Fahmi 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.
Fahmi Consulting
Largest movements
- Cash -€186
down €186 (-80.0%), from €232 to €46
mainly Net result for the year (-€2,179) and Trade debts (-€382)
- Other debts +€2,436
up €2,436 (+9.7%), from €25,208 to €27,644
- Profit (loss) carried forward -€2,179
down €2,179 (-7.9%), from -€27,575 to -€29,754
- Trade debts -€382
down €382 (-70.9%), from €539 to €157
- Tax, wage and social debts -€61
no longer reported in 2025 (was €61)
- Gross operating margin +€2,064
up €2,064 (+60.3%), from -€3,422 to -€1,358
- Financial charges -€1,663
down €1,663 (-93.0%), from €1,788 to €125
- Other operating charges +€652
up €652 (+1,471%), from €44 to €696
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 | €232 | €46 | -€186 | -80.0% |
| Current assets | 29/58 | €232 | €46 | -€186 | -80.0% |
| Cash at bank and in hand | 54/58 | €232 | €46 | -€186 | -80.0% |
| Total equity and liabilities | 10/49 | €232 | €46 | -€186 | -80.0% |
| Equity | 10/15 | -€25,575 | -€27,754 | -€2,179 | -8.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,575 | -€29,754 | -€2,179 | -7.9% |
| Amounts payable | 17/49 | €25,807 | €27,800 | +€1,993 | +7.7% |
| Amounts payable within one year | 42/48 | €25,807 | €27,800 | +€1,993 | +7.7% |
| Trade debts | 44 | €539 | €157 | -€382 | -70.9% |
| Suppliers | 440/4 | €539 | €157 | -€382 | -70.9% |
| Taxes, remuneration and social security | 45 | €61 | - | -€61 | |
| Taxes | 450/3 | €61 | - | -€61 | |
| Other amounts payable | 47/48 | €25,208 | €27,644 | +€2,436 | +9.7% |
| Other operating charges | 640/8 | €44 | €696 | +€652 | +1,471% |
| Gross operating margin | 9900 | -€3,422 | -€1,358 | +€2,064 | +60.3% |
| Operating profit (loss) | 9901 | -€3,466 | -€2,054 | +€1,412 | +40.7% |
| Financial charges | 65/66B | €1,788 | €125 | -€1,663 | -93.0% |
| Recurring financial charges | 65 | €1,788 | €125 | -€1,663 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,254 | -€2,179 | +€3,075 | +58.5% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€5,254 | -€2,179 | +€3,076 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,254 | -€2,179 | +€3,076 | +58.5% |
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 17 October 2026 via checked.be.