FB CONSULTING GROUP: 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 CONSULTING GROUP
Largest movements
- Cash +€31,472
up €31,472 (+750.4%), from €4,194 to €35,665
mainly Receivables within one year (+€17,013) and Investment in fixed assets (net) (+€16,499)
- Tangible fixed assets -€18,613
no longer reported in 2025 (was €18,613)
- Receivables within one year -€17,013
no longer reported in 2025 (was €17,013)
of which Trade receivables: -€16,499
- Financial fixed assets +€2,114
new in 2025: €2,114
- Profit (loss) carried forward -€8,603
down €8,603 (-179.0%), from -€4,806 to -€13,409
- Trade debts +€3,877
up €3,877 (+57.0%), from €6,805 to €10,682
- Tax, wage and social debts +€1,422
up €1,422 (+102.5%), from €1,388 to €2,810
- Other debts +€1,263
up €1,263 (+3.7%), from €34,233 to €35,496
- Depreciation -€15,332
no longer reported in 2025 (was €15,332)
- Gross operating margin -€5,570
down €5,570 (-58.0%), from €9,609 to €4,039
- Staff costs +€4,000
new in 2025: €4,000
- Taxes -€1,173
down €1,173, from €704 to -€469
- Financial charges +€284
up €284 (+132.9%), from €214 to €498
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 | €39,820 | €37,779 | -€2,041 | -5.1% |
| Fixed assets | 21/28 | €18,613 | €2,114 | -€16,499 | -88.6% |
| Tangible fixed assets | 22/27 | €18,613 | - | -€18,613 | |
| Furniture and vehicles | 24 | €18,613 | - | -€18,613 | |
| Financial fixed assets | 28 | - | €2,114 | +€2,114 | |
| Current assets | 29/58 | €21,207 | €35,665 | +€14,459 | +68.2% |
| Amounts receivable within one year | 40/41 | €17,013 | - | -€17,013 | |
| Trade receivables | 40 | €16,499 | - | -€16,499 | |
| Other amounts receivable | 41 | €514 | - | -€514 | |
| Cash at bank and in hand | 54/58 | €4,194 | €35,665 | +€31,472 | +750.4% |
| Total equity and liabilities | 10/49 | €39,820 | €37,779 | -€2,041 | -5.1% |
| Equity | 10/15 | -€2,606 | -€11,209 | -€8,603 | -330.1% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,806 | -€13,409 | -€8,603 | -179.0% |
| Amounts payable | 17/49 | €42,426 | €48,989 | +€6,563 | +15.5% |
| Amounts payable within one year | 42/48 | €42,426 | €48,989 | +€6,563 | +15.5% |
| Trade debts | 44 | €6,805 | €10,682 | +€3,877 | +57.0% |
| Suppliers | 440/4 | €6,805 | €10,682 | +€3,877 | +57.0% |
| Taxes, remuneration and social security | 45 | €1,388 | €2,810 | +€1,422 | +102.5% |
| Taxes | 450/3 | €1,388 | €2,810 | +€1,422 | +102.5% |
| Other amounts payable | 47/48 | €34,233 | €35,496 | +€1,263 | +3.7% |
| Remuneration, social security and pensions | 62 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,332 | - | -€15,332 | |
| Non-recurring operating charges | 66A | - | €8,613 | +€8,613 | |
| Gross operating margin | 9900 | €9,609 | €4,039 | -€5,570 | -58.0% |
| Operating profit (loss) | 9901 | -€5,723 | -€8,574 | -€2,851 | -49.8% |
| Financial charges | 65/66B | €214 | €498 | +€284 | +132.9% |
| Recurring financial charges | 65 | €214 | €498 | +€284 | +132.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,937 | -€9,072 | -€3,135 | -52.8% |
| Income taxes | 67/77 | €704 | -€469 | -€1,173 | |
| Profit (loss) for the period | 9904 | -€6,641 | -€8,603 | -€1,962 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,641 | -€8,603 | -€1,962 | -29.6% |
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 12 October 2026 via checked.be.