FAIHRE-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.
FAIHRE-CONSULTING
Largest movements
- Receivables within one year -€33,787
down €33,787 (-98.7%), from €34,228 to €441
of which Trade receivables: -€29,594
- Cash -€25,895
down €25,895 (-31.6%), from €81,951 to €56,057
mainly Net result for the year (-€31,493) and Contributions, distributions and other (-€20,499)
- Deferred charges and accrued income +€2,500
new in 2025: €2,500
- Profit (loss) carried forward -€31,493
down €31,493, from €28,632 to -€2,861
- Reserves -€20,499
down €20,499 (-29.5%), from €69,499 to €49,000
- Tax, wage and social debts -€5,710
down €5,710 (-66.0%), from €8,655 to €2,945
of which Taxes: -€6,950
- Gross operating margin -€88,145
down €88,145, from €59,636 to -€28,509
- Taxes -€12,887
down €12,887 (-98.3%), from €13,111 to €224
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 | €117,849 | €60,861 | -€56,988 | -48.4% |
| Fixed assets | 21/28 | €1,669 | €1,863 | +€194 | +11.6% |
| Tangible fixed assets | 22/27 | €1,419 | €1,613 | +€194 | +13.7% |
| Furniture and vehicles | 24 | €1,419 | €1,613 | +€194 | +13.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €116,180 | €58,998 | -€57,182 | -49.2% |
| Amounts receivable within one year | 40/41 | €34,228 | €441 | -€33,787 | -98.7% |
| Trade receivables | 40 | €29,594 | - | -€29,594 | |
| Other amounts receivable | 41 | €4,634 | €441 | -€4,193 | -90.5% |
| Cash at bank and in hand | 54/58 | €81,951 | €56,057 | -€25,895 | -31.6% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €117,849 | €60,861 | -€56,988 | -48.4% |
| Equity | 10/15 | €103,130 | €51,139 | -€51,991 | -50.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,499 | €49,000 | -€20,499 | -29.5% |
| Distributable reserves | 133 | €69,499 | €49,000 | -€20,499 | -29.5% |
| Profit (loss) carried forward | 14 | €28,632 | -€2,861 | -€31,493 | |
| Amounts payable | 17/49 | €14,719 | €9,722 | -€4,997 | -33.9% |
| Amounts payable within one year | 42/48 | €14,719 | €9,722 | -€4,997 | -33.9% |
| Trade debts | 44 | €4,302 | €4,582 | +€280 | +6.5% |
| Suppliers | 440/4 | €4,302 | €4,582 | +€280 | +6.5% |
| Taxes, remuneration and social security | 45 | €8,655 | €2,945 | -€5,710 | -66.0% |
| Taxes | 450/3 | €8,655 | €1,705 | -€6,950 | -80.3% |
| Remuneration and social security | 454/9 | - | €1,240 | +€1,240 | |
| Other amounts payable | 47/48 | €1,762 | €2,195 | +€433 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €1,286 | -€284 | -18.1% |
| Other operating charges | 640/8 | €175 | €574 | +€399 | +228% |
| Gross operating margin | 9900 | €59,636 | -€28,509 | -€88,145 | |
| Operating profit (loss) | 9901 | €57,892 | -€30,368 | -€88,260 | |
| Financial income | 75/76B | €84 | €78 | -€6 | -7.0% |
| Recurring financial income | 75 | €84 | €78 | -€6 | -7.0% |
| Financial charges | 65/66B | €1,231 | €979 | -€252 | -20.5% |
| Recurring financial charges | 65 | €1,231 | €979 | -€252 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €56,745 | -€31,269 | -€88,014 | |
| Income taxes | 67/77 | €13,111 | €224 | -€12,887 | -98.3% |
| Profit (loss) for the period | 9904 | €43,634 | -€31,493 | -€75,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,634 | -€31,493 | -€75,127 |
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 1 November 2026 via checked.be.