FACE 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.
FACE Consulting
Largest movements
- Cash +€343,158
up €343,158 (+192.3%), from €178,455 to €521,612
mainly Current investments (+€200,000) and Net result for the year (+€155,510)
- Current investments -€200,000
down €200,000 (-66.7%), from €300,000 to €100,000
- Other debts +€154,056
up €154,056 (+1905.2%), from €8,086 to €162,142
- Tax, wage and social debts -€11,750
down €11,750 (-24.5%), from €48,035 to €36,285
- Gross operating margin +€54,929
up €54,929 (+36.8%), from €149,219 to €204,148
- Taxes +€14,441
up €14,441 (+39.9%), from €36,150 to €50,590
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 | €507,920 | €652,972 | +€145,053 | +28.6% |
| Fixed assets | 21/28 | €4,387 | €3,463 | -€924 | -21.1% |
| Tangible fixed assets | 22/27 | €4,387 | €3,463 | -€924 | -21.1% |
| Furniture and vehicles | 24 | €4,387 | €3,463 | -€924 | -21.1% |
| Current assets | 29/58 | €503,532 | €649,509 | +€145,977 | +29.0% |
| Amounts receivable within one year | 40/41 | €25,078 | €27,897 | +€2,819 | +11.2% |
| Trade receivables | 40 | €25,078 | €27,897 | +€2,819 | +11.2% |
| Current investments | 50/53 | €300,000 | €100,000 | -€200,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €178,455 | €521,612 | +€343,158 | +192.3% |
| Total equity and liabilities | 10/49 | €507,920 | €652,972 | +€145,053 | +28.6% |
| Equity | 10/15 | €447,775 | €448,285 | +€510 | +0.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €445,000 | €445,000 | = | 0.0% |
| Distributable reserves | 133 | €445,000 | €445,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €775 | €1,285 | +€510 | +65.8% |
| Amounts payable | 17/49 | €60,144 | €204,687 | +€144,542 | +240.3% |
| Amounts payable within one year | 42/48 | €59,509 | €204,148 | +€144,639 | +243.1% |
| Trade debts | 44 | €3,388 | €5,721 | +€2,333 | +68.8% |
| Suppliers | 440/4 | €3,388 | €5,721 | +€2,333 | +68.8% |
| Taxes, remuneration and social security | 45 | €48,035 | €36,285 | -€11,750 | -24.5% |
| Taxes | 450/3 | €48,035 | €36,285 | -€11,750 | -24.5% |
| Other amounts payable | 47/48 | €8,086 | €162,142 | +€154,056 | +1905.2% |
| Accrued charges and deferred income | 492/3 | €635 | €539 | -€96 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,117 | €3,340 | +€224 | +7.2% |
| Other operating charges | 640/8 | €864 | €789 | -€75 | -8.7% |
| Gross operating margin | 9900 | €149,219 | €204,148 | +€54,929 | +36.8% |
| Operating profit (loss) | 9901 | €145,238 | €200,019 | +€54,781 | +37.7% |
| Financial income | 75/76B | €9,816 | €7,936 | -€1,879 | -19.1% |
| Recurring financial income | 75 | €9,816 | €7,936 | -€1,879 | -19.1% |
| Financial charges | 65/66B | €2,380 | €1,855 | -€526 | -22.1% |
| Recurring financial charges | 65 | €2,380 | €1,855 | -€526 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €152,673 | €206,100 | +€53,427 | +35.0% |
| Income taxes | 67/77 | €36,150 | €50,590 | +€14,441 | +39.9% |
| Profit (loss) for the period | 9904 | €116,524 | €155,510 | +€38,986 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €116,524 | €155,510 | +€38,986 | +33.5% |
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 30 September 2026 via checked.be.