FBO CONSULTEK: 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.
FBO CONSULTEK
Largest movements
- Intangible fixed assets -€44,444
no longer reported in 2025 (was €44,444)
- Cash +€26,443
up €26,443 (+119%), from €22,247 to €48,690
mainly Investment in fixed assets (net) (+€44,989) and Receivables within one year (+€15,908)
- Receivables within one year -€15,908
down €15,908 (-54.1%), from €29,398 to €13,490
of which Other amounts receivable: -€10,780
- Stocks and contracts -€2,100
no longer reported in 2025 (was €2,100)
- Tangible fixed assets -€1,425
down €1,425 (-41.9%), from €3,398 to €1,973
- Other debts -€24,651
down €24,651 (-94.1%), from €26,208 to €1,557
- Reserves -€16,075
down €16,075 (-34.6%), from €46,432 to €30,357
of which Distributable reserves: -€16,075
- Trade debts +€4,333
up €4,333 (+73.4%), from €5,902 to €10,235
- Tax, wage and social debts -€1,587
down €1,587 (-23.4%), from €6,791 to €5,204
of which Remuneration and social security: -€1,242
- Gross operating margin +€21,115
up €21,115 (+78.3%), from -€26,968 to -€5,853
- Depreciation -€6,481
down €6,481 (-82.0%), from €7,906 to €1,425
- Staff costs -€2,658
down €2,658 (-25.0%), from €10,639 to €7,980
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.
Derived cash bridge
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 | €103,933 | €65,953 | -€37,980 | -36.5% |
| Fixed assets | 21/28 | €50,187 | €3,773 | -€46,414 | -92.5% |
| Intangible fixed assets | 21 | €44,444 | - | -€44,444 | |
| Tangible fixed assets | 22/27 | €3,398 | €1,973 | -€1,425 | -41.9% |
| Plant, machinery and equipment | 23 | €3,398 | €1,973 | -€1,425 | -41.9% |
| Financial fixed assets | 28 | €2,345 | €1,800 | -€545 | -23.2% |
| Current assets | 29/58 | €53,746 | €62,180 | +€8,434 | +15.7% |
| Stocks and contracts in progress | 3 | €2,100 | - | -€2,100 | |
| Stocks | 30/36 | €2,100 | - | -€2,100 | |
| Amounts receivable within one year | 40/41 | €29,398 | €13,490 | -€15,908 | -54.1% |
| Trade receivables | 40 | €13,124 | €7,995 | -€5,129 | -39.1% |
| Other amounts receivable | 41 | €16,275 | €5,495 | -€10,780 | -66.2% |
| Cash at bank and in hand | 54/58 | €22,247 | €48,690 | +€26,443 | +119% |
| Total equity and liabilities | 10/49 | €103,933 | €65,953 | -€37,980 | -36.5% |
| Equity | 10/15 | €65,032 | €48,957 | -€16,075 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,432 | €30,357 | -€16,075 | -34.6% |
| Tax-exempt reserves | 132 | €12,403 | €12,403 | = | 0.0% |
| Distributable reserves | 133 | €34,029 | €17,954 | -€16,075 | -47.2% |
| Amounts payable | 17/49 | €38,901 | €16,996 | -€21,905 | -56.3% |
| Amounts payable within one year | 42/48 | €38,901 | €16,996 | -€21,905 | -56.3% |
| Trade debts | 44 | €5,902 | €10,235 | +€4,333 | +73.4% |
| Suppliers | 440/4 | €5,902 | €10,235 | +€4,333 | +73.4% |
| Taxes, remuneration and social security | 45 | €6,791 | €5,204 | -€1,587 | -23.4% |
| Taxes | 450/3 | €5,550 | €5,204 | -€346 | -6.2% |
| Remuneration and social security | 454/9 | €1,242 | - | -€1,242 | |
| Other amounts payable | 47/48 | €26,208 | €1,557 | -€24,651 | -94.1% |
| Non-recurring operating income | 76A | €0 | €9,557 | +€9,557 | +2,222,488% |
| Remuneration, social security and pensions | 62 | €10,639 | €7,980 | -€2,658 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,906 | €1,425 | -€6,481 | -82.0% |
| Other operating charges | 640/8 | €118 | €356 | +€238 | +202% |
| Gross operating margin | 9900 | -€26,968 | -€5,853 | +€21,115 | +78.3% |
| Operating profit (loss) | 9901 | -€45,631 | -€15,614 | +€30,016 | +65.8% |
| Financial charges | 65/66B | €64 | €84 | +€20 | +31.0% |
| Recurring financial charges | 65 | €64 | €84 | +€20 | +31.4% |
| Non-recurring financial charges | 66B | €0 | €0 | -€0 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€45,695 | -€15,698 | +€29,996 | +65.6% |
| Income taxes | 67/77 | €411 | €377 | -€34 | -8.3% |
| Profit (loss) for the period | 9904 | -€46,106 | -€16,075 | +€30,031 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,106 | -€16,075 | +€30,031 | +65.1% |
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 25 October 2026 via checked.be.