F7 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.
F7 Consulting
Largest movements
- Current investments -€100,756
down €100,756 (-99.8%), from €100,968 to €213
- Tangible fixed assets -€14,890
down €14,890 (-9.3%), from €160,130 to €145,240
- Receivables within one year -€10,291
down €10,291 (-8.4%), from €122,335 to €112,044
of which Other amounts receivable: -€5,650
- Cash +€6,124
up €6,124 (+13.9%), from €43,971 to €50,096
mainly Current investments (+€100,756) and Other debts (+€56,558)
- Reserves -€171,956
down €171,956 (-45.1%), from €381,498 to €209,542
- Other debts +€56,558
up €56,558 (+701%), from €8,070 to €64,628
- Debts after one year -€10,180
down €10,180 (-66.1%), from €15,412 to €5,232
- Profit (loss) carried forward +€9,401
no longer reported in 2025 (was -€9,401)
- Financial income +€20,282
up €20,282 (+664%), from €3,057 to €23,339
of which Non-recurring financial income: +€21,894
- Gross operating margin +€7,941
up €7,941 (+45.3%), from €17,537 to €25,478
- Taxes +€5,990
up €5,990 (+660%), from €907 to €6,897
- Depreciation -€4,557
down €4,557 (-18.6%), from €24,495 to €19,938
- Other operating charges -€1,783
down €1,783 (-63.6%), from €2,803 to €1,020
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 | €428,925 | €309,161 | -€119,764 | -27.9% |
| Fixed assets | 21/28 | €160,130 | €145,240 | -€14,890 | -9.3% |
| Tangible fixed assets | 22/27 | €160,130 | €145,240 | -€14,890 | -9.3% |
| Plant, machinery and equipment | 23 | €2,135 | €1,669 | -€466 | -21.8% |
| Furniture and vehicles | 24 | €49,943 | €42,586 | -€7,357 | -14.7% |
| Other tangible fixed assets | 26 | €108,052 | €100,984 | -€7,067 | -6.5% |
| Current assets | 29/58 | €268,795 | €163,921 | -€104,874 | -39.0% |
| Amounts receivable within one year | 40/41 | €122,335 | €112,044 | -€10,291 | -8.4% |
| Trade receivables | 40 | €13,582 | €8,941 | -€4,641 | -34.2% |
| Other amounts receivable | 41 | €108,753 | €103,103 | -€5,650 | -5.2% |
| Current investments | 50/53 | €100,968 | €213 | -€100,756 | -99.8% |
| Cash at bank and in hand | 54/58 | €43,971 | €50,096 | +€6,124 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,520 | €1,569 | +€49 | +3.2% |
| Total equity and liabilities | 10/49 | €428,925 | €309,161 | -€119,764 | -27.9% |
| Equity | 10/15 | €378,296 | €215,742 | -€162,555 | -43.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €381,498 | €209,542 | -€171,956 | -45.1% |
| Distributable reserves | 133 | €381,498 | €209,542 | -€171,956 | -45.1% |
| Profit (loss) carried forward | 14 | -€9,401 | - | +€9,401 | |
| Amounts payable | 17/49 | €50,629 | €93,420 | +€42,791 | +84.5% |
| Amounts payable after more than one year | 17 | €15,412 | €5,232 | -€10,180 | -66.1% |
| Financial debts | 170/4 | €15,412 | €5,232 | -€10,180 | -66.1% |
| Amounts payable within one year | 42/48 | €34,325 | €86,116 | +€51,791 | +151% |
| Current portion of amounts payable after more than one year | 42 | €9,814 | €10,180 | +€366 | +3.7% |
| Trade debts | 44 | €7,026 | €4,427 | -€2,600 | -37.0% |
| Suppliers | 440/4 | €7,026 | €4,427 | -€2,600 | -37.0% |
| Taxes, remuneration and social security | 45 | €9,415 | €6,881 | -€2,533 | -26.9% |
| Taxes | 450/3 | €9,415 | €6,881 | -€2,533 | -26.9% |
| Other amounts payable | 47/48 | €8,070 | €64,628 | +€56,558 | +701% |
| Accrued charges and deferred income | 492/3 | €891 | €2,072 | +€1,181 | +132% |
| Non-recurring operating income | 76A | €13,495 | - | -€13,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,495 | €19,938 | -€4,557 | -18.6% |
| Other operating charges | 640/8 | €2,803 | €1,020 | -€1,783 | -63.6% |
| Gross operating margin | 9900 | €17,537 | €25,478 | +€7,941 | +45.3% |
| Operating profit (loss) | 9901 | -€9,761 | €4,520 | +€14,281 | |
| Financial income | 75/76B | €3,057 | €23,339 | +€20,282 | +664% |
| Recurring financial income | 75 | €3,057 | €1,445 | -€1,612 | -52.7% |
| Non-recurring financial income | 76B | - | €21,894 | +€21,894 | |
| Financial charges | 65/66B | €1,790 | €3,001 | +€1,211 | +67.7% |
| Recurring financial charges | 65 | €1,790 | €3,001 | +€1,211 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,494 | €24,858 | +€33,352 | |
| Income taxes | 67/77 | €907 | €6,897 | +€5,990 | +660% |
| Profit (loss) for the period | 9904 | -€9,401 | €17,961 | +€27,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,401 | €17,961 | +€27,362 |
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 21 October 2026 via checked.be.