FA CONSULT: what changed
Two fiscal 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.
FA CONSULT
Largest movements
- Receivables within one year -€11,072
down €11,072 (-49.0%), from €22,584 to €11,512
of which Trade receivables: -€10,529
- Cash +€9,649
up €9,649 (+32.8%), from €29,401 to €39,050
mainly Receivables within one year (+€11,072) and Net result for the year (+€7,220)
- Tangible fixed assets -€613
down €613 (-24.2%), from €2,537 to €1,924
of which Plant, machinery and equipment: -€444
- Other debts -€8,156
down €8,156 (-68.3%), from €11,950 to €3,794
- Reserves +€6,387
up €6,387 (+117.5%), from €5,433 to €11,820
- Tax, wage and social debts -€2,242
down €2,242 (-93.7%), from €2,392 to €150
of which Taxes: -€2,242
- Accrued charges and deferred income +€1,805
new in 2025: €1,805
- Gross operating margin +€1,460
up €1,460 (+12.9%), from €11,280 to €12,740
- Other operating charges -€497
down €497 (-54.7%), from €910 to €413
- Taxes +€347
up €347 (+13.5%), from €2,578 to €2,925
- Staff costs +€250
no longer reported in 2025 (was -€250)
- Financial income -€183
down €183 (-66.4%), from €276 to €93
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.
Cash bridge derived
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 | €55,796 | €53,869 | -€1,927 | -3.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,717 | €2,104 | -€613 | -22.6% |
| Tangible fixed assets | 22/27 | €2,537 | €1,924 | -€613 | -24.2% |
| Plant, machinery and equipment | 23 | €2,113 | €1,669 | -€444 | -21.0% |
| Furniture and vehicles | 24 | €424 | €255 | -€169 | -39.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €53,080 | €51,765 | -€1,314 | -2.5% |
| Amounts receivable within one year | 40/41 | €22,584 | €11,512 | -€11,072 | -49.0% |
| Trade receivables | 40 | €21,029 | €10,500 | -€10,529 | -50.1% |
| Other amounts receivable | 41 | €1,555 | €1,012 | -€543 | -34.9% |
| Cash at bank and in hand | 54/58 | €29,401 | €39,050 | +€9,649 | +32.8% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,204 | +€109 | +10.0% |
| Total equity and liabilities | 10/49 | €55,796 | €53,869 | -€1,927 | -3.5% |
| Equity | 10/15 | €39,550 | €45,937 | +€6,387 | +16.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €5,433 | €11,820 | +€6,387 | +117.5% |
| Distributable reserves | 133 | €5,433 | €11,820 | +€6,387 | +117.5% |
| Profit (loss) carried forward | 14 | €13,657 | €13,657 | = | 0.0% |
| Amounts payable | 17/49 | €16,246 | €7,932 | -€8,314 | -51.2% |
| Amounts payable within one year | 42/48 | €16,246 | €6,127 | -€10,119 | -62.3% |
| Trade debts | 44 | €1,904 | €2,183 | +€278 | +14.6% |
| Suppliers | 440/4 | €1,904 | €2,183 | +€278 | +14.6% |
| Taxes, remuneration and social security | 45 | €2,392 | €150 | -€2,242 | -93.7% |
| Taxes | 450/3 | €2,392 | €150 | -€2,242 | -93.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €11,950 | €3,794 | -€8,156 | -68.3% |
| Accrued charges and deferred income | 492/3 | - | €1,805 | +€1,805 | |
| Remuneration, social security and pensions | 62 | -€250 | - | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €613 | +€52 | +9.3% |
| Other operating charges | 640/8 | €910 | €413 | -€497 | -54.7% |
| Gross operating margin | 9900 | €11,280 | €12,740 | +€1,460 | +12.9% |
| Operating profit (loss) | 9901 | €10,059 | €11,714 | +€1,655 | +16.5% |
| Financial income | 75/76B | €276 | €93 | -€183 | -66.4% |
| Recurring financial income | 75 | €276 | €93 | -€183 | -66.4% |
| Financial charges | 65/66B | €1,489 | €1,662 | +€173 | +11.6% |
| Recurring financial charges | 65 | €1,489 | €1,662 | +€173 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €8,845 | €10,145 | +€1,300 | +14.7% |
| Income taxes | 67/77 | €2,578 | €2,925 | +€347 | +13.5% |
| Profit (loss) for the period | 9904 | €6,266 | €7,220 | +€953 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,266 | €7,220 | +€953 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.