FAGO 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.
FAGO CONSULTING
Largest movements
- Receivables within one year -€7,233
down €7,233 (-86.1%), from €8,397 to €1,164
of which Trade receivables: -€8,228
- Cash +€3,387
up €3,387 (+91.8%), from €3,687 to €7,074
mainly Receivables within one year (+€7,233) and Tax, wage and social debts (+€2,736)
- Profit (loss) carried forward -€5,771
down €5,771, from €23 to -€5,748
- Tax, wage and social debts +€2,736
up €2,736 (+36.0%), from €7,605 to €10,341
of which Remuneration and social security: +€2,300
- Trade debts -€1,025
down €1,025 (-75.1%), from €1,364 to €339
- Accrued charges and deferred income +€250
new in 2025: €250
- Gross operating margin -€7,923
down €7,923, from €3,906 to -€4,017
- Taxes -€1,333
down €1,333 (-57.8%), from €2,308 to €975
- Depreciation -€1,331
no longer reported in 2025 (was €1,331)
- Other operating charges +€431
up €431 (+277%), from €156 to €587
- Financial charges +€43
up €43 (+44.1%), from €98 to €141
of which Financial charges: +€29
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 | €12,084 | €8,238 | -€3,847 | -31.8% |
| Current assets | 29/58 | €12,084 | €8,238 | -€3,847 | -31.8% |
| Amounts receivable within one year | 40/41 | €8,397 | €1,164 | -€7,233 | -86.1% |
| Trade receivables | 40 | €8,228 | - | -€8,228 | |
| Other amounts receivable | 41 | €169 | €1,164 | +€995 | +589% |
| Cash at bank and in hand | 54/58 | €3,687 | €7,074 | +€3,387 | +91.8% |
| Total equity and liabilities | 10/49 | €12,084 | €8,238 | -€3,847 | -31.8% |
| Equity | 10/15 | €3,023 | -€2,748 | -€5,771 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23 | -€5,748 | -€5,771 | |
| Amounts payable | 17/49 | €9,062 | €10,986 | +€1,924 | +21.2% |
| Amounts payable within one year | 42/48 | €9,062 | €10,736 | +€1,674 | +18.5% |
| Trade debts | 44 | €1,364 | €339 | -€1,025 | -75.1% |
| Suppliers | 440/4 | €1,364 | €339 | -€1,025 | -75.1% |
| Taxes, remuneration and social security | 45 | €7,605 | €10,341 | +€2,736 | +36.0% |
| Taxes | 450/3 | €7,605 | €8,041 | +€436 | +5.7% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €93 | €56 | -€37 | -39.6% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | - | -€1,331 | |
| Other operating charges | 640/8 | €156 | €587 | +€431 | +277% |
| Non-recurring operating charges | 66A | - | €51 | +€51 | |
| Gross operating margin | 9900 | €3,906 | -€4,017 | -€7,923 | |
| Operating profit (loss) | 9901 | €2,420 | -€4,655 | -€7,075 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -92.7% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -92.7% |
| Financial charges | 65/66B | €98 | €141 | +€43 | +44.1% |
| Recurring financial charges | 65 | €98 | €127 | +€29 | +29.8% |
| Non-recurring financial charges | 66B | - | €14 | +€14 | |
| Profit (loss) for the period before taxes | 9903 | €2,331 | -€4,796 | -€7,126 | |
| Income taxes | 67/77 | €2,308 | €975 | -€1,333 | -57.8% |
| Profit (loss) for the period | 9904 | €23 | -€5,771 | -€5,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €23 | -€5,771 | -€5,793 |
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 23 October 2026 via checked.be.