FAGRECO 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.
FAGRECO CONSULTING
Largest movements
- Cash +€185,433
up €185,433 (+840%), from €22,063 to €207,496
mainly Current investments (+€99,273) and Net result for the year (+€66,354)
- Current investments -€99,273
down €99,273 (-33.0%), from €301,172 to €201,899
- Tangible fixed assets -€41,883
down €41,883 (-5.3%), from €784,969 to €743,086
of which Land and buildings: -€30,632
- Reserves +€66,354
up €66,354 (+5.1%), from €1.3m to €1.4m
of which Distributable reserves: +€66,354
- Debts after one year -€48,290
down €48,290 (-30.3%), from €159,316 to €111,026
- Tax, wage and social debts +€23,572
up €23,572 (+1,221%), from €1,930 to €25,502
- Other debts -€22,347
down €22,347 (-57.7%), from €38,740 to €16,394
- Gross operating margin +€20,953
up €20,953 (+18.1%), from €116,047 to €137,000
- Taxes +€7,878
up €7,878 (+36.6%), from €21,553 to €29,431
- Financial income +€2,797
up €2,797 (+36.1%), from €7,747 to €10,543
- Other operating charges -€2,332
down €2,332 (-36.0%), from €6,470 to €4,138
- Depreciation +€1,544
up €1,544 (+3.8%), from €41,138 to €42,683
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 | €1,567,486 | €1,586,922 | +€19,436 | +1.2% |
| Fixed assets | 21/28 | €785,853 | €743,970 | -€41,883 | -5.3% |
| Tangible fixed assets | 22/27 | €784,969 | €743,086 | -€41,883 | -5.3% |
| Land and buildings | 22 | €740,939 | €710,308 | -€30,632 | -4.1% |
| Plant, machinery and equipment | 23 | €499 | €499 | = | 0.0% |
| Furniture and vehicles | 24 | €43,530 | €32,279 | -€11,251 | -25.8% |
| Financial fixed assets | 28 | €884 | €884 | = | 0.0% |
| Current assets | 29/58 | €781,633 | €842,952 | +€61,319 | +7.8% |
| Amounts receivable after more than one year | 29 | €420,000 | €408,708 | -€11,292 | -2.7% |
| Other amounts receivable | 291 | €420,000 | €408,708 | -€11,292 | -2.7% |
| Amounts receivable within one year | 40/41 | €32,599 | €24,849 | -€7,750 | -23.8% |
| Trade receivables | 40 | €24,239 | €24,849 | +€610 | +2.5% |
| Other amounts receivable | 41 | €8,361 | €0 | -€8,361 | -100% |
| Current investments | 50/53 | €301,172 | €201,899 | -€99,273 | -33.0% |
| Cash at bank and in hand | 54/58 | €22,063 | €207,496 | +€185,433 | +840% |
| Deferred charges and accrued income | 490/1 | €5,799 | €0 | -€5,799 | -100% |
| Total equity and liabilities | 10/49 | €1,567,486 | €1,586,922 | +€19,436 | +1.2% |
| Equity | 10/15 | €1,313,818 | €1,380,172 | +€66,354 | +5.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,306,672 | €1,373,026 | +€66,354 | +5.1% |
| Non-distributable reserves | 130/1 | €10,400 | €10,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,400 | €10,400 | = | 0.0% |
| Distributable reserves | 133 | €1,296,272 | €1,362,626 | +€66,354 | +5.1% |
| Profit (loss) carried forward | 14 | €940 | €940 | = | 0.0% |
| Amounts payable | 17/49 | €253,668 | €206,751 | -€46,918 | -18.5% |
| Amounts payable after more than one year | 17 | €159,316 | €111,026 | -€48,290 | -30.3% |
| Financial debts | 170/4 | €159,316 | €111,026 | -€48,290 | -30.3% |
| Amounts payable within one year | 42/48 | €94,352 | €95,724 | +€1,372 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €49,649 | €48,290 | -€1,358 | -2.7% |
| Trade debts | 44 | €4,033 | €5,539 | +€1,506 | +37.3% |
| Suppliers | 440/4 | €4,033 | €5,539 | +€1,506 | +37.3% |
| Taxes, remuneration and social security | 45 | €1,930 | €25,502 | +€23,572 | +1,221% |
| Taxes | 450/3 | €1,930 | €25,502 | +€23,572 | +1,221% |
| Other amounts payable | 47/48 | €38,740 | €16,394 | -€22,347 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,138 | €42,683 | +€1,544 | +3.8% |
| Other operating charges | 640/8 | €6,470 | €4,138 | -€2,332 | -36.0% |
| Non-recurring operating charges | 66A | €3,942 | €0 | -€3,942 | -100% |
| Gross operating margin | 9900 | €116,047 | €137,000 | +€20,953 | +18.1% |
| Operating profit (loss) | 9901 | €64,496 | €90,179 | +€25,683 | +39.8% |
| Financial income | 75/76B | €7,747 | €10,543 | +€2,797 | +36.1% |
| Recurring financial income | 75 | €7,747 | €10,543 | +€2,797 | +36.1% |
| Financial charges | 65/66B | €5,723 | €4,937 | -€785 | -13.7% |
| Recurring financial charges | 65 | €5,723 | €4,937 | -€785 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €66,520 | €95,785 | +€29,265 | +44.0% |
| Income taxes | 67/77 | €21,553 | €29,431 | +€7,878 | +36.6% |
| Profit (loss) for the period | 9904 | €44,967 | €66,354 | +€21,387 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,967 | €66,354 | +€21,387 | +47.6% |
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 15 October 2026 via checked.be.