FA I.T. CONSULTING: what changed
FA I.T. CONSULTING
Largest movements
- Cash +€27,380
up €27,380 (+44.3%), from €61,764 to €89,144
mainly Net result for the year (+€122,719) and Receivables within one year (+€23,368)
- Receivables within one year -€23,368
down €23,368 (-26.6%), from €87,730 to €64,362
of which Trade receivables: -€23,456
- Tangible fixed assets -€1,944
down €1,944 (-37.6%), from €5,174 to €3,230
of which Furniture and vehicles: -€1,331
- Other debts +€9,000
up €9,000 (+7.8%), from €115,000 to €124,000
- Tax, wage and social debts -€4,862
down €4,862 (-31.5%), from €15,441 to €10,579
- Gross operating margin +€12,503
up €12,503 (+8.2%), from €151,567 to €164,070
- Taxes +€3,138
up €3,138 (+9.4%), from €33,441 to €36,579
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,580 | €157,709 | +€2,129 | +1.4% |
| Fixed assets | 21/28 | €5,174 | €3,230 | -€1,944 | -37.6% |
| Tangible fixed assets | 22/27 | €5,174 | €3,230 | -€1,944 | -37.6% |
| Furniture and vehicles | 24 | €3,947 | €2,617 | -€1,331 | -33.7% |
| Other tangible fixed assets | 26 | €1,226 | €613 | -€613 | -50.0% |
| Current assets | 29/58 | €150,406 | €154,479 | +€4,073 | +2.7% |
| Amounts receivable within one year | 40/41 | €87,730 | €64,362 | -€23,368 | -26.6% |
| Trade receivables | 40 | €87,200 | €63,744 | -€23,456 | -26.9% |
| Other amounts receivable | 41 | €530 | €618 | +€88 | +16.6% |
| Cash at bank and in hand | 54/58 | €61,764 | €89,144 | +€27,380 | +44.3% |
| Deferred charges and accrued income | 490/1 | €912 | €973 | +€61 | +6.6% |
| Total equity and liabilities | 10/49 | €155,580 | €157,709 | +€2,129 | +1.4% |
| Equity | 10/15 | €22,651 | €21,370 | -€1,281 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,191 | €910 | -€1,281 | -58.5% |
| Amounts payable | 17/49 | €132,929 | €136,338 | +€3,410 | +2.6% |
| Amounts payable within one year | 42/48 | €132,929 | €136,338 | +€3,410 | +2.6% |
| Trade debts | 44 | €2,488 | €1,760 | -€728 | -29.3% |
| Suppliers | 440/4 | €2,488 | €1,760 | -€728 | -29.3% |
| Taxes, remuneration and social security | 45 | €15,441 | €10,579 | -€4,862 | -31.5% |
| Taxes | 450/3 | €15,441 | €10,579 | -€4,862 | -31.5% |
| Other amounts payable | 47/48 | €115,000 | €124,000 | +€9,000 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €1,944 | +€581 | +42.6% |
| Other operating charges | 640/8 | €793 | €942 | +€149 | +18.8% |
| Gross operating margin | 9900 | €151,567 | €164,070 | +€12,503 | +8.2% |
| Operating profit (loss) | 9901 | €149,410 | €161,184 | +€11,774 | +7.9% |
| Financial charges | 65/66B | €1,886 | €1,886 | = | 0.0% |
| Recurring financial charges | 65 | €1,886 | €1,886 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €147,524 | €159,298 | +€11,774 | +8.0% |
| Income taxes | 67/77 | €33,441 | €36,579 | +€3,138 | +9.4% |
| Profit (loss) for the period | 9904 | €114,083 | €122,719 | +€8,636 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,083 | €122,719 | +€8,636 | +7.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.