FAAR-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.
FAAR-CONSULTING
Largest movements
- Cash +€12,607
up €12,607 (+695%), from €1,814 to €14,421
mainly Other debts (+€22,440) and Depreciation (+€4,838)
- Tangible fixed assets -€2,984
down €2,984 (-19.3%), from €15,498 to €12,515
of which Furniture and vehicles: -€2,819
- Intangible fixed assets +€2,086
new in 2025: €2,086
- Deferred charges and accrued income -€984
down €984 (-18.3%), from €5,371 to €4,387
- Receivables within one year -€975
down €975 (-5.7%), from €16,989 to €16,014
of which Other amounts receivable: -€2,458
- Other debts +€22,440
up €22,440 (+6,777%), from €331 to €22,772
- Profit (loss) carried forward -€10,359
down €10,359 (-45.6%), from €22,737 to €12,378
- Trade debts +€3,141
up €3,141 (+252%), from €1,249 to €4,390
- Current portion of long-term debt -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts -€2,474
down €2,474 (-22.8%), from €10,856 to €8,382
of which Taxes: -€2,483
- Gross operating margin -€26,908
down €26,908, from €24,635 to -€2,273
- Staff costs -€3,904
down €3,904 (-92.1%), from €4,238 to €334
- Taxes -€2,361
down €2,361 (-92.1%), from €2,564 to €203
- Financial charges -€841
down €841 (-25.8%), from €3,267 to €2,426
- Depreciation +€585
up €585 (+13.7%), from €4,254 to €4,838
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 | €39,673 | €49,422 | +€9,749 | +24.6% |
| Fixed assets | 21/28 | €15,498 | €14,600 | -€898 | -5.8% |
| Intangible fixed assets | 21 | - | €2,086 | +€2,086 | |
| Tangible fixed assets | 22/27 | €15,498 | €12,515 | -€2,984 | -19.3% |
| Land and buildings | 22 | €1,361 | €1,254 | -€108 | -7.9% |
| Furniture and vehicles | 24 | €12,277 | €9,458 | -€2,819 | -23.0% |
| Other tangible fixed assets | 26 | €1,860 | €1,803 | -€58 | -3.1% |
| Current assets | 29/58 | €24,174 | €34,822 | +€10,648 | +44.0% |
| Amounts receivable within one year | 40/41 | €16,989 | €16,014 | -€975 | -5.7% |
| Trade receivables | 40 | €14,042 | €15,526 | +€1,483 | +10.6% |
| Other amounts receivable | 41 | €2,946 | €488 | -€2,458 | -83.4% |
| Cash at bank and in hand | 54/58 | €1,814 | €14,421 | +€12,607 | +695% |
| Deferred charges and accrued income | 490/1 | €5,371 | €4,387 | -€984 | -18.3% |
| Total equity and liabilities | 10/49 | €39,673 | €49,422 | +€9,749 | +24.6% |
| Equity | 10/15 | €24,237 | €13,878 | -€10,359 | -42.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,737 | €12,378 | -€10,359 | -45.6% |
| Amounts payable | 17/49 | €15,436 | €35,544 | +€20,108 | +130% |
| Amounts payable within one year | 42/48 | €15,436 | €35,544 | +€20,108 | +130% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | - | -€3,000 | |
| Trade debts | 44 | €1,249 | €4,390 | +€3,141 | +252% |
| Suppliers | 440/4 | €1,249 | €4,390 | +€3,141 | +252% |
| Taxes, remuneration and social security | 45 | €10,856 | €8,382 | -€2,474 | -22.8% |
| Taxes | 450/3 | €8,374 | €5,891 | -€2,483 | -29.6% |
| Remuneration and social security | 454/9 | €2,482 | €2,491 | +€9 | +0.4% |
| Other amounts payable | 47/48 | €331 | €22,772 | +€22,440 | +6,777% |
| Remuneration, social security and pensions | 62 | €4,238 | €334 | -€3,904 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,254 | €4,838 | +€585 | +13.7% |
| Other operating charges | 640/8 | €111 | €189 | +€78 | +70.4% |
| Non-recurring operating charges | 66A | - | €105 | +€105 | |
| Gross operating margin | 9900 | €24,635 | -€2,273 | -€26,908 | |
| Operating profit (loss) | 9901 | €16,033 | -€7,740 | -€23,772 | |
| Financial income | 75/76B | €59 | €9 | -€50 | -84.1% |
| Recurring financial income | 75 | €59 | €9 | -€50 | -84.1% |
| Financial charges | 65/66B | €3,267 | €2,426 | -€841 | -25.8% |
| Recurring financial charges | 65 | €3,267 | €2,426 | -€841 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €12,825 | -€10,156 | -€22,981 | |
| Income taxes | 67/77 | €2,564 | €203 | -€2,361 | -92.1% |
| Profit (loss) for the period | 9904 | €10,261 | -€10,359 | -€20,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,261 | -€10,359 | -€20,620 |
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 16 October 2026 via checked.be.