FBB 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.
FBB CONSULT
Largest movements
- Cash -€38,415
down €38,415 (-84.1%), from €45,697 to €7,281
mainly Contributions, distributions and other (-€60,112) and Receivables within one year (-€7,760)
- Receivables within one year +€7,760
up €7,760 (+286.5%), from €2,709 to €10,469
of which Trade receivables: +€6,035
- Tangible fixed assets -€5,924
down €5,924 (-74.3%), from €7,970 to €2,046
of which Furniture and vehicles: -€4,598
- Reserves -€53,459
down €53,459 (-97.0%), from €55,112 to €1,654
- Tax, wage and social debts +€9,171
up €9,171 (+277.9%), from €3,299 to €12,470
- Other debts +€7,513
new in 2025: €7,513
- Gross operating margin +€19,451
up €19,451, from -€5,897 to €13,554
- Depreciation -€3,423
down €3,423 (-36.6%), from €9,347 to €5,924
- Financial income +€940
up €940 (+365.9%), from €257 to €1,197
- Taxes -€592
down €592, from €565 to -€27
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 | €63,429 | €27,014 | -€36,415 | -57.4% |
| Fixed assets | 21/28 | €7,970 | €2,046 | -€5,924 | -74.3% |
| Tangible fixed assets | 22/27 | €7,970 | €2,046 | -€5,924 | -74.3% |
| Furniture and vehicles | 24 | €4,598 | - | -€4,598 | |
| Other tangible fixed assets | 26 | €3,372 | €2,046 | -€1,326 | -39.3% |
| Current assets | 29/58 | €55,459 | €24,968 | -€30,491 | -55.0% |
| Amounts receivable within one year | 40/41 | €2,709 | €10,469 | +€7,760 | +286.5% |
| Trade receivables | 40 | €2,709 | €8,744 | +€6,035 | +222.8% |
| Other amounts receivable | 41 | - | €1,725 | +€1,725 | |
| Cash at bank and in hand | 54/58 | €45,697 | €7,281 | -€38,415 | -84.1% |
| Deferred charges and accrued income | 490/1 | €7,053 | €7,218 | +€164 | +2.3% |
| Total equity and liabilities | 10/49 | €63,429 | €27,014 | -€36,415 | -57.4% |
| Equity | 10/15 | €55,531 | €2,072 | -€53,459 | -96.3% |
| Contributions | 10/11 | €419 | €419 | = | 0.0% |
| Reserves | 13 | €55,112 | €1,654 | -€53,459 | -97.0% |
| Distributable reserves | 133 | €55,112 | €1,654 | -€53,459 | -97.0% |
| Amounts payable | 17/49 | €7,897 | €24,942 | +€17,044 | +215.8% |
| Amounts payable within one year | 42/48 | €7,897 | €24,942 | +€17,044 | +215.8% |
| Trade debts | 44 | €4,598 | €4,958 | +€360 | +7.8% |
| Suppliers | 440/4 | €4,598 | €4,958 | +€360 | +7.8% |
| Taxes, remuneration and social security | 45 | €3,299 | €12,470 | +€9,171 | +277.9% |
| Taxes | 450/3 | €3,299 | €12,470 | +€9,171 | +277.9% |
| Other amounts payable | 47/48 | - | €7,513 | +€7,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,347 | €5,924 | -€3,423 | -36.6% |
| Other operating charges | 640/8 | €1,999 | €2,124 | +€126 | +6.3% |
| Gross operating margin | 9900 | -€5,897 | €13,554 | +€19,451 | |
| Operating profit (loss) | 9901 | -€17,242 | €5,506 | +€22,748 | |
| Financial income | 75/76B | €257 | €1,197 | +€940 | +365.9% |
| Recurring financial income | 75 | €257 | €1,197 | +€940 | +365.9% |
| Financial charges | 65/66B | €51 | €76 | +€25 | +47.8% |
| Recurring financial charges | 65 | €51 | €76 | +€25 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,037 | €6,627 | +€23,664 | |
| Income taxes | 67/77 | €565 | -€27 | -€592 | |
| Profit (loss) for the period | 9904 | -€17,602 | €6,654 | +€24,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,602 | €6,654 | +€24,255 |
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 5 October 2026 via checked.be.