FBC Consulting: what changed
What changed
FBC Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€19,717
2024 · €65,037-€45,320
Equity
€103,357
2024 · €98,247+€5,110
Cash
€128,735
2024 · €111,403+€17,331
Balance sheet total
€150,166
2024 · €142,429+€7,737
Largest movements
Assets
- Cash +€17,331
up €17,331 (+15.6%), from €111,403 to €128,735
mainly Net result for the year (+€19,717) and Receivables within one year (+€6,650)
- Receivables within one year -€6,650
down €6,650 (-46.2%), from €14,398 to €7,748
of which Trade receivables: -€4,926
- Deferred charges and accrued income -€2,175
down €2,175 (-21.7%), from €10,000 to €7,825
Equity and liabilities
- Tax, wage and social debts +€6,157
up €6,157 (+64.9%), from €9,489 to €15,647
- Profit (loss) carried forward +€5,110
up €5,110 (+6.6%), from €77,943 to €83,053
- Trade debts -€4,486
down €4,486 (-52.6%), from €8,535 to €4,049
- Other debts +€1,666
new in 2025: €1,666
Income statement
- Gross operating margin -€60,861
down €60,861 (-63.5%), from €95,773 to €34,912
- Taxes -€17,695
down €17,695 (-72.7%), from €24,354 to €6,659
- Financial charges +€2,004
up €2,004 (+46.4%), from €4,315 to €6,319
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.
Result 2024
€65,037
Gross operating margin
-€60,861
Depreciation
-€634
Other operating charges
+€373
Other operating items
+€75
Financial income
+€35
Financial charges
-€2,004
Taxes
+€17,695
Result 2025
€19,717
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€32,803
Investment
-€946
Financing
-€14,525
Cash 2024
€111,403
From operations (derived)
+€32,803
Net result for the year
+€19,717
Depreciation
+€1,717
Receivables within one year
+€6,650
Deferred charges and accrued income
+€2,175
Trade debts
-€4,486
Tax, wage and social debts
+€6,157
Other debts
+€1,666
Accrued charges and deferred income
-€792
Investment (derived)
-€946
Investment in fixed assets (net)
-€946
Financing
-€14,525
Debts after one year
-€167
Short-term financial debts
+€249
Contributions, distributions and other
-€14,607
Cash 2025
€128,735
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,429 | €150,166 | +€7,737 | +5.4% |
| Fixed assets | 21/28 | €6,627 | €5,857 | -€770 | -11.6% |
| Tangible fixed assets | 22/27 | €6,627 | €5,857 | -€770 | -11.6% |
| Land and buildings | 22 | €2,990 | €2,344 | -€646 | -21.6% |
| Plant, machinery and equipment | 23 | €3,637 | €3,514 | -€124 | -3.4% |
| Current assets | 29/58 | €135,802 | €144,309 | +€8,507 | +6.3% |
| Amounts receivable within one year | 40/41 | €14,398 | €7,748 | -€6,650 | -46.2% |
| Trade receivables | 40 | €9,333 | €4,408 | -€4,926 | -52.8% |
| Other amounts receivable | 41 | €5,065 | €3,341 | -€1,724 | -34.0% |
| Cash at bank and in hand | 54/58 | €111,403 | €128,735 | +€17,331 | +15.6% |
| Deferred charges and accrued income | 490/1 | €10,000 | €7,825 | -€2,175 | -21.7% |
| Total equity and liabilities | 10/49 | €142,429 | €150,166 | +€7,737 | +5.4% |
| Equity | 10/15 | €98,247 | €103,357 | +€5,110 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,704 | €1,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,704 | €1,704 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,704 | €1,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,943 | €83,053 | +€5,110 | +6.6% |
| Amounts payable | 17/49 | €44,182 | €46,809 | +€2,627 | +5.9% |
| Amounts payable after more than one year | 17 | €23,297 | €23,131 | -€167 | -0.7% |
| Other amounts payable | 178/9 | €23,297 | €23,131 | -€167 | -0.7% |
| Amounts payable within one year | 42/48 | €18,025 | €21,611 | +€3,586 | +19.9% |
| Financial debts | 43 | - | €249 | +€249 | |
| Credit institutions | 430/8 | - | €249 | +€249 | |
| Trade debts | 44 | €8,535 | €4,049 | -€4,486 | -52.6% |
| Suppliers | 440/4 | €8,535 | €4,049 | -€4,486 | -52.6% |
| Taxes, remuneration and social security | 45 | €9,489 | €15,647 | +€6,157 | +64.9% |
| Taxes | 450/3 | €9,489 | €15,647 | +€6,157 | +64.9% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €2,860 | €2,068 | -€792 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €1,717 | +€634 | +58.6% |
| Other operating charges | 640/8 | €798 | €424 | -€373 | -46.8% |
| Non-recurring operating charges | 66A | €249 | €174 | -€75 | -30.0% |
| Gross operating margin | 9900 | €95,773 | €34,912 | -€60,861 | -63.5% |
| Operating profit (loss) | 9901 | €93,644 | €32,597 | -€61,046 | -65.2% |
| Financial income | 75/76B | €63 | €98 | +€35 | +56.3% |
| Recurring financial income | 75 | €63 | €98 | +€35 | +56.3% |
| Financial charges | 65/66B | €4,315 | €6,319 | +€2,004 | +46.4% |
| Recurring financial charges | 65 | €4,315 | €6,319 | +€2,004 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €89,391 | €26,376 | -€63,015 | -70.5% |
| Income taxes | 67/77 | €24,354 | €6,659 | -€17,695 | -72.7% |
| Profit (loss) for the period | 9904 | €65,037 | €19,717 | -€45,320 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,037 | €19,717 | -€45,320 | -69.7% |
Next steps
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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 4 November 2026 via checked.be.