FBO 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.
FBO Consult
Largest movements
- Cash -€27,944
down €27,944 (-29.7%), from €94,039 to €66,095
mainly Contributions, distributions and other (-€67,570) and Tax, wage and social debts (-€10,904)
- Receivables within one year +€6,153
up €6,153 (+61.5%), from €10,000 to €16,153
of which Trade receivables: +€6,144
- Tangible fixed assets -€2,753
down €2,753 (-71.5%), from €3,850 to €1,097
- Deferred charges and accrued income +€1,841
up €1,841 (+93.2%), from €1,975 to €3,816
- Reserves -€29,570
down €29,570 (-100.0%), from €29,570 to €0
- Other debts +€16,452
up €16,452 (+32.0%), from €51,460 to €67,912
- Tax, wage and social debts -€10,904
down €10,904 (-43.3%), from €25,168 to €14,264
- Trade debts +€1,447
up €1,447 (+66.0%), from €2,192 to €3,639
- Purchases and services -€54,282
no longer reported in 2025 (was €54,282)
- Depreciation -€4,015
down €4,015 (-76.4%), from €5,253 to €1,237
- Gross operating margin +€2,679
up €2,679 (+5.3%), from €50,279 to €52,958
- Other operating charges +€2,528
up €2,528 (+241.1%), from €1,048 to €3,576
- Taxes +€693
up €693 (+7.1%), from €9,743 to €10,436
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 | €110,289 | €87,370 | -€22,918 | -20.8% |
| Fixed assets | 21/28 | €4,275 | €1,307 | -€2,968 | -69.4% |
| Intangible fixed assets | 21 | €425 | €210 | -€215 | -50.6% |
| Tangible fixed assets | 22/27 | €3,850 | €1,097 | -€2,753 | -71.5% |
| Furniture and vehicles | 24 | €3,850 | €1,097 | -€2,753 | -71.5% |
| Current assets | 29/58 | €106,014 | €86,064 | -€19,950 | -18.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €16,153 | +€6,153 | +61.5% |
| Trade receivables | 40 | €10,000 | €16,144 | +€6,144 | +61.4% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €94,039 | €66,095 | -€27,944 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,975 | €3,816 | +€1,841 | +93.2% |
| Total equity and liabilities | 10/49 | €110,289 | €87,370 | -€22,918 | -20.8% |
| Equity | 10/15 | €31,468 | €1,554 | -€29,914 | -95.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €29,570 | €0 | -€29,570 | -100.0% |
| Distributable reserves | 133 | €29,570 | €0 | -€29,570 | -100.0% |
| Profit (loss) carried forward | 14 | €398 | €54 | -€344 | -86.4% |
| Amounts payable | 17/49 | €78,820 | €85,816 | +€6,996 | +8.9% |
| Amounts payable within one year | 42/48 | €78,820 | €85,816 | +€6,996 | +8.9% |
| Trade debts | 44 | €2,192 | €3,639 | +€1,447 | +66.0% |
| Suppliers | 440/4 | €2,192 | €3,639 | +€1,447 | +66.0% |
| Taxes, remuneration and social security | 45 | €25,168 | €14,264 | -€10,904 | -43.3% |
| Taxes | 450/3 | €25,168 | €14,264 | -€10,904 | -43.3% |
| Other amounts payable | 47/48 | €51,460 | €67,912 | +€16,452 | +32.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,282 | - | -€54,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €1,237 | -€4,015 | -76.4% |
| Other operating charges | 640/8 | €1,048 | €3,576 | +€2,528 | +241.1% |
| Gross operating margin | 9900 | €50,279 | €52,958 | +€2,679 | +5.3% |
| Operating profit (loss) | 9901 | €43,978 | €48,145 | +€4,166 | +9.5% |
| Financial income | 75/76B | €660 | €285 | -€375 | -56.8% |
| Recurring financial income | 75 | €660 | €285 | -€375 | -56.8% |
| Financial charges | 65/66B | €117 | €337 | +€220 | +188.4% |
| Recurring financial charges | 65 | €117 | €337 | +€220 | +188.4% |
| Profit (loss) for the period before taxes | 9903 | €44,521 | €48,092 | +€3,571 | +8.0% |
| Income taxes | 67/77 | €9,743 | €10,436 | +€693 | +7.1% |
| Profit (loss) for the period | 9904 | €34,778 | €37,656 | +€2,878 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,778 | €37,656 | +€2,878 | +8.3% |
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 3 October 2026 via checked.be.