573 | €120,429 | +€5,856 | +5.1% |
| Fixed assets | 21/28 | €4,679 | €7,546 | +€2,868 | +61.3% |
| Tangible fixed assets | 22/27 | €4,679 | €7,546 | +€2,868 | +61.3% |
| Furniture and vehicles | 24 | €3,754 | €7,028 | +€3,274 | +87.2% |
| Other tangible fixed assets | 26 | €924 | €518 | -€406 | -43.9% |
| Current assets | 29/58 | €109,895 | €112,883 | +€2,988 | +2.7% |
| Amounts receivable within one year | 40/41 | €19,786 | €18,967 | -€819 | -4.1% |
| Trade receivables | 40 | €17,816 | €16,997 | -€819 | -4.6% |
| Other amounts receivable | 41 | €1,970 | €1,970 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,109 | €93,916 | +€3,807 | +4.2% |
| Total equity and liabilities | 10/49 | €114,573 | €120,429 | +€5,856 | +5.1% |
| Equity | 10/15 | €96,648 | €77,971 | -€18,677 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,335 | €65,599 | -€17,736 | -21.3% |
| Distributable reserves | 133 | €83,335 | €65,599 | -€17,736 | -21.3% |
| Profit (loss) carried forward | 14 | €7,113 | €6,171 | -€942 | -13.2% |
| Amounts payable | 17/49 | €17,925 | €42,459 | +€24,533 | +137% |
| Amounts payable within one year | 42/48 | €17,925 | €42,459 | +€24,533 | +137% |
| Trade debts | 44 | €232 | €8,061 | +€7,829 | +3,382% |
| Suppliers | 440/4 | €232 | €8,061 | +€7,829 | +3,382% |
| Taxes, remuneration and social security | 45 | €7,877 | €6,002 | -€1,875 | -23.8% |
| Taxes | 450/3 | €7,877 | €6,002 | -€1,875 | -23.8% |
| Other amounts payable | 47/48 | €9,817 | €28,396 | +€18,579 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,839 | €4,542 | -€2,297 | -33.6% |
| Other operating charges | 640/8 | €455 | €367 | -€88 | -19.4% |
| Gross operating margin | 9900 | €41,699 | €5,556 | -€36,142 | -86.7% |
| Operating profit (loss) | 9901 | €34,405 | €648 | -€33,757 | -98.1% |
| Financial income | 75/76B | €14 | €152 | +€138 | +956% |
| Recurring financial income | 75 | €14 | €152 | +€138 | +956% |
| Financial charges | 65/66B | €47 | €46 | -€1 | -2.4% |
| Recurring financial charges | 65 | €47 | €46 | -€1 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €34,372 | €755 | -€33,617 | -97.8% |
| Income taxes | 67/77 | €10,636 | €1,696 | -€8,939 | -84.0% |
| Profit (loss) for the period | 9904 | €23,736 | -€942 | -€24,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,736 | -€942 | -€24,678 |
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 23 October 2026 via checked.be.