FANCONSULTING: 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.
FANCONSULTING
Largest movements
- Receivables within one year -€46,605
down €46,605 (-50.2%), from €92,868 to €46,263
of which Other amounts receivable: -€24,948
- Receivables after one year -€26,300
down €26,300 (-100.0%), from €26,300 to €0
- Cash -€9,414
down €9,414 (-47.9%), from €19,646 to €10,232
mainly Contributions, distributions and other (-€153,707) and Advances received (-€10,000)
- Tangible fixed assets -€1,587
down €1,587 (-32.8%), from €4,832 to €3,245
of which Furniture and vehicles: -€1,073
- Profit (loss) carried forward -€114,597
down €114,597 (-100.0%), from €114,597 to €0
- Other debts +€39,110
new in 2025: €39,110
- Advances received -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tax, wage and social debts +€2,968
up €2,968 (+23.9%), from €12,416 to €15,384
- Gross operating margin -€11,563
down €11,563 (-19.3%), from €59,994 to €48,431
- Taxes -€2,716
down €2,716 (-21.4%), from €12,708 to €9,992
- Depreciation +€629
up €629 (+65.7%), from €958 to €1,587
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 | €143,646 | €59,739 | -€83,907 | -58.4% |
| Fixed assets | 21/28 | €4,832 | €3,245 | -€1,587 | -32.8% |
| Tangible fixed assets | 22/27 | €4,832 | €3,245 | -€1,587 | -32.8% |
| Plant, machinery and equipment | 23 | €2,354 | €1,840 | -€514 | -21.8% |
| Furniture and vehicles | 24 | €2,478 | €1,405 | -€1,073 | -43.3% |
| Current assets | 29/58 | €138,814 | €56,494 | -€82,319 | -59.3% |
| Amounts receivable after more than one year | 29 | €26,300 | €0 | -€26,300 | -100.0% |
| Other amounts receivable | 291 | €26,300 | €0 | -€26,300 | -100.0% |
| Amounts receivable within one year | 40/41 | €92,868 | €46,263 | -€46,605 | -50.2% |
| Trade receivables | 40 | €21,657 | €0 | -€21,657 | -100.0% |
| Other amounts receivable | 41 | €71,211 | €46,263 | -€24,948 | -35.0% |
| Cash at bank and in hand | 54/58 | €19,646 | €10,232 | -€9,414 | -47.9% |
| Total equity and liabilities | 10/49 | €143,646 | €59,739 | -€83,907 | -58.4% |
| Equity | 10/15 | €117,597 | €3,000 | -€114,597 | -97.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,597 | €0 | -€114,597 | -100.0% |
| Amounts payable | 17/49 | €26,049 | €56,739 | +€30,691 | +117.8% |
| Amounts payable within one year | 42/48 | €26,049 | €56,739 | +€30,691 | +117.8% |
| Trade debts | 44 | €3,633 | €2,245 | -€1,387 | -38.2% |
| Suppliers | 440/4 | €3,633 | €2,245 | -€1,387 | -38.2% |
| Advances received on contracts in progress | 46 | €10,000 | €0 | -€10,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,416 | €15,384 | +€2,968 | +23.9% |
| Taxes | 450/3 | €12,416 | €15,384 | +€2,968 | +23.9% |
| Other amounts payable | 47/48 | - | €39,110 | +€39,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €1,587 | +€629 | +65.7% |
| Other operating charges | 640/8 | €557 | €465 | -€91 | -16.4% |
| Gross operating margin | 9900 | €59,994 | €48,431 | -€11,563 | -19.3% |
| Operating profit (loss) | 9901 | €58,479 | €46,378 | -€12,101 | -20.7% |
| Financial income | 75/76B | €2,884 | €2,839 | -€45 | -1.5% |
| Recurring financial income | 75 | €2,884 | €2,839 | -€45 | -1.5% |
| Financial charges | 65/66B | €131 | €116 | -€15 | -11.6% |
| Recurring financial charges | 65 | €131 | €116 | -€15 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €61,232 | €49,102 | -€12,130 | -19.8% |
| Income taxes | 67/77 | €12,708 | €9,992 | -€2,716 | -21.4% |
| Profit (loss) for the period | 9904 | €48,524 | €39,110 | -€9,414 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,524 | €39,110 | -€9,414 | -19.4% |
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 9 October 2026 via checked.be.