Facility 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.
Facility Consulting
Largest movements
- Receivables within one year -€15,508
down €15,508 (-71.1%), from €21,808 to €6,300
of which Trade receivables: -€17,971
- Stocks and contracts +€7,846
up €7,846 (+15.2%), from €51,521 to €59,366
- Cash +€5,159
up €5,159 (+120%), from €4,313 to €9,472
mainly Tax, wage and social debts (+€18,448) and Net result for the year (+€15,881)
- Tangible fixed assets -€2,075
down €2,075 (-89.7%), from €2,312 to €238
of which Furniture and vehicles: -€1,745
- Trade debts -€36,541
down €36,541 (-77.9%), from €46,888 to €10,347
- Tax, wage and social debts +€18,448
up €18,448 (+79.2%), from €23,300 to €41,748
of which Taxes: +€12,046
- Profit (loss) carried forward +€15,881
up €15,881 (+80.5%), from -€19,722 to -€3,842
- Accrued charges and deferred income -€2,000
no longer reported in 2024 (was €2,000)
- Short-term financial debts -€1,046
no longer reported in 2024 (was €1,046)
- Gross operating margin +€20,625
up €20,625 (+85.8%), from €24,026 to €44,651
- Staff costs -€17,662
down €17,662 (-50.8%), from €34,792 to €17,130
- Taxes +€6,022
new in 2024: €6,022
- Other operating charges -€2,634
down €2,634 (-87.3%), from €3,018 to €384
- Financial charges -€1,179
down €1,179 (-27.4%), from €4,299 to €3,120
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,911 | €81,654 | -€5,258 | -6.0% |
| Fixed assets | 21/28 | €8,590 | €6,515 | -€2,075 | -24.2% |
| Tangible fixed assets | 22/27 | €2,312 | €238 | -€2,075 | -89.7% |
| Furniture and vehicles | 24 | €1,983 | €238 | -€1,745 | -88.0% |
| Other tangible fixed assets | 26 | €329 | - | -€329 | |
| Financial fixed assets | 28 | €6,278 | €6,278 | = | 0.0% |
| Current assets | 29/58 | €78,321 | €75,138 | -€3,183 | -4.1% |
| Stocks and contracts in progress | 3 | €51,521 | €59,366 | +€7,846 | +15.2% |
| Stocks | 30/36 | €51,521 | €59,366 | +€7,846 | +15.2% |
| Amounts receivable within one year | 40/41 | €21,808 | €6,300 | -€15,508 | -71.1% |
| Trade receivables | 40 | €17,971 | - | -€17,971 | |
| Other amounts receivable | 41 | €3,837 | €6,300 | +€2,463 | +64.2% |
| Cash at bank and in hand | 54/58 | €4,313 | €9,472 | +€5,159 | +120% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €86,911 | €81,654 | -€5,258 | -6.0% |
| Equity | 10/15 | -€1,222 | €14,658 | +€15,881 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €3,500 | €3,500 | = | 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% |
| Distributable reserves | 133 | €1,640 | €1,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,722 | -€3,842 | +€15,881 | +80.5% |
| Amounts payable | 17/49 | €88,134 | €66,995 | -€21,138 | -24.0% |
| Amounts payable within one year | 42/48 | €86,134 | €66,995 | -€19,138 | -22.2% |
| Financial debts | 43 | €1,046 | - | -€1,046 | |
| Credit institutions | 430/8 | €1,046 | - | -€1,046 | |
| Trade debts | 44 | €46,888 | €10,347 | -€36,541 | -77.9% |
| Suppliers | 440/4 | €46,888 | €10,347 | -€36,541 | -77.9% |
| Taxes, remuneration and social security | 45 | €23,300 | €41,748 | +€18,448 | +79.2% |
| Taxes | 450/3 | €18,288 | €30,333 | +€12,046 | +65.9% |
| Remuneration and social security | 454/9 | €5,012 | €11,415 | +€6,403 | +128% |
| Other amounts payable | 47/48 | €14,900 | €14,900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €34,792 | €17,130 | -€17,662 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | €2,075 | +€23 | +1.1% |
| Other operating charges | 640/8 | €3,018 | €384 | -€2,634 | -87.3% |
| Non-recurring operating charges | 66A | - | €39 | +€39 | |
| Gross operating margin | 9900 | €24,026 | €44,651 | +€20,625 | +85.8% |
| Operating profit (loss) | 9901 | -€15,836 | €25,022 | +€40,858 | |
| Financial charges | 65/66B | €4,299 | €3,120 | -€1,179 | -27.4% |
| Recurring financial charges | 65 | €4,299 | €3,120 | -€1,179 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,135 | €21,903 | +€42,038 | |
| Income taxes | 67/77 | - | €6,022 | +€6,022 | |
| Profit (loss) for the period | 9904 | -€20,135 | €15,881 | +€36,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,135 | €15,881 | +€36,016 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.