Fash 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.
Fash Consult
Largest movements
- Deferred charges and accrued income +€27,179
up €27,179 (+26.2%), from €103,769 to €130,948
- Receivables within one year +€26,356
up €26,356 (+8.6%), from €308,252 to €334,608
of which Other amounts receivable: +€34,359
- Tangible fixed assets -€10,433
down €10,433 (-4.8%), from €215,660 to €205,226
of which Furniture and vehicles: -€9,588
- Profit (loss) carried forward +€24,985
up €24,985 (+26.6%), from €94,100 to €119,084
- Financial income -€60,702
down €60,702 (-64.4%), from €94,310 to €33,608
- Gross operating margin -€6,515
down €6,515 (-17.4%), from €37,497 to €30,982
- Taxes +€5,946
up €5,946 (+114.0%), from €5,217 to €11,162
- Other operating charges -€4,603
down €4,603 (-53.1%), from €8,667 to €4,065
- Depreciation +€3,420
up €3,420 (+17.4%), from €19,621 to €23,041
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 | €807,357 | €839,449 | +€32,092 | +4.0% |
| Fixed assets | 21/28 | €334,088 | €323,655 | -€10,433 | -3.1% |
| Tangible fixed assets | 22/27 | €215,660 | €205,226 | -€10,433 | -4.8% |
| Plant, machinery and equipment | 23 | €27,078 | €23,389 | -€3,688 | -13.6% |
| Furniture and vehicles | 24 | €35,030 | €25,442 | -€9,588 | -27.4% |
| Other tangible fixed assets | 26 | €153,552 | €156,396 | +€2,843 | +1.9% |
| Financial fixed assets | 28 | €118,428 | €118,428 | = | 0.0% |
| Current assets | 29/58 | €473,269 | €515,794 | +€42,526 | +9.0% |
| Amounts receivable within one year | 40/41 | €308,252 | €334,608 | +€26,356 | +8.6% |
| Trade receivables | 40 | €57,346 | €49,343 | -€8,003 | -14.0% |
| Other amounts receivable | 41 | €250,906 | €285,265 | +€34,359 | +13.7% |
| Current investments | 50/53 | €52,310 | €48,204 | -€4,106 | -7.8% |
| Cash at bank and in hand | 54/58 | €8,938 | €2,034 | -€6,904 | -77.2% |
| Deferred charges and accrued income | 490/1 | €103,769 | €130,948 | +€27,179 | +26.2% |
| Total equity and liabilities | 10/49 | €807,357 | €839,449 | +€32,092 | +4.0% |
| Equity | 10/15 | €794,257 | €819,242 | +€24,985 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €638,158 | €638,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €631,958 | €631,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,100 | €119,084 | +€24,985 | +26.6% |
| Amounts payable | 17/49 | €13,099 | €20,207 | +€7,108 | +54.3% |
| Amounts payable within one year | 42/48 | €13,099 | €20,207 | +€7,108 | +54.3% |
| Trade debts | 44 | €5,891 | €7,234 | +€1,344 | +22.8% |
| Suppliers | 440/4 | €5,891 | €7,234 | +€1,344 | +22.8% |
| Taxes, remuneration and social security | 45 | €6,456 | €12,970 | +€6,514 | +100.9% |
| Taxes | 450/3 | €5,956 | €12,470 | +€6,514 | +109.4% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €752 | €2 | -€750 | -99.7% |
| Non-recurring operating income | 76A | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,621 | €23,041 | +€3,420 | +17.4% |
| Other operating charges | 640/8 | €8,667 | €4,065 | -€4,603 | -53.1% |
| Gross operating margin | 9900 | €37,497 | €30,982 | -€6,515 | -17.4% |
| Operating profit (loss) | 9901 | €9,208 | €3,877 | -€5,331 | -57.9% |
| Financial income | 75/76B | €94,310 | €33,608 | -€60,702 | -64.4% |
| Recurring financial income | 75 | €94,310 | €33,608 | -€60,702 | -64.4% |
| Financial charges | 65/66B | €2,051 | €1,337 | -€714 | -34.8% |
| Recurring financial charges | 65 | €2,051 | €1,337 | -€714 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €101,466 | €36,147 | -€65,319 | -64.4% |
| Income taxes | 67/77 | €5,217 | €11,162 | +€5,946 | +114.0% |
| Profit (loss) for the period | 9904 | €96,250 | €24,985 | -€71,265 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,250 | €24,985 | -€71,265 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.