FAES 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.
FAES Consulting
Largest movements
- Cash -€216,418
no longer reported in 2025 (was €216,418)
mainly Current investments (-€211,162) and Other debts (-€2,078)
- Current investments +€211,162
new in 2025: €211,162
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€484
down €484 (-7.2%), from -€6,732 to -€7,216
- Purchases and services +€409
up €409 (+5.0%), from €8,243 to €8,652
- Other operating charges +€373
up €373 (+76.7%), from €486 to €859
- Financial income +€338
up €338 (+5.6%), from €6,011 to €6,349
- Turnover -€75
down €75 (-5.0%), from €1,511 to €1,436
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 | €248,082 | €244,278 | -€3,804 | -1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Current assets | 29/58 | €248,082 | €244,278 | -€3,804 | -1.5% |
| Amounts receivable within one year | 40/41 | €30,963 | €32,049 | +€1,086 | +3.5% |
| Other amounts receivable | 41 | €30,963 | €32,049 | +€1,086 | +3.5% |
| Current investments | 50/53 | - | €211,162 | +€211,162 | |
| Cash at bank and in hand | 54/58 | €216,418 | - | -€216,418 | |
| Deferred charges and accrued income | 490/1 | €701 | €1,067 | +€366 | +52.2% |
| Total equity and liabilities | 10/49 | €248,082 | €244,278 | -€3,804 | -1.5% |
| Equity | 10/15 | €246,004 | €244,278 | -€1,726 | -0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,077 | €40,077 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,077 | €40,077 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,077 | €40,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,335 | €185,609 | -€1,726 | -0.9% |
| Amounts payable | 17/49 | €2,078 | €0 | -€2,078 | -100.0% |
| Amounts payable within one year | 42/48 | €2,078 | €0 | -€2,078 | -100.0% |
| Other amounts payable | 47/48 | €2,078 | €0 | -€2,078 | -100.0% |
| Turnover | 70 | €1,511 | €1,436 | -€75 | -5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,243 | €8,652 | +€409 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €486 | €859 | +€373 | +76.7% |
| Gross operating margin | 9900 | -€6,732 | -€7,216 | -€484 | -7.2% |
| Operating profit (loss) | 9901 | -€7,218 | -€8,075 | -€857 | -11.9% |
| Financial income | 75/76B | €6,011 | €6,349 | +€338 | +5.6% |
| Recurring financial income | 75 | €6,011 | €6,349 | +€338 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,207 | -€1,726 | -€519 | -43.0% |
| Profit (loss) for the period | 9904 | -€1,207 | -€1,726 | -€519 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,207 | -€1,726 | -€519 | -43.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.