FALA 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.
FALA CONSULTING
Largest movements
- Cash -€10,541
down €10,541 (-75.5%), from €13,965 to €3,424
mainly Contributions, distributions and other (-€11,548) and Other debts (-€10,538)
- Deferred charges and accrued income +€6,922
up €6,922 (+478%), from €1,448 to €8,370
- Tangible fixed assets +€1,920
up €1,920 (+22.1%), from €8,705 to €10,625
of which Plant, machinery and equipment: +€3,556
- Receivables within one year -€1,271
down €1,271 (-5.9%), from €21,721 to €20,450
of which Trade receivables: -€1,097
- Other debts -€10,538
down €10,538 (-51.8%), from €20,354 to €9,816
- Current portion of long-term debt +€5,724
up €5,724, from €0 to €5,724
- Tax, wage and social debts +€916
up €916 (+14.7%), from €6,234 to €7,150
of which Taxes: +€916
- Trade debts +€678
up €678 (+186%), from €364 to €1,042
- Gross operating margin -€21,410
down €21,410 (-47.4%), from €45,170 to €23,761
- Other operating charges -€3,132
down €3,132 (-70.6%), from €4,436 to €1,304
- Taxes -€1,826
down €1,826 (-24.3%), from €7,510 to €5,684
- Depreciation +€1,408
up €1,408 (+45.4%), from €3,098 to €4,506
- Financial charges -€937
down €937 (-56.6%), from €1,655 to €719
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 | €46,172 | €42,951 | -€3,221 | -7.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,038 | €10,708 | +€1,670 | +18.5% |
| Tangible fixed assets | 22/27 | €8,705 | €10,625 | +€1,920 | +22.1% |
| Plant, machinery and equipment | 23 | €1,830 | €5,385 | +€3,556 | +194% |
| Furniture and vehicles | 24 | €6,875 | €5,240 | -€1,635 | -23.8% |
| Financial fixed assets | 28 | €333 | €83 | -€250 | -75.1% |
| Current assets | 29/58 | €37,134 | €32,243 | -€4,891 | -13.2% |
| Amounts receivable within one year | 40/41 | €21,721 | €20,450 | -€1,271 | -5.9% |
| Trade receivables | 40 | €19,731 | €18,634 | -€1,097 | -5.6% |
| Other amounts receivable | 41 | €1,990 | €1,816 | -€174 | -8.8% |
| Cash at bank and in hand | 54/58 | €13,965 | €3,424 | -€10,541 | -75.5% |
| Deferred charges and accrued income | 490/1 | €1,448 | €8,370 | +€6,922 | +478% |
| Total equity and liabilities | 10/49 | €46,172 | €42,951 | -€3,221 | -7.0% |
| Equity | 10/15 | €19,220 | €19,220 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,952 | €23,731 | -€3,221 | -11.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,952 | €23,731 | -€3,221 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,724 | +€5,724 | |
| Trade debts | 44 | €364 | €1,042 | +€678 | +186% |
| Suppliers | 440/4 | €364 | €1,042 | +€678 | +186% |
| Taxes, remuneration and social security | 45 | €6,234 | €7,150 | +€916 | +14.7% |
| Taxes | 450/3 | €6,234 | €7,150 | +€916 | +14.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €20,354 | €9,816 | -€10,538 | -51.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,098 | €4,506 | +€1,408 | +45.4% |
| Other operating charges | 640/8 | €4,436 | €1,304 | -€3,132 | -70.6% |
| Gross operating margin | 9900 | €45,170 | €23,761 | -€21,410 | -47.4% |
| Operating profit (loss) | 9901 | €37,636 | €17,951 | -€19,686 | -52.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,655 | €719 | -€937 | -56.6% |
| Recurring financial charges | 65 | €1,655 | €719 | -€937 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €35,983 | €17,232 | -€18,751 | -52.1% |
| Income taxes | 67/77 | €7,510 | €5,684 | -€1,826 | -24.3% |
| Profit (loss) for the period | 9904 | €28,473 | €11,548 | -€16,926 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,473 | €11,548 | -€16,926 | -59.4% |
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 26 October 2026 via checked.be.