FB CONSULT: what changed
FB CONSULT
Largest movements
- Cash +€83,220
up €83,220 (+65.3%), from €127,479 to €210,699
mainly Net result for the year (+€82,465) and Receivables within one year (+€5,445)
- Receivables within one year -€5,445
down €5,445 (-31.4%), from €17,325 to €11,880
- Tangible fixed assets +€4,329
up €4,329 (+909%), from €476 to €4,805
of which Plant, machinery and equipment: +€2,623
- Profit (loss) carried forward +€81,632
up €81,632 (+66.8%), from €122,178 to €203,810
- Tax, wage and social debts -€4,110
down €4,110 (-27.9%), from €14,731 to €10,621
of which Remuneration and social security: -€2,150
- Trade debts +€3,145
up €3,145 (+304%), from €1,033 to €4,178
- Gross operating margin -€51,928
down €51,928 (-32.8%), from €158,229 to €106,301
- Taxes -€12,660
down €12,660 (-36.1%), from €35,105 to €22,446
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,909 | €227,383 | +€81,474 | +55.8% |
| Fixed assets | 21/28 | €476 | €4,805 | +€4,329 | +909% |
| Tangible fixed assets | 22/27 | €476 | €4,805 | +€4,329 | +909% |
| Plant, machinery and equipment | 23 | - | €2,623 | +€2,623 | |
| Furniture and vehicles | 24 | €476 | €2,181 | +€1,705 | +358% |
| Current assets | 29/58 | €145,433 | €222,579 | +€77,146 | +53.0% |
| Amounts receivable within one year | 40/41 | €17,325 | €11,880 | -€5,445 | -31.4% |
| Trade receivables | 40 | €17,325 | €11,880 | -€5,445 | -31.4% |
| Cash at bank and in hand | 54/58 | €127,479 | €210,699 | +€83,220 | +65.3% |
| Deferred charges and accrued income | 490/1 | €629 | €0 | -€629 | -100% |
| Total equity and liabilities | 10/49 | €145,909 | €227,383 | +€81,474 | +55.8% |
| Equity | 10/15 | €127,178 | €208,810 | +€81,632 | +64.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,178 | €203,810 | +€81,632 | +66.8% |
| Amounts payable | 17/49 | €18,731 | €18,573 | -€158 | -0.8% |
| Amounts payable within one year | 42/48 | €18,731 | €18,573 | -€158 | -0.8% |
| Trade debts | 44 | €1,033 | €4,178 | +€3,145 | +304% |
| Suppliers | 440/4 | €1,033 | €4,178 | +€3,145 | +304% |
| Taxes, remuneration and social security | 45 | €14,731 | €10,621 | -€4,110 | -27.9% |
| Taxes | 450/3 | €12,581 | €10,621 | -€1,960 | -15.6% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100% |
| Other amounts payable | 47/48 | €2,967 | €3,773 | +€806 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €872 | +€653 | +298% |
| Other operating charges | 640/8 | €665 | €451 | -€214 | -32.2% |
| Gross operating margin | 9900 | €158,229 | €106,301 | -€51,928 | -32.8% |
| Operating profit (loss) | 9901 | €157,346 | €104,978 | -€52,368 | -33.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €62 | €67 | +€5 | +8.2% |
| Recurring financial charges | 65 | €62 | €67 | +€5 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €157,284 | €104,911 | -€52,373 | -33.3% |
| Income taxes | 67/77 | €35,105 | €22,446 | -€12,660 | -36.1% |
| Profit (loss) for the period | 9904 | €122,178 | €82,465 | -€39,713 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,178 | €82,465 | -€39,713 | -32.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.