FBCO 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.
FBCO CONSULT
Largest movements
- Cash +€74,403
up €74,403 (+53.7%), from €138,622 to €213,025
mainly Other debts (+€149,724) and Net result for the year (+€75,502)
- Other debts +€149,724
up €149,724 (+1261.0%), from €11,874 to €161,598
- Profit (loss) carried forward -€101,802
down €101,802 (-78.7%), from €129,333 to €27,531
- Tax, wage and social debts +€27,149
up €27,149 (+182.6%), from €14,870 to €42,019
of which Taxes: +€27,150
- Gross operating margin +€9,620
up €9,620 (+11.1%), from €87,030 to €96,650
- Taxes +€1,732
up €1,732 (+9.7%), from €17,880 to €19,612
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 | €160,371 | €234,348 | +€73,977 | +46.1% |
| Fixed assets | 21/28 | €1,480 | €1,150 | -€330 | -22.3% |
| Tangible fixed assets | 22/27 | €880 | €550 | -€330 | -37.5% |
| Furniture and vehicles | 24 | €880 | €550 | -€330 | -37.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €158,892 | €233,198 | +€74,306 | +46.8% |
| Amounts receivable within one year | 40/41 | €18,348 | €19,848 | +€1,500 | +8.2% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €198 | €1,698 | +€1,500 | +757.3% |
| Cash at bank and in hand | 54/58 | €138,622 | €213,025 | +€74,403 | +53.7% |
| Deferred charges and accrued income | 490/1 | €1,922 | €325 | -€1,597 | -83.1% |
| Total equity and liabilities | 10/49 | €160,371 | €234,348 | +€73,977 | +46.1% |
| Equity | 10/15 | €132,333 | €30,531 | -€101,802 | -76.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,333 | €27,531 | -€101,802 | -78.7% |
| Amounts payable | 17/49 | €28,038 | €203,817 | +€175,779 | +626.9% |
| Amounts payable within one year | 42/48 | €28,038 | €203,817 | +€175,779 | +626.9% |
| Trade debts | 44 | €1,295 | €200 | -€1,095 | -84.6% |
| Suppliers | 440/4 | €1,295 | €200 | -€1,095 | -84.6% |
| Taxes, remuneration and social security | 45 | €14,870 | €42,019 | +€27,149 | +182.6% |
| Taxes | 450/3 | €12,707 | €39,857 | +€27,150 | +213.7% |
| Remuneration and social security | 454/9 | €2,163 | €2,162 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €11,874 | €161,598 | +€149,724 | +1261.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111 | €330 | +€219 | +197.4% |
| Other operating charges | 640/8 | €841 | €1,034 | +€193 | +23.0% |
| Gross operating margin | 9900 | €87,030 | €96,650 | +€9,620 | +11.1% |
| Operating profit (loss) | 9901 | €86,078 | €95,286 | +€9,208 | +10.7% |
| Financial income | 75/76B | €266 | €290 | +€24 | +8.9% |
| Recurring financial income | 75 | €266 | €290 | +€24 | +8.9% |
| Financial charges | 65/66B | €298 | €462 | +€164 | +55.0% |
| Recurring financial charges | 65 | €298 | €462 | +€164 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €86,046 | €95,114 | +€9,068 | +10.5% |
| Income taxes | 67/77 | €17,880 | €19,612 | +€1,732 | +9.7% |
| Profit (loss) for the period | 9904 | €68,166 | €75,502 | +€7,336 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,166 | €75,502 | +€7,336 | +10.8% |
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 4 October 2026 via checked.be.