FACE TWO X 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.
FACE TWO X CONSULTING
Largest movements
- Receivables after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
of which Other amounts receivable: -€150,000
- Receivables within one year +€101,583
up €101,583 (+567%), from €17,912 to €119,495
of which Other amounts receivable: +€92,864
- Deferred charges and accrued income -€7,594
down €7,594 (-79.2%), from €9,590 to €1,996
- Tangible fixed assets -€4,370
down €4,370 (-2.1%), from €204,062 to €199,692
of which Land and buildings: -€6,107
- Other debts -€28,672
down €28,672 (-80.5%), from €35,622 to €6,950
- Reserves -€17,930
down €17,930 (-13.6%), from €131,756 to €113,826
- Debts after one year -€10,949
down €10,949 (-7.5%), from €145,312 to €134,363
- Tax, wage and social debts +€6,785
up €6,785 (+61.5%), from €11,025 to €17,810
of which Taxes: +€6,606
- Current portion of long-term debt -€5,724
down €5,724 (-32.6%), from €17,574 to €11,850
- Gross operating margin +€15,740
up €15,740 (+70.9%), from €22,209 to €37,949
- Staff costs +€1,991
up €1,991 (+4.7%), from €42,740 to €44,731
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 | €382,526 | €321,367 | -€61,159 | -16.0% |
| Fixed assets | 21/28 | €204,062 | €199,692 | -€4,370 | -2.1% |
| Tangible fixed assets | 22/27 | €204,062 | €199,692 | -€4,370 | -2.1% |
| Land and buildings | 22 | €201,113 | €195,006 | -€6,107 | -3.0% |
| Plant, machinery and equipment | 23 | €421 | €256 | -€165 | -39.2% |
| Furniture and vehicles | 24 | €1,685 | €2,614 | +€929 | +55.1% |
| Other tangible fixed assets | 26 | €843 | €1,816 | +€973 | +115% |
| Current assets | 29/58 | €178,464 | €121,675 | -€56,789 | -31.8% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100% |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | €150,000 | - | -€150,000 | |
| Amounts receivable within one year | 40/41 | €17,912 | €119,495 | +€101,583 | +567% |
| Trade receivables | 40 | €11,912 | €20,631 | +€8,719 | +73.2% |
| Other amounts receivable | 41 | €6,000 | €98,864 | +€92,864 | +1,548% |
| Cash at bank and in hand | 54/58 | €962 | €184 | -€778 | -80.9% |
| Deferred charges and accrued income | 490/1 | €9,590 | €1,996 | -€7,594 | -79.2% |
| Total equity and liabilities | 10/49 | €382,526 | €321,367 | -€61,159 | -16.0% |
| Equity | 10/15 | €158,423 | €140,493 | -€17,930 | -11.3% |
| Contributions | 10/11 | €26,667 | €26,667 | = | 0.0% |
| Reserves | 13 | €131,756 | €113,826 | -€17,930 | -13.6% |
| Distributable reserves | 133 | €131,756 | €113,826 | -€17,930 | -13.6% |
| Amounts payable | 17/49 | €224,103 | €180,874 | -€43,229 | -19.3% |
| Amounts payable after more than one year | 17 | €145,312 | €134,363 | -€10,949 | -7.5% |
| Financial debts | 170/4 | €145,312 | €134,363 | -€10,949 | -7.5% |
| Amounts payable within one year | 42/48 | €78,482 | €46,224 | -€32,258 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €17,574 | €11,850 | -€5,724 | -32.6% |
| Financial debts | 43 | €10,598 | €9,614 | -€984 | -9.3% |
| Credit institutions | 430/8 | €10,598 | €9,614 | -€984 | -9.3% |
| Trade debts | 44 | €3,663 | €0 | -€3,663 | -100% |
| Suppliers | 440/4 | €3,663 | €0 | -€3,663 | -100% |
| Taxes, remuneration and social security | 45 | €11,025 | €17,810 | +€6,785 | +61.5% |
| Taxes | 450/3 | €9,239 | €15,845 | +€6,606 | +71.5% |
| Remuneration and social security | 454/9 | €1,786 | €1,965 | +€179 | +10.0% |
| Other amounts payable | 47/48 | €35,622 | €6,950 | -€28,672 | -80.5% |
| Accrued charges and deferred income | 492/3 | €309 | €287 | -€22 | -7.1% |
| Remuneration, social security and pensions | 62 | €42,740 | €44,731 | +€1,991 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,509 | €7,432 | -€77 | -1.0% |
| Other operating charges | 640/8 | €1,576 | €1,637 | +€61 | +3.9% |
| Non-recurring operating charges | 66A | - | €370 | +€370 | |
| Gross operating margin | 9900 | €22,209 | €37,949 | +€15,740 | +70.9% |
| Operating profit (loss) | 9901 | -€29,616 | -€16,221 | +€13,395 | +45.2% |
| Financial income | 75/76B | €3,855 | €3,855 | = | 0.0% |
| Recurring financial income | 75 | €3,855 | €3,855 | = | 0.0% |
| Financial charges | 65/66B | €5,322 | €5,564 | +€242 | +4.5% |
| Recurring financial charges | 65 | €5,322 | €5,564 | +€242 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,083 | -€17,930 | +€13,153 | +42.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€31,083 | -€17,930 | +€13,153 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,083 | -€17,930 | +€13,153 | +42.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.