F.Ynance Risk 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.Ynance Risk Consulting
Largest movements
- Receivables within one year +€25,025
up €25,025 (+13.1%), from €190,815 to €215,839
of which Other amounts receivable: +€38,246
- Cash +€18,036
up €18,036 (+9,018%), from €200 to €18,236
mainly Net result for the year (+€48,820) and Tax, wage and social debts (+€21,061)
- Tangible fixed assets -€5,720
down €5,720 (-25.2%), from €22,714 to €16,994
of which Leasing and similar rights: -€7,913
- Profit (loss) carried forward +€28,820
up €28,820 (+27.0%), from €106,805 to €135,625
- Trade debts -€27,732
down €27,732 (-40.5%), from €68,456 to €40,724
- Tax, wage and social debts +€21,061
up €21,061 (+457%), from €4,610 to €25,670
- Reserves +€20,000
new in 2025: €20,000
- Debts after one year -€7,611
down €7,611 (-56.2%), from €13,539 to €5,928
- Gross operating margin +€51,508
up €51,508 (+297%), from €17,347 to €68,855
- Taxes +€13,957
up €13,957 (+442%), from €3,157 to €17,114
- Financial income +€2,914
up €2,914 (+46.7%), from €6,244 to €9,158
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 | €214,960 | €251,846 | +€36,885 | +17.2% |
| Fixed assets | 21/28 | €22,714 | €16,994 | -€5,720 | -25.2% |
| Tangible fixed assets | 22/27 | €22,714 | €16,994 | -€5,720 | -25.2% |
| Furniture and vehicles | 24 | €578 | €2,771 | +€2,194 | +380% |
| Leasing and similar rights | 25 | €22,136 | €14,223 | -€7,913 | -35.7% |
| Current assets | 29/58 | €192,247 | €234,852 | +€42,605 | +22.2% |
| Amounts receivable within one year | 40/41 | €190,815 | €215,839 | +€25,025 | +13.1% |
| Trade receivables | 40 | €46,126 | €32,905 | -€13,221 | -28.7% |
| Other amounts receivable | 41 | €144,689 | €182,934 | +€38,246 | +26.4% |
| Current investments | 50/53 | €777 | €777 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €200 | €18,236 | +€18,036 | +9,018% |
| Deferred charges and accrued income | 490/1 | €455 | €0 | -€455 | -100% |
| Total equity and liabilities | 10/49 | €214,960 | €251,846 | +€36,885 | +17.2% |
| Equity | 10/15 | €121,065 | €169,885 | +€48,820 | +40.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €106,805 | €135,625 | +€28,820 | +27.0% |
| Amounts payable | 17/49 | €93,895 | €81,961 | -€11,934 | -12.7% |
| Amounts payable after more than one year | 17 | €13,539 | €5,928 | -€7,611 | -56.2% |
| Financial debts | 170/4 | €13,539 | €5,928 | -€7,611 | -56.2% |
| Amounts payable within one year | 42/48 | €80,356 | €74,057 | -€6,300 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €7,291 | €7,611 | +€321 | +4.4% |
| Financial debts | 43 | - | €51 | +€51 | |
| Credit institutions | 430/8 | - | €51 | +€51 | |
| Trade debts | 44 | €68,456 | €40,724 | -€27,732 | -40.5% |
| Suppliers | 440/4 | €68,456 | €40,724 | -€27,732 | -40.5% |
| Taxes, remuneration and social security | 45 | €4,610 | €25,670 | +€21,061 | +457% |
| Taxes | 450/3 | €4,610 | €25,670 | +€21,061 | +457% |
| Accrued charges and deferred income | 492/3 | - | €1,977 | +€1,977 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,490 | €8,793 | +€304 | +3.6% |
| Other operating charges | 640/8 | €2,121 | €2,157 | +€36 | +1.7% |
| Gross operating margin | 9900 | €17,347 | €68,855 | +€51,508 | +297% |
| Operating profit (loss) | 9901 | €6,736 | €57,905 | +€51,169 | +760% |
| Financial income | 75/76B | €6,244 | €9,158 | +€2,914 | +46.7% |
| Recurring financial income | 75 | €6,244 | €9,158 | +€2,914 | +46.7% |
| Financial charges | 65/66B | €1,444 | €1,129 | -€316 | -21.8% |
| Recurring financial charges | 65 | €1,444 | €1,129 | -€316 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €11,536 | €65,934 | +€54,398 | +472% |
| Income taxes | 67/77 | €3,157 | €17,114 | +€13,957 | +442% |
| Profit (loss) for the period | 9904 | €8,379 | €48,820 | +€40,441 | +483% |
| Profit (loss) for the period to be appropriated | 9905 | €8,379 | €48,820 | +€40,441 | +483% |
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 1 November 2026 via checked.be.