FB CONSEILS: 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.
FB CONSEILS
Largest movements
- Tangible fixed assets -€29,918
down €29,918 (-8.7%), from €344,397 to €314,479
- Receivables within one year -€7,763
down €7,763 (-98.1%), from €7,914 to €151
of which Trade receivables: -€6,253
- Trade debts -€28,746
down €28,746 (-76.7%), from €37,459 to €8,713
of which Bills of exchange payable: -€20,001
- Debts after one year -€17,579
down €17,579 (-4.6%), from €379,838 to €362,259
of which Financial debts: -€17,579
- Current portion of long-term debt +€7,465
up €7,465 (+15.0%), from €49,756 to €57,221
- Gross operating margin +€9,678
up €9,678 (+19.8%), from €48,790 to €58,468
- Depreciation +€7,545
up €7,545 (+21.0%), from €35,987 to €43,531
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 | €520,647 | €483,272 | -€37,375 | -7.2% |
| Fixed assets | 21/28 | €512,020 | €482,102 | -€29,918 | -5.8% |
| Tangible fixed assets | 22/27 | €344,397 | €314,479 | -€29,918 | -8.7% |
| Land and buildings | 22 | €344,397 | €314,479 | -€29,918 | -8.7% |
| Financial fixed assets | 28 | €167,623 | €167,623 | = | 0.0% |
| Current assets | 29/58 | €8,627 | €1,170 | -€7,458 | -86.4% |
| Amounts receivable within one year | 40/41 | €7,914 | €151 | -€7,763 | -98.1% |
| Trade receivables | 40 | €6,403 | €151 | -€6,253 | -97.6% |
| Other amounts receivable | 41 | €1,510 | - | -€1,510 | |
| Cash at bank and in hand | 54/58 | €28 | €9 | -€19 | -66.8% |
| Deferred charges and accrued income | 490/1 | €685 | €1,010 | +€324 | +47.3% |
| Total equity and liabilities | 10/49 | €520,647 | €483,272 | -€37,375 | -7.2% |
| Equity | 10/15 | €34,960 | €38,444 | +€3,483 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,277 | €19,277 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,417 | €17,417 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,917 | €567 | +€3,483 | |
| Amounts payable | 17/49 | €485,686 | €444,828 | -€40,859 | -8.4% |
| Amounts payable after more than one year | 17 | €379,838 | €362,259 | -€17,579 | -4.6% |
| Financial debts | 170/4 | €285,838 | €268,259 | -€17,579 | -6.1% |
| Other amounts payable | 178/9 | €94,000 | €94,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,849 | €82,568 | -€23,280 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €49,756 | €57,221 | +€7,465 | +15.0% |
| Trade debts | 44 | €37,459 | €8,713 | -€28,746 | -76.7% |
| Suppliers | 440/4 | €17,458 | €8,713 | -€8,745 | -50.1% |
| Bills of exchange payable | 441 | €20,001 | - | -€20,001 | |
| Taxes, remuneration and social security | 45 | €907 | €2,565 | +€1,658 | +183% |
| Taxes | 450/3 | €907 | €2,565 | +€1,658 | +183% |
| Other amounts payable | 47/48 | €17,726 | €14,069 | -€3,657 | -20.6% |
| Non-recurring operating income | 76A | €6,609 | €6,609 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,987 | €43,531 | +€7,545 | +21.0% |
| Other operating charges | 640/8 | €2,908 | €3,023 | +€115 | +4.0% |
| Gross operating margin | 9900 | €48,790 | €58,468 | +€9,678 | +19.8% |
| Operating profit (loss) | 9901 | €9,896 | €11,914 | +€2,018 | +20.4% |
| Financial charges | 65/66B | €6,686 | €7,130 | +€445 | +6.7% |
| Recurring financial charges | 65 | €6,686 | €7,130 | +€445 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €3,210 | €4,783 | +€1,573 | +49.0% |
| Income taxes | 67/77 | €907 | €1,300 | +€393 | +43.3% |
| Profit (loss) for the period | 9904 | €2,303 | €3,483 | +€1,180 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,303 | €3,483 | +€1,180 | +51.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.