FALCON CONSULTANTS: 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.
FALCON CONSULTANTS
Largest movements
- Cash +€73,632
up €73,632 (+294%), from €25,083 to €98,715
mainly Net result for the year (+€65,613) and Receivables within one year (+€19,262)
- Current investments +€25,885
up €25,885 (+8.8%), from €294,115 to €320,000
- Receivables within one year -€19,262
down €19,262 (-53.6%), from €35,960 to €16,698
of which Trade receivables: -€15,352
- Reserves +€65,613
up €65,613 (+20.0%), from €328,392 to €394,005
- Tax, wage and social debts +€5,330
up €5,330 (+151%), from €3,523 to €8,853
- Gross operating margin -€18,517
down €18,517 (-14.8%), from €125,147 to €106,630
- Financial income -€2,380
down €2,380 (-78.3%), from €3,037 to €658
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 | €371,781 | €446,291 | +€74,510 | +20.0% |
| Fixed assets | 21/28 | €9,311 | €5,295 | -€4,015 | -43.1% |
| Tangible fixed assets | 22/27 | €9,311 | €5,295 | -€4,015 | -43.1% |
| Plant, machinery and equipment | 23 | €931 | €603 | -€329 | -35.3% |
| Furniture and vehicles | 24 | €8,379 | €4,693 | -€3,687 | -44.0% |
| Current assets | 29/58 | €362,470 | €440,996 | +€78,525 | +21.7% |
| Amounts receivable within one year | 40/41 | €35,960 | €16,698 | -€19,262 | -53.6% |
| Trade receivables | 40 | €32,050 | €16,698 | -€15,352 | -47.9% |
| Other amounts receivable | 41 | €3,910 | - | -€3,910 | |
| Current investments | 50/53 | €294,115 | €320,000 | +€25,885 | +8.8% |
| Cash at bank and in hand | 54/58 | €25,083 | €98,715 | +€73,632 | +294% |
| Deferred charges and accrued income | 490/1 | €7,312 | €5,583 | -€1,730 | -23.7% |
| Total equity and liabilities | 10/49 | €371,781 | €446,291 | +€74,510 | +20.0% |
| Equity | 10/15 | €346,992 | €412,605 | +€65,613 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €328,392 | €394,005 | +€65,613 | +20.0% |
| Distributable reserves | 133 | €328,392 | €394,005 | +€65,613 | +20.0% |
| Amounts payable | 17/49 | €24,789 | €33,686 | +€8,897 | +35.9% |
| Amounts payable within one year | 42/48 | €24,789 | €33,686 | +€8,897 | +35.9% |
| Trade debts | 44 | €3,396 | €5,001 | +€1,605 | +47.3% |
| Suppliers | 440/4 | €3,396 | €5,001 | +€1,605 | +47.3% |
| Taxes, remuneration and social security | 45 | €3,523 | €8,853 | +€5,330 | +151% |
| Taxes | 450/3 | €3,523 | €8,853 | +€5,330 | +151% |
| Other amounts payable | 47/48 | €17,870 | €19,832 | +€1,962 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,039 | €5,172 | +€132 | +2.6% |
| Other operating charges | 640/8 | €1,070 | €1,120 | +€50 | +4.7% |
| Gross operating margin | 9900 | €125,147 | €106,630 | -€18,517 | -14.8% |
| Operating profit (loss) | 9901 | €119,038 | €100,338 | -€18,700 | -15.7% |
| Financial income | 75/76B | €3,037 | €658 | -€2,380 | -78.3% |
| Recurring financial income | 75 | €3,037 | €658 | -€2,380 | -78.3% |
| Financial charges | 65/66B | €190 | €184 | -€6 | -3.2% |
| Recurring financial charges | 65 | €190 | €184 | -€6 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €121,885 | €100,812 | -€21,073 | -17.3% |
| Income taxes | 67/77 | €35,064 | €35,199 | +€135 | +0.4% |
| Profit (loss) for the period | 9904 | €86,821 | €65,613 | -€21,208 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,821 | €65,613 | -€21,208 | -24.4% |
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.