Famenne Consult: 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.
Famenne Consult
Largest movements
- Tangible fixed assets -€6,461
down €6,461 (-35.6%), from €18,126 to €11,666
- Receivables within one year +€5,145
up €5,145 (+37.3%), from €13,803 to €18,948
of which Trade receivables: +€3,176
- Cash -€3,854
down €3,854 (-35.6%), from €10,811 to €6,957
mainly Contributions, distributions and other (-€10,528) and Debts after one year (-€6,730)
- Deferred charges and accrued income +€3,706
up €3,706 (+229%), from €1,615 to €5,321
- Other debts +€10,528
up €10,528, from €0 to €10,528
- Debts after one year -€6,730
down €6,730 (-66.5%), from €10,113 to €3,383
- Profit (loss) carried forward -€5,561
down €5,561 (-80.2%), from €6,933 to €1,372
- Gross operating margin -€10,751
down €10,751 (-38.8%), from €27,734 to €16,983
- Taxes -€2,905
down €2,905 (-57.7%), from €5,039 to €2,134
- Other operating charges +€671
up €671 (+71.1%), from €944 to €1,615
- Financial charges +€616
up €616 (+162%), from €381 to €996
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 | €44,356 | €42,892 | -€1,464 | -3.3% |
| Fixed assets | 21/28 | €18,126 | €11,666 | -€6,461 | -35.6% |
| Tangible fixed assets | 22/27 | €18,126 | €11,666 | -€6,461 | -35.6% |
| Furniture and vehicles | 24 | €18,126 | €11,666 | -€6,461 | -35.6% |
| Current assets | 29/58 | €26,229 | €31,226 | +€4,997 | +19.1% |
| Amounts receivable within one year | 40/41 | €13,803 | €18,948 | +€5,145 | +37.3% |
| Trade receivables | 40 | €5,070 | €8,246 | +€3,176 | +62.7% |
| Other amounts receivable | 41 | €8,733 | €10,701 | +€1,968 | +22.5% |
| Cash at bank and in hand | 54/58 | €10,811 | €6,957 | -€3,854 | -35.6% |
| Deferred charges and accrued income | 490/1 | €1,615 | €5,321 | +€3,706 | +229% |
| Total equity and liabilities | 10/49 | €44,356 | €42,892 | -€1,464 | -3.3% |
| Equity | 10/15 | €25,696 | €20,135 | -€5,561 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162 | €162 | = | 0.0% |
| Distributable reserves | 133 | €162 | €162 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,933 | €1,372 | -€5,561 | -80.2% |
| Amounts payable | 17/49 | €18,660 | €22,757 | +€4,097 | +22.0% |
| Amounts payable after more than one year | 17 | €10,113 | €3,383 | -€6,730 | -66.5% |
| Financial debts | 170/4 | €10,113 | €3,383 | -€6,730 | -66.5% |
| Amounts payable within one year | 42/48 | €8,547 | €19,374 | +€10,827 | +127% |
| Current portion of amounts payable after more than one year | 42 | €6,682 | €6,730 | +€48 | +0.7% |
| Trade debts | 44 | €1,422 | €1,686 | +€264 | +18.6% |
| Suppliers | 440/4 | €1,422 | €1,686 | +€264 | +18.6% |
| Taxes, remuneration and social security | 45 | €444 | €432 | -€13 | -2.9% |
| Taxes | 450/3 | €444 | €432 | -€13 | -2.9% |
| Other amounts payable | 47/48 | €0 | €10,528 | +€10,528 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,100 | +€2,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,639 | €7,650 | +€11 | +0.1% |
| Other operating charges | 640/8 | €944 | €1,615 | +€671 | +71.1% |
| Gross operating margin | 9900 | €27,734 | €16,983 | -€10,751 | -38.8% |
| Operating profit (loss) | 9901 | €19,151 | €7,718 | -€11,433 | -59.7% |
| Financial income | 75/76B | €195 | €378 | +€183 | +94.2% |
| Recurring financial income | 75 | €195 | €378 | +€183 | +94.2% |
| Financial charges | 65/66B | €381 | €996 | +€616 | +162% |
| Recurring financial charges | 65 | €381 | €996 | +€616 | +162% |
| Profit (loss) for the period before taxes | 9903 | €18,965 | €7,100 | -€11,865 | -62.6% |
| Income taxes | 67/77 | €5,039 | €2,134 | -€2,905 | -57.7% |
| Profit (loss) for the period | 9904 | €13,926 | €4,966 | -€8,960 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,926 | €4,966 | -€8,960 | -64.3% |
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 29 October 2026 via checked.be.