FB CONSULT: what changed
Two fiscal 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
- Cash +€208,203
up €208,203 (+1003.3%), from €20,753 to €228,956
mainly Net result for the year (+€170,188) and Provisions (+€55,321)
- Receivables after one year -€22,155
down €22,155 (-38.4%), from €57,753 to €35,598
- Tangible fixed assets -€17,722
down €17,722 (-5.2%), from €339,123 to €321,402
of which Land and buildings: -€105,963
- Receivables within one year +€14,232
new in 2025: €14,232
- Reserves +€165,963
up €165,963 (+8922.7%), from €1,860 to €167,823
of which Tax-exempt reserves: +€165,963
- Provisions +€55,321
new in 2025: €55,321
- Debts after one year -€38,412
down €38,412 (-18.8%), from €203,786 to €165,374
- Current portion of long-term debt +€6,758
up €6,758 (+46.7%), from €14,479 to €21,238
- Tax, wage and social debts -€6,641
down €6,641 (-83.4%), from €7,958 to €1,318
- Gross operating margin +€234,412
up €234,412 (+524.2%), from €44,720 to €279,132
- Depreciation +€7,907
up €7,907 (+42.8%), from €18,458 to €26,365
- Other operating charges +€5,687
up €5,687 (+74.7%), from €7,616 to €13,303
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 | €417,778 | €600,337 | +€182,558 | +43.7% |
| Fixed assets | 21/28 | €339,272 | €321,551 | -€17,722 | -5.2% |
| Tangible fixed assets | 22/27 | €339,123 | €321,402 | -€17,722 | -5.2% |
| Land and buildings | 22 | €323,900 | €217,936 | -€105,963 | -32.7% |
| Plant, machinery and equipment | 23 | €1,487 | €1,189 | -€297 | -20.0% |
| Furniture and vehicles | 24 | €13,737 | €102,276 | +€88,539 | +644.5% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €78,506 | €278,786 | +€200,280 | +255.1% |
| Amounts receivable after more than one year | 29 | €57,753 | €35,598 | -€22,155 | -38.4% |
| Other amounts receivable | 291 | €57,753 | €35,598 | -€22,155 | -38.4% |
| Amounts receivable within one year | 40/41 | - | €14,232 | +€14,232 | |
| Trade receivables | 40 | - | €14,232 | +€14,232 | |
| Cash at bank and in hand | 54/58 | €20,753 | €228,956 | +€208,203 | +1003.3% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €417,778 | €600,337 | +€182,558 | +43.7% |
| Equity | 10/15 | €185,068 | €355,256 | +€170,188 | +92.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €167,823 | +€165,963 | +8922.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | €165,963 | +€165,963 | |
| Profit (loss) carried forward | 14 | €177,008 | €181,233 | +€4,225 | +2.4% |
| Provisions and deferred taxes | 16 | - | €55,321 | +€55,321 | |
| Deferred taxes | 168 | - | €55,321 | +€55,321 | |
| Amounts payable | 17/49 | €232,711 | €189,760 | -€42,951 | -18.5% |
| Amounts payable after more than one year | 17 | €203,786 | €165,374 | -€38,412 | -18.8% |
| Financial debts | 170/4 | €203,786 | €165,374 | -€38,412 | -18.8% |
| Amounts payable within one year | 42/48 | €28,925 | €24,386 | -€4,540 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €14,479 | €21,238 | +€6,758 | +46.7% |
| Trade debts | 44 | €6,487 | €1,830 | -€4,657 | -71.8% |
| Suppliers | 440/4 | €6,487 | €1,830 | -€4,657 | -71.8% |
| Taxes, remuneration and social security | 45 | €7,958 | €1,318 | -€6,641 | -83.4% |
| Taxes | 450/3 | €7,958 | €1,318 | -€6,641 | -83.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,458 | €26,365 | +€7,907 | +42.8% |
| Other operating charges | 640/8 | €7,616 | €13,303 | +€5,687 | +74.7% |
| Gross operating margin | 9900 | €44,720 | €279,132 | +€234,412 | +524.2% |
| Operating profit (loss) | 9901 | €18,646 | €239,465 | +€220,819 | +1184.2% |
| Financial income | 75/76B | €1,642 | €1,391 | -€251 | -15.3% |
| Recurring financial income | 75 | €1,642 | €1,391 | -€251 | -15.3% |
| Financial charges | 65/66B | €4,040 | €6,680 | +€2,640 | +65.4% |
| Recurring financial charges | 65 | €4,040 | €6,680 | +€2,640 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | €16,249 | €234,176 | +€217,928 | +1341.2% |
| Transfer to deferred taxes | 680 | - | €55,321 | +€55,321 | |
| Income taxes | 67/77 | €8,000 | €8,667 | +€667 | +8.3% |
| Profit (loss) for the period | 9904 | €8,249 | €170,188 | +€161,940 | +1963.2% |
| Transfer to tax-exempt reserves | 689 | - | €165,963 | +€165,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,249 | €4,225 | -€4,023 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.