FAIR7 Consulting: what changed
Two fiscal 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.
FAIR7 Consulting
Largest movements
- Cash -€29,705
down €29,705 (-29.1%), from €102,132 to €72,426
mainly Net result for the year (-€38,679) and Receivables within one year (-€15,264)
- Receivables after one year -€20,792
down €20,792 (-49.5%), from €41,999 to €21,208
- Receivables within one year +€15,264
up €15,264 (+72.7%), from €20,990 to €36,254
of which Trade receivables: +€15,076
- Deferred charges and accrued income -€4,535
down €4,535 (-22.4%), from €20,237 to €15,702
- Tangible fixed assets -€4,114
down €4,114 (-44.8%), from €9,188 to €5,073
of which Land and buildings: -€2,960
- Profit (loss) carried forward -€38,679
down €38,679 (-102.9%), from -€37,594 to -€76,273
- Tax, wage and social debts -€3,873
down €3,873 (-21.7%), from €17,848 to €13,975
of which Remuneration and social security: -€2,991
- Gross operating margin +€5,523
up €5,523, from -€164 to €5,360
- Depreciation -€761
down €761 (-15.6%), from €4,875 to €4,114
- Staff costs +€479
up €479 (+1.2%), from €40,848 to €41,327
- Taxes -€233
down €233 (-65.4%), from €356 to €123
- Financial income +€111
up €111 (+3.8%), from €2,883 to €2,994
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.
Cash bridge derived
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 | €194,815 | €150,932 | -€43,883 | -22.5% |
| Fixed assets | 21/28 | €9,458 | €5,343 | -€4,114 | -43.5% |
| Tangible fixed assets | 22/27 | €9,188 | €5,073 | -€4,114 | -44.8% |
| Land and buildings | 22 | €7,465 | €4,504 | -€2,960 | -39.7% |
| Plant, machinery and equipment | 23 | €621 | - | -€621 | |
| Furniture and vehicles | 24 | €1,101 | €569 | -€532 | -48.3% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €185,358 | €145,589 | -€39,768 | -21.5% |
| Amounts receivable after more than one year | 29 | €41,999 | €21,208 | -€20,792 | -49.5% |
| Other amounts receivable | 291 | €41,999 | €21,208 | -€20,792 | -49.5% |
| Amounts receivable within one year | 40/41 | €20,990 | €36,254 | +€15,264 | +72.7% |
| Trade receivables | 40 | - | €15,076 | +€15,076 | |
| Other amounts receivable | 41 | €20,990 | €21,178 | +€188 | +0.9% |
| Cash at bank and in hand | 54/58 | €102,132 | €72,426 | -€29,705 | -29.1% |
| Deferred charges and accrued income | 490/1 | €20,237 | €15,702 | -€4,535 | -22.4% |
| Total equity and liabilities | 10/49 | €194,815 | €150,932 | -€43,883 | -22.5% |
| Equity | 10/15 | €172,066 | €133,387 | -€38,679 | -22.5% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 0.0% |
| Reserves | 13 | €198,500 | €198,500 | = | 0.0% |
| Distributable reserves | 133 | €198,500 | €198,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,594 | -€76,273 | -€38,679 | -102.9% |
| Amounts payable | 17/49 | €22,749 | €17,545 | -€5,204 | -22.9% |
| Amounts payable within one year | 42/48 | €22,749 | €17,436 | -€5,313 | -23.4% |
| Trade debts | 44 | €2,774 | €3,032 | +€258 | +9.3% |
| Suppliers | 440/4 | €2,774 | €3,032 | +€258 | +9.3% |
| Taxes, remuneration and social security | 45 | €17,848 | €13,975 | -€3,873 | -21.7% |
| Taxes | 450/3 | €7,531 | €6,649 | -€882 | -11.7% |
| Remuneration and social security | 454/9 | €10,317 | €7,325 | -€2,991 | -29.0% |
| Other amounts payable | 47/48 | €2,127 | €430 | -€1,698 | -79.8% |
| Accrued charges and deferred income | 492/3 | - | €109 | +€109 | |
| Remuneration, social security and pensions | 62 | €40,848 | €41,327 | +€479 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €4,114 | -€761 | -15.6% |
| Other operating charges | 640/8 | €437 | €527 | +€89 | +20.4% |
| Gross operating margin | 9900 | -€164 | €5,360 | +€5,523 | |
| Operating profit (loss) | 9901 | -€46,325 | -€40,608 | +€5,717 | +12.3% |
| Financial income | 75/76B | €2,883 | €2,994 | +€111 | +3.8% |
| Recurring financial income | 75 | €2,883 | €2,994 | +€111 | +3.8% |
| Financial charges | 65/66B | €914 | €941 | +€27 | +2.9% |
| Recurring financial charges | 65 | €914 | €941 | +€27 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,356 | -€38,556 | +€5,800 | +13.1% |
| Income taxes | 67/77 | €356 | €123 | -€233 | -65.4% |
| Profit (loss) for the period | 9904 | -€44,712 | -€38,679 | +€6,033 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,712 | -€38,679 | +€6,033 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.