FB Consultants: 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 Consultants
Largest movements
- Tangible fixed assets -€43,965
down €43,965 (-12.8%), from €342,643 to €298,677
of which Furniture and vehicles: -€24,455
- Cash -€22,918
down €22,918 (-45.1%), from €50,783 to €27,865
mainly Debts after one year (-€41,870) and Receivables within one year (-€9,841)
- Receivables within one year +€9,841
up €9,841 (+171.2%), from €5,747 to €15,588
of which Trade receivables: +€15,256
- Debts after one year -€41,870
down €41,870 (-15.7%), from €266,986 to €225,115
- Other debts -€8,276
down €8,276 (-28.1%), from €29,480 to €21,204
- Profit (loss) carried forward -€4,902
down €4,902, from €2,273 to -€2,629
- Gross operating margin -€6,215
down €6,215 (-9.0%), from €69,106 to €62,891
- Depreciation +€2,443
up €2,443 (+5.9%), from €41,523 to €43,965
- Other operating charges +€1,799
up €1,799 (+11.0%), from €16,378 to €18,177
- Taxes -€1,121
down €1,121 (-98.6%), from €1,137 to €16
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 | €399,172 | €342,130 | -€57,042 | -14.3% |
| Fixed assets | 21/28 | €342,643 | €298,677 | -€43,965 | -12.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €342,643 | €298,677 | -€43,965 | -12.8% |
| Land and buildings | 22 | €4,781 | €4,638 | -€143 | -3.0% |
| Plant, machinery and equipment | 23 | €23,902 | €19,851 | -€4,052 | -17.0% |
| Furniture and vehicles | 24 | €87,809 | €63,354 | -€24,455 | -27.9% |
| Other tangible fixed assets | 26 | €226,151 | €210,835 | -€15,316 | -6.8% |
| Current assets | 29/58 | €56,530 | €43,453 | -€13,077 | -23.1% |
| Amounts receivable within one year | 40/41 | €5,747 | €15,588 | +€9,841 | +171.2% |
| Trade receivables | 40 | - | €15,256 | +€15,256 | |
| Other amounts receivable | 41 | €5,747 | €331 | -€5,415 | -94.2% |
| Cash at bank and in hand | 54/58 | €50,783 | €27,865 | -€22,918 | -45.1% |
| Total equity and liabilities | 10/49 | €399,172 | €342,130 | -€57,042 | -14.3% |
| Equity | 10/15 | €47,773 | €42,871 | -€4,902 | -10.3% |
| Reserves | 13 | €45,500 | €45,500 | = | 0.0% |
| Distributable reserves | 133 | €45,500 | €45,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,273 | -€2,629 | -€4,902 | |
| Amounts payable | 17/49 | €351,400 | €299,260 | -€52,140 | -14.8% |
| Amounts payable after more than one year | 17 | €266,986 | €225,115 | -€41,870 | -15.7% |
| Financial debts | 170/4 | €266,986 | €225,115 | -€41,870 | -15.7% |
| Amounts payable within one year | 42/48 | €84,414 | €74,144 | -€10,270 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €44,345 | €41,870 | -€2,475 | -5.6% |
| Trade debts | 44 | €3,782 | €3,542 | -€240 | -6.4% |
| Suppliers | 440/4 | €3,782 | €3,542 | -€240 | -6.4% |
| Taxes, remuneration and social security | 45 | €6,808 | €7,529 | +€721 | +10.6% |
| Taxes | 450/3 | €6,024 | €5,577 | -€447 | -7.4% |
| Remuneration and social security | 454/9 | €784 | €1,952 | +€1,168 | +149.0% |
| Other amounts payable | 47/48 | €29,480 | €21,204 | -€8,276 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,523 | €43,965 | +€2,443 | +5.9% |
| Other operating charges | 640/8 | €16,378 | €18,177 | +€1,799 | +11.0% |
| Gross operating margin | 9900 | €69,106 | €62,891 | -€6,215 | -9.0% |
| Operating profit (loss) | 9901 | €11,205 | €748 | -€10,457 | -93.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,162 | €5,634 | -€528 | -8.6% |
| Recurring financial charges | 65 | €6,162 | €5,634 | -€528 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €5,043 | -€4,886 | -€9,929 | |
| Income taxes | 67/77 | €1,137 | €16 | -€1,121 | -98.6% |
| Profit (loss) for the period | 9904 | €3,906 | -€4,902 | -€8,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,906 | -€4,902 | -€8,808 |
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 10 October 2026 via checked.be.