FAC Consult: 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.
FAC Consult
Largest movements
- Receivables within one year +€15,974
up €15,974 (+99.1%), from €16,117 to €32,090
of which Trade receivables: +€9,075
- Cash -€13,144
down €13,144 (-87.4%), from €15,037 to €1,894
mainly Receivables within one year (-€15,974) and Trade debts (-€1,675)
- Reserves +€3,723
up €3,723 (+4.0%), from €92,453 to €96,177
- Trade debts -€1,675
no longer reported in 2025 (was €1,675)
- Tax, wage and social debts +€1,109
up €1,109 (+60.7%), from €1,826 to €2,936
- Purchases and services -€1,111
down €1,111 (-15.2%), from €7,317 to €6,206
- Gross operating margin +€686
up €686 (+12.2%), from €5,608 to €6,294
- Financial income +€520
up €520 (+92.6%), from €561 to €1,081
- Depreciation -€505
down €505 (-27.5%), from €1,837 to €1,332
- Taxes +€500
up €500 (+38.5%), from €1,300 to €1,800
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 | €106,974 | €109,112 | +€2,138 | +2.0% |
| Fixed assets | 21/28 | €75,820 | €75,128 | -€692 | -0.9% |
| Tangible fixed assets | 22/27 | €75,820 | €75,128 | -€692 | -0.9% |
| Land and buildings | 22 | €29,320 | €27,998 | -€1,322 | -4.5% |
| Furniture and vehicles | 24 | €46,500 | €47,130 | +€630 | +1.4% |
| Current assets | 29/58 | €31,154 | €33,984 | +€2,830 | +9.1% |
| Amounts receivable within one year | 40/41 | €16,117 | €32,090 | +€15,974 | +99.1% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €16,117 | €23,015 | +€6,899 | +42.8% |
| Cash at bank and in hand | 54/58 | €15,037 | €1,894 | -€13,144 | -87.4% |
| Total equity and liabilities | 10/49 | €106,974 | €109,112 | +€2,138 | +2.0% |
| Equity | 10/15 | €102,453 | €106,177 | +€3,723 | +3.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €92,453 | €96,177 | +€3,723 | +4.0% |
| Distributable reserves | 133 | €92,453 | €96,177 | +€3,723 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €4,521 | €2,936 | -€1,585 | -35.1% |
| Amounts payable within one year | 42/48 | €4,521 | €2,936 | -€1,585 | -35.1% |
| Trade debts | 44 | €1,675 | - | -€1,675 | |
| Suppliers | 440/4 | €1,675 | - | -€1,675 | |
| Taxes, remuneration and social security | 45 | €1,826 | €2,936 | +€1,109 | +60.7% |
| Taxes | 450/3 | €1,826 | €2,936 | +€1,109 | +60.7% |
| Other amounts payable | 47/48 | €1,020 | - | -€1,020 | |
| Turnover | 70 | €12,925 | €12,500 | -€425 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,317 | €6,206 | -€1,111 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €1,332 | -€505 | -27.5% |
| Other operating charges | 640/8 | €551 | €520 | -€32 | -5.7% |
| Gross operating margin | 9900 | €5,608 | €6,294 | +€686 | +12.2% |
| Operating profit (loss) | 9901 | €3,220 | €4,442 | +€1,222 | +38.0% |
| Financial income | 75/76B | €561 | €1,081 | +€520 | +92.6% |
| Recurring financial income | 75 | €561 | €1,081 | +€520 | +92.6% |
| Financial charges | 65/66B | €3 | €0 | -€3 | -99.7% |
| Recurring financial charges | 65 | €3 | €0 | -€3 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €3,778 | €5,523 | +€1,745 | +46.2% |
| Income taxes | 67/77 | €1,300 | €1,800 | +€500 | +38.5% |
| Profit (loss) for the period | 9904 | €2,478 | €3,723 | +€1,245 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,478 | €3,723 | +€1,245 | +50.3% |
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 10 October 2026 via checked.be.