FAY 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.
FAY Consult
Largest movements
- Cash +€28,793
up €28,793 (+236%), from €12,208 to €41,001
mainly Net result for the year (+€29,484) and Receivables within one year (+€18,910)
- Receivables within one year -€18,910
down €18,910 (-74.2%), from €25,471 to €6,561
of which Trade receivables: -€15,712
- Tangible fixed assets -€1,264
down €1,264 (-6.2%), from €20,272 to €19,008
of which Furniture and vehicles: -€2,290
- Tax, wage and social debts +€5,067
up €5,067 (+70.1%), from €7,225 to €12,292
- Other debts +€5,000
up €5,000 (+20.0%), from €25,000 to €30,000
- Trade debts -€969
down €969 (-43.7%), from €2,218 to €1,249
- Gross operating margin +€8,881
up €8,881 (+22.0%), from €40,416 to €49,297
- Taxes +€2,076
up €2,076 (+21.5%), from €9,669 to €11,745
- Depreciation +€690
up €690 (+11.8%), from €5,845 to €6,535
- Other operating charges +€621
up €621 (+69.2%), from €897 to €1,518
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 | €58,803 | €67,384 | +€8,581 | +14.6% |
| Fixed assets | 21/28 | €20,272 | €19,008 | -€1,264 | -6.2% |
| Tangible fixed assets | 22/27 | €20,272 | €19,008 | -€1,264 | -6.2% |
| Plant, machinery and equipment | 23 | - | €1,026 | +€1,026 | |
| Furniture and vehicles | 24 | €20,272 | €17,982 | -€2,290 | -11.3% |
| Current assets | 29/58 | €38,531 | €48,376 | +€9,845 | +25.6% |
| Amounts receivable within one year | 40/41 | €25,471 | €6,561 | -€18,910 | -74.2% |
| Trade receivables | 40 | €21,863 | €6,151 | -€15,712 | -71.9% |
| Other amounts receivable | 41 | €3,608 | €410 | -€3,198 | -88.6% |
| Cash at bank and in hand | 54/58 | €12,208 | €41,001 | +€28,793 | +236% |
| Deferred charges and accrued income | 490/1 | €852 | €814 | -€37 | -4.4% |
| Total equity and liabilities | 10/49 | €58,803 | €67,384 | +€8,581 | +14.6% |
| Equity | 10/15 | €22,859 | €22,343 | -€516 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,259 | €3,743 | -€516 | -12.1% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €34,443 | €43,541 | +€9,098 | +26.4% |
| Amounts payable within one year | 42/48 | €34,443 | €43,541 | +€9,098 | +26.4% |
| Trade debts | 44 | €2,218 | €1,249 | -€969 | -43.7% |
| Suppliers | 440/4 | €2,218 | €1,249 | -€969 | -43.7% |
| Taxes, remuneration and social security | 45 | €7,225 | €12,292 | +€5,067 | +70.1% |
| Taxes | 450/3 | €7,225 | €12,292 | +€5,067 | +70.1% |
| Other amounts payable | 47/48 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,845 | €6,535 | +€690 | +11.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €897 | €1,518 | +€621 | +69.2% |
| Gross operating margin | 9900 | €40,416 | €49,297 | +€8,881 | +22.0% |
| Operating profit (loss) | 9901 | €33,675 | €41,245 | +€7,570 | +22.5% |
| Financial income | 75/76B | €9 | €24 | +€15 | +162% |
| Recurring financial income | 75 | €9 | €24 | +€15 | +162% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.2% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €33,645 | €41,229 | +€7,584 | +22.5% |
| Income taxes | 67/77 | €9,669 | €11,745 | +€2,076 | +21.5% |
| Profit (loss) for the period | 9904 | €23,975 | €29,484 | +€5,508 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,975 | €29,484 | +€5,508 | +23.0% |
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 15 October 2026 via checked.be.