FA CONSULTANCY SERVICES: 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 CONSULTANCY SERVICES
Largest movements
- Cash +€119,355
up €119,355 (+367.5%), from €32,480 to €151,836
mainly Current investments (+€55,000) and Net result for the year (+€50,334)
- Current investments -€55,000
no longer reported in 2025 (was €55,000)
- Deferred charges and accrued income -€5,466
down €5,466 (-63.7%), from €8,585 to €3,119
- Receivables within one year -€4,966
down €4,966 (-33.1%), from €14,982 to €10,016
of which Other amounts receivable: -€9,897
- Reserves +€50,334
up €50,334 (+46.9%), from €107,424 to €157,758
- Tax, wage and social debts +€2,601
up €2,601 (+115.3%), from €2,257 to €4,858
- Other debts +€2,416
up €2,416 (+518.6%), from €466 to €2,882
- Advances received -€1,758
no longer reported in 2025 (was €1,758)
- Gross operating margin +€39,500
up €39,500 (+126.3%), from €31,283 to €70,783
- Taxes +€11,085
up €11,085 (+123.5%), from €8,978 to €20,063
- Financial income +€1,130
up €1,130 (+126.6%), from €893 to €2,023
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 | €114,900 | €167,776 | +€52,876 | +46.0% |
| Fixed assets | 21/28 | €3,853 | €2,805 | -€1,047 | -27.2% |
| Tangible fixed assets | 22/27 | €3,853 | €2,805 | -€1,047 | -27.2% |
| Furniture and vehicles | 24 | €3,853 | €2,805 | -€1,047 | -27.2% |
| Current assets | 29/58 | €111,047 | €164,970 | +€53,923 | +48.6% |
| Amounts receivable within one year | 40/41 | €14,982 | €10,016 | -€4,966 | -33.1% |
| Trade receivables | 40 | €5,085 | €10,016 | +€4,931 | +97.0% |
| Other amounts receivable | 41 | €9,897 | - | -€9,897 | |
| Current investments | 50/53 | €55,000 | - | -€55,000 | |
| Cash at bank and in hand | 54/58 | €32,480 | €151,836 | +€119,355 | +367.5% |
| Deferred charges and accrued income | 490/1 | €8,585 | €3,119 | -€5,466 | -63.7% |
| Total equity and liabilities | 10/49 | €114,900 | €167,776 | +€52,876 | +46.0% |
| Equity | 10/15 | €107,424 | €157,758 | +€50,334 | +46.9% |
| Reserves | 13 | €107,424 | €157,758 | +€50,334 | +46.9% |
| Distributable reserves | 133 | €107,424 | €157,758 | +€50,334 | +46.9% |
| Amounts payable | 17/49 | €7,476 | €10,018 | +€2,542 | +34.0% |
| Amounts payable within one year | 42/48 | €7,476 | €10,018 | +€2,542 | +34.0% |
| Trade debts | 44 | €2,995 | €2,278 | -€718 | -24.0% |
| Suppliers | 440/4 | €2,995 | €2,278 | -€718 | -24.0% |
| Advances received on contracts in progress | 46 | €1,758 | - | -€1,758 | |
| Taxes, remuneration and social security | 45 | €2,257 | €4,858 | +€2,601 | +115.3% |
| Taxes | 450/3 | €2,257 | €4,858 | +€2,601 | +115.3% |
| Other amounts payable | 47/48 | €466 | €2,882 | +€2,416 | +518.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €1,047 | +€169 | +19.2% |
| Other operating charges | 640/8 | €705 | €819 | +€114 | +16.2% |
| Gross operating margin | 9900 | €31,283 | €70,783 | +€39,500 | +126.3% |
| Operating profit (loss) | 9901 | €29,700 | €68,917 | +€39,217 | +132.0% |
| Financial income | 75/76B | €893 | €2,023 | +€1,130 | +126.6% |
| Recurring financial income | 75 | €893 | €2,023 | +€1,130 | +126.6% |
| Financial charges | 65/66B | €626 | €543 | -€83 | -13.3% |
| Recurring financial charges | 65 | €626 | €543 | -€83 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €29,966 | €70,397 | +€40,431 | +134.9% |
| Income taxes | 67/77 | €8,978 | €20,063 | +€11,085 | +123.5% |
| Profit (loss) for the period | 9904 | €20,988 | €50,334 | +€29,346 | +139.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,988 | €50,334 | +€29,346 | +139.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.