FALCONSULT: 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.
FALCONSULT
Largest movements
- Cash -€90,679
down €90,679 (-73.4%), from €123,472 to €32,793
mainly Other debts (-€43,663) and Receivables within one year (-€38,616)
- Receivables within one year +€38,616
up €38,616 (+297.7%), from €12,973 to €51,589
of which Trade receivables: +€29,213
- Current investments +€33,780
up €33,780 (+8.4%), from €403,843 to €437,623
- Other debts -€43,663
down €43,663 (-13.3%), from €327,914 to €284,251
- Profit (loss) carried forward +€27,099
up €27,099 (+15.2%), from €178,393 to €205,492
- Gross operating margin -€46,392
down €46,392 (-50.9%), from €91,171 to €44,779
- Financial charges +€6,698
up €6,698 (+86.0%), from €7,791 to €14,489
- Taxes -€5,759
down €5,759 (-32.9%), from €17,499 to €11,740
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 | €541,962 | €524,809 | -€17,153 | -3.2% |
| Fixed assets | 21/28 | €1,674 | €298 | -€1,376 | -82.2% |
| Tangible fixed assets | 22/27 | €1,674 | €298 | -€1,376 | -82.2% |
| Plant, machinery and equipment | 23 | €674 | €298 | -€376 | -55.8% |
| Furniture and vehicles | 24 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €540,288 | €524,511 | -€15,777 | -2.9% |
| Amounts receivable within one year | 40/41 | €12,973 | €51,589 | +€38,616 | +297.7% |
| Trade receivables | 40 | €12,666 | €41,879 | +€29,213 | +230.6% |
| Other amounts receivable | 41 | €307 | €9,710 | +€9,403 | +3062.9% |
| Current investments | 50/53 | €403,843 | €437,623 | +€33,780 | +8.4% |
| Cash at bank and in hand | 54/58 | €123,472 | €32,793 | -€90,679 | -73.4% |
| Deferred charges and accrued income | 490/1 | - | €2,506 | +€2,506 | |
| Total equity and liabilities | 10/49 | €541,962 | €524,809 | -€17,153 | -3.2% |
| Equity | 10/15 | €198,803 | €225,902 | +€27,099 | +13.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,393 | €205,492 | +€27,099 | +15.2% |
| Amounts payable | 17/49 | €343,159 | €298,907 | -€44,252 | -12.9% |
| Amounts payable within one year | 42/48 | €343,159 | €298,907 | -€44,252 | -12.9% |
| Trade debts | 44 | €6,782 | €8,288 | +€1,506 | +22.2% |
| Suppliers | 440/4 | €6,782 | €8,288 | +€1,506 | +22.2% |
| Taxes, remuneration and social security | 45 | €8,463 | €6,368 | -€2,095 | -24.8% |
| Taxes | 450/3 | €8,463 | €6,368 | -€2,095 | -24.8% |
| Other amounts payable | 47/48 | €327,914 | €284,251 | -€43,663 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €1,376 | -€291 | -17.5% |
| Other operating charges | 640/8 | €692 | €650 | -€42 | -6.1% |
| Gross operating margin | 9900 | €91,171 | €44,779 | -€46,392 | -50.9% |
| Operating profit (loss) | 9901 | €88,812 | €42,753 | -€46,059 | -51.9% |
| Financial income | 75/76B | €10,473 | €10,575 | +€102 | +1.0% |
| Recurring financial income | 75 | €10,473 | €10,575 | +€102 | +1.0% |
| Financial charges | 65/66B | €7,791 | €14,489 | +€6,698 | +86.0% |
| Recurring financial charges | 65 | €7,791 | €14,489 | +€6,698 | +86.0% |
| Profit (loss) for the period before taxes | 9903 | €91,494 | €38,839 | -€52,655 | -57.6% |
| Income taxes | 67/77 | €17,499 | €11,740 | -€5,759 | -32.9% |
| Profit (loss) for the period | 9904 | €73,995 | €27,099 | -€46,896 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,995 | €27,099 | -€46,896 | -63.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.