FB 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.
FB Consult
Largest movements
- Receivables within one year +€46,512
up €46,512 (+135%), from €34,507 to €81,019
of which Other amounts receivable: +€35,682
- Cash -€46,006
down €46,006 (-41.8%), from €110,126 to €64,120
mainly Receivables within one year (-€46,512) and Tax, wage and social debts (-€8,967)
- Tangible fixed assets -€5,158
down €5,158 (-54.8%), from €9,408 to €4,250
of which Plant, machinery and equipment: -€3,854
- Tax, wage and social debts -€8,967
down €8,967 (-59.2%), from €15,151 to €6,184
- Profit (loss) carried forward +€2,296
up €2,296 (+2.6%), from €88,233 to €90,529
- Gross operating margin -€4,175
down €4,175 (-19.8%), from €21,083 to €16,909
- Depreciation -€2,249
down €2,249 (-30.4%), from €7,407 to €5,158
- Financial income +€980
up €980 (+187%), from €523 to €1,503
- Financial charges -€432
down €432 (-8.6%), from €5,026 to €4,594
- Taxes +€385
up €385 (+7.5%), from €5,161 to €5,546
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 | €155,955 | €150,565 | -€5,390 | -3.5% |
| Fixed assets | 21/28 | €9,408 | €4,250 | -€5,158 | -54.8% |
| Tangible fixed assets | 22/27 | €9,408 | €4,250 | -€5,158 | -54.8% |
| Plant, machinery and equipment | 23 | €7,764 | €3,910 | -€3,854 | -49.6% |
| Furniture and vehicles | 24 | €1,644 | €341 | -€1,303 | -79.3% |
| Current assets | 29/58 | €146,547 | €146,315 | -€233 | -0.2% |
| Amounts receivable within one year | 40/41 | €34,507 | €81,019 | +€46,512 | +135% |
| Trade receivables | 40 | €19,965 | €30,795 | +€10,830 | +54.2% |
| Other amounts receivable | 41 | €14,542 | €50,224 | +€35,682 | +245% |
| Cash at bank and in hand | 54/58 | €110,126 | €64,120 | -€46,006 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,914 | €1,176 | -€739 | -38.6% |
| Total equity and liabilities | 10/49 | €155,955 | €150,565 | -€5,390 | -3.5% |
| Equity | 10/15 | €137,346 | €139,642 | +€2,296 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,513 | €30,513 | = | 0.0% |
| Distributable reserves | 133 | €30,513 | €30,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,233 | €90,529 | +€2,296 | +2.6% |
| Amounts payable | 17/49 | €18,610 | €10,923 | -€7,686 | -41.3% |
| Amounts payable within one year | 42/48 | €18,610 | €10,923 | -€7,686 | -41.3% |
| Trade debts | 44 | €3,458 | €4,739 | +€1,281 | +37.0% |
| Suppliers | 440/4 | €3,458 | €4,739 | +€1,281 | +37.0% |
| Taxes, remuneration and social security | 45 | €15,151 | €6,184 | -€8,967 | -59.2% |
| Taxes | 450/3 | €15,151 | €6,184 | -€8,967 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,407 | €5,158 | -€2,249 | -30.4% |
| Other operating charges | 640/8 | €466 | €818 | +€352 | +75.6% |
| Gross operating margin | 9900 | €21,083 | €16,909 | -€4,175 | -19.8% |
| Operating profit (loss) | 9901 | €13,210 | €10,933 | -€2,278 | -17.2% |
| Financial income | 75/76B | €523 | €1,503 | +€980 | +187% |
| Recurring financial income | 75 | €523 | €1,503 | +€980 | +187% |
| Financial charges | 65/66B | €5,026 | €4,594 | -€432 | -8.6% |
| Recurring financial charges | 65 | €5,026 | €4,594 | -€432 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €8,708 | €7,842 | -€865 | -9.9% |
| Income taxes | 67/77 | €5,161 | €5,546 | +€385 | +7.5% |
| Profit (loss) for the period | 9904 | €3,547 | €2,296 | -€1,251 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,547 | €2,296 | -€1,251 | -35.3% |
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 17 October 2026 via checked.be.