FA Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€214,452
up €214,452 (+78.1%), from €274,489 to €488,941
- Cash -€53,340
down €53,340 (-43.5%), from €122,741 to €69,401
mainly Investment in fixed assets (net) (-€222,650) and Receivables within one year (-€26,554)
- Receivables within one year +€26,554
up €26,554 (+110.0%), from €24,134 to €50,688
of which Trade receivables: +€28,828
- Debts after one year +€143,281
up €143,281 (+71.8%), from €199,501 to €342,783
- Trade debts +€24,506
up €24,506 (+3377.8%), from €726 to €25,232
- Tax, wage and social debts +€9,257
up €9,257 (+110.9%), from €8,348 to €17,605
- Profit (loss) carried forward +€7,089
up €7,089, from -€7,089 to €0
- Gross operating margin -€33,573
down €33,573 (-48.7%), from €68,988 to €35,415
- Depreciation -€20,310
down €20,310 (-71.2%), from €28,508 to €8,198
- Financial charges +€4,989
up €4,989 (+49.1%), from €10,159 to €15,148
- Taxes +€2,139
up €2,139 (+1642.9%), from €130 to €2,269
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 | €421,736 | €609,851 | +€188,115 | +44.6% |
| Fixed assets | 21/28 | €274,489 | €488,941 | +€214,452 | +78.1% |
| Tangible fixed assets | 22/27 | €274,489 | €488,941 | +€214,452 | +78.1% |
| Land and buildings | 22 | €274,489 | €488,941 | +€214,452 | +78.1% |
| Current assets | 29/58 | €147,247 | €120,910 | -€26,337 | -17.9% |
| Amounts receivable within one year | 40/41 | €24,134 | €50,688 | +€26,554 | +110.0% |
| Trade receivables | 40 | €18,235 | €47,063 | +€28,828 | +158.1% |
| Other amounts receivable | 41 | €5,900 | €3,625 | -€2,274 | -38.6% |
| Cash at bank and in hand | 54/58 | €122,741 | €69,401 | -€53,340 | -43.5% |
| Deferred charges and accrued income | 490/1 | €372 | €821 | +€449 | +120.6% |
| Total equity and liabilities | 10/49 | €421,736 | €609,851 | +€188,115 | +44.6% |
| Equity | 10/15 | €121,884 | €131,721 | +€9,837 | +8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,974 | €126,721 | +€2,748 | +2.2% |
| Distributable reserves | 133 | €123,974 | €126,721 | +€2,748 | +2.2% |
| Profit (loss) carried forward | 14 | -€7,089 | €0 | +€7,089 | |
| Amounts payable | 17/49 | €299,852 | €478,130 | +€178,278 | +59.5% |
| Amounts payable after more than one year | 17 | €199,501 | €342,783 | +€143,281 | +71.8% |
| Financial debts | 170/4 | €199,501 | €342,783 | +€143,281 | +71.8% |
| Amounts payable within one year | 42/48 | €100,351 | €135,348 | +€34,997 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €8,812 | €9,001 | +€189 | +2.1% |
| Trade debts | 44 | €726 | €25,232 | +€24,506 | +3377.8% |
| Suppliers | 440/4 | €726 | €25,232 | +€24,506 | +3377.8% |
| Taxes, remuneration and social security | 45 | €8,348 | €17,605 | +€9,257 | +110.9% |
| Taxes | 450/3 | €8,348 | €17,605 | +€9,257 | +110.9% |
| Other amounts payable | 47/48 | €82,466 | €83,510 | +€1,044 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,508 | €8,198 | -€20,310 | -71.2% |
| Other operating charges | 640/8 | €1,079 | €591 | -€488 | -45.2% |
| Non-recurring operating charges | 66A | €36,625 | €0 | -€36,625 | -100.0% |
| Gross operating margin | 9900 | €68,988 | €35,415 | -€33,573 | -48.7% |
| Operating profit (loss) | 9901 | €2,776 | €26,626 | +€23,849 | +859.0% |
| Financial income | 75/76B | €423 | €628 | +€205 | +48.4% |
| Recurring financial income | 75 | €423 | €628 | +€205 | +48.4% |
| Financial charges | 65/66B | €10,159 | €15,148 | +€4,989 | +49.1% |
| Recurring financial charges | 65 | €10,159 | €15,148 | +€4,989 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,959 | €12,106 | +€19,065 | |
| Income taxes | 67/77 | €130 | €2,269 | +€2,139 | +1642.9% |
| Profit (loss) for the period | 9904 | -€7,089 | €9,837 | +€16,926 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,089 | €9,837 | +€16,926 |
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 3 October 2026 via checked.be.