FAHI 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.
FAHI CONSULTING
Largest movements
- Tangible fixed assets +€49,320
new in 2025: €49,320
- Cash -€12,141
down €12,141 (-80.9%), from €15,016 to €2,875
mainly Investment in fixed assets (net) (-€56,574) and Other debts (-€4,174)
- Receivables within one year -€3,486
down €3,486 (-58.8%), from €5,930 to €2,443
of which Trade receivables: -€3,825
- Deferred charges and accrued income +€1,057
new in 2025: €1,057
- Debts after one year +€23,650
new in 2025: €23,650
- Current portion of long-term debt +€11,861
new in 2025: €11,861
- Other debts -€4,174
down €4,174 (-28.9%), from €14,433 to €10,259
- Reserves +€2,786
up €2,786 (+346%), from €805 to €3,591
- Tax, wage and social debts +€1,469
up €1,469 (+209%), from €703 to €2,172
- Gross operating margin +€9,926
up €9,926 (+457%), from €2,171 to €12,097
- Depreciation +€7,254
new in 2025: €7,254
- Financial charges +€943
up €943 (+1,280%), from €74 to €1,016
- Taxes +€434
up €434 (+106%), from €410 to €844
- Other operating charges +€147
up €147 (+295%), from €50 to €197
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 | €20,946 | €55,695 | +€34,750 | +166% |
| Fixed assets | 21/28 | - | €49,320 | +€49,320 | |
| Tangible fixed assets | 22/27 | - | €49,320 | +€49,320 | |
| Furniture and vehicles | 24 | - | €49,320 | +€49,320 | |
| Current assets | 29/58 | €20,946 | €6,375 | -€14,571 | -69.6% |
| Amounts receivable within one year | 40/41 | €5,930 | €2,443 | -€3,486 | -58.8% |
| Trade receivables | 40 | €5,930 | €2,105 | -€3,825 | -64.5% |
| Other amounts receivable | 41 | - | €338 | +€338 | |
| Cash at bank and in hand | 54/58 | €15,016 | €2,875 | -€12,141 | -80.9% |
| Deferred charges and accrued income | 490/1 | - | €1,057 | +€1,057 | |
| Total equity and liabilities | 10/49 | €20,946 | €55,695 | +€34,750 | +166% |
| Equity | 10/15 | €3,805 | €6,591 | +€2,786 | +73.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €805 | €3,591 | +€2,786 | +346% |
| Distributable reserves | 133 | €805 | €3,591 | +€2,786 | +346% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,141 | €49,104 | +€31,964 | +186% |
| Amounts payable after more than one year | 17 | - | €23,650 | +€23,650 | |
| Financial debts | 170/4 | - | €23,650 | +€23,650 | |
| Amounts payable within one year | 42/48 | €17,141 | €25,454 | +€8,313 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,861 | +€11,861 | |
| Trade debts | 44 | €2,005 | €1,162 | -€843 | -42.0% |
| Suppliers | 440/4 | €2,005 | €1,162 | -€843 | -42.0% |
| Taxes, remuneration and social security | 45 | €703 | €2,172 | +€1,469 | +209% |
| Taxes | 450/3 | €703 | €2,172 | +€1,469 | +209% |
| Other amounts payable | 47/48 | €14,433 | €10,259 | -€4,174 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,254 | +€7,254 | |
| Other operating charges | 640/8 | €50 | €197 | +€147 | +295% |
| Gross operating margin | 9900 | €2,171 | €12,097 | +€9,926 | +457% |
| Operating profit (loss) | 9901 | €2,121 | €4,646 | +€2,525 | +119% |
| Financial charges | 65/66B | €74 | €1,016 | +€943 | +1,280% |
| Recurring financial charges | 65 | €74 | €1,016 | +€943 | +1,280% |
| Profit (loss) for the period before taxes | 9903 | €2,048 | €3,630 | +€1,582 | +77.3% |
| Income taxes | 67/77 | €410 | €844 | +€434 | +106% |
| Profit (loss) for the period | 9904 | €1,638 | €2,786 | +€1,148 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,638 | €2,786 | +€1,148 | +70.1% |
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 21 October 2026 via checked.be.