FANIELLE 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.
FANIELLE CONSULTING
Largest movements
- Cash +€29,271
up €29,271 (+65.5%), from €44,677 to €73,949
mainly Net result for the year (+€35,860) and Depreciation (+€10,851)
- Tangible fixed assets -€10,530
down €10,530 (-31.4%), from €33,491 to €22,962
- Receivables within one year +€2,049
up €2,049 (+14.9%), from €13,785 to €15,835
- Profit (loss) carried forward +€35,027
up €35,027 (+97.2%), from €36,027 to €71,053
- Debts after one year -€14,434
down €14,434 (-85.4%), from €16,909 to €2,475
- Depreciation +€1,125
up €1,125 (+11.6%), from €9,726 to €10,851
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 | €93,470 | €114,585 | +€21,115 | +22.6% |
| Formation expenses | 20 | €1,275 | €954 | -€321 | -25.2% |
| Fixed assets | 21/28 | €33,524 | €22,995 | -€10,530 | -31.4% |
| Tangible fixed assets | 22/27 | €33,491 | €22,962 | -€10,530 | -31.4% |
| Furniture and vehicles | 24 | €33,491 | €22,962 | -€10,530 | -31.4% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €58,671 | €90,637 | +€31,966 | +54.5% |
| Amounts receivable within one year | 40/41 | €13,785 | €15,835 | +€2,049 | +14.9% |
| Trade receivables | 40 | €13,785 | €15,835 | +€2,049 | +14.9% |
| Cash at bank and in hand | 54/58 | €44,677 | €73,949 | +€29,271 | +65.5% |
| Deferred charges and accrued income | 490/1 | €208 | €854 | +€646 | +310.8% |
| Total equity and liabilities | 10/49 | €93,470 | €114,585 | +€21,115 | +22.6% |
| Equity | 10/15 | €38,527 | €73,553 | +€35,027 | +90.9% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,027 | €71,053 | +€35,027 | +97.2% |
| Amounts payable | 17/49 | €54,943 | €41,032 | -€13,911 | -25.3% |
| Amounts payable after more than one year | 17 | €16,909 | €2,475 | -€14,434 | -85.4% |
| Financial debts | 170/4 | €16,909 | €2,475 | -€14,434 | -85.4% |
| Amounts payable within one year | 42/48 | €37,141 | €37,670 | +€529 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €13,743 | €14,434 | +€692 | +5.0% |
| Trade debts | 44 | €3,538 | €3,390 | -€148 | -4.2% |
| Suppliers | 440/4 | €3,538 | €3,390 | -€148 | -4.2% |
| Taxes, remuneration and social security | 45 | €19,860 | €19,845 | -€15 | -0.1% |
| Taxes | 450/3 | €19,700 | €19,845 | +€145 | +0.7% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Accrued charges and deferred income | 492/3 | €893 | €887 | -€6 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,726 | €10,851 | +€1,125 | +11.6% |
| Other operating charges | 640/8 | €2,316 | €2,139 | -€177 | -7.6% |
| Gross operating margin | 9900 | €62,128 | €62,213 | +€84 | +0.1% |
| Operating profit (loss) | 9901 | €50,086 | €49,223 | -€863 | -1.7% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,689 | €1,303 | -€386 | -22.8% |
| Recurring financial charges | 65 | €1,689 | €1,303 | -€386 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €48,404 | €47,920 | -€485 | -1.0% |
| Income taxes | 67/77 | €11,900 | €12,060 | +€160 | +1.3% |
| Profit (loss) for the period | 9904 | €36,505 | €35,860 | -€645 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,505 | €35,860 | -€645 | -1.8% |
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 11 October 2026 via checked.be.