FBO CONSULTING: 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 CONSULTING
Largest movements
- Cash -€54,267
down €54,267 (-65.4%), from €82,971 to €28,705
mainly Tax, wage and social debts (-€27,970) and Net result for the year (-€26,904)
- Tangible fixed assets -€15,284
down €15,284 (-5.6%), from €270,522 to €255,237
of which Land and buildings: -€16,507
- Tax, wage and social debts -€27,970
down €27,970 (-99.0%), from €28,248 to €278
- Reserves -€26,912
down €26,912 (-8.7%), from €309,230 to €282,318
of which Distributable reserves: -€22,770
- Other debts -€6,576
down €6,576 (-19.2%), from €34,251 to €27,675
- Gross operating margin +€12,520
up €12,520 (+68.7%), from -€18,223 to -€5,703
- Financial charges -€2,419
down €2,419 (-70.8%), from €3,416 to €997
- Other operating charges -€407
down €407 (-8.8%), from €4,651 to €4,244
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 | €411,319 | €345,072 | -€66,247 | -16.1% |
| Fixed assets | 21/28 | €271,073 | €255,789 | -€15,284 | -5.6% |
| Tangible fixed assets | 22/27 | €270,522 | €255,237 | -€15,284 | -5.6% |
| Land and buildings | 22 | €268,851 | €252,345 | -€16,507 | -6.1% |
| Furniture and vehicles | 24 | €816 | €2,332 | +€1,516 | +186% |
| Other tangible fixed assets | 26 | €854 | €561 | -€293 | -34.3% |
| Financial fixed assets | 28 | €552 | €552 | = | 0.0% |
| Current assets | 29/58 | €140,245 | €89,283 | -€50,962 | -36.3% |
| Amounts receivable within one year | 40/41 | €56,956 | €60,244 | +€3,288 | +5.8% |
| Trade receivables | 40 | €39,298 | €40,988 | +€1,690 | +4.3% |
| Other amounts receivable | 41 | €17,658 | €19,256 | +€1,598 | +9.1% |
| Cash at bank and in hand | 54/58 | €82,971 | €28,705 | -€54,267 | -65.4% |
| Deferred charges and accrued income | 490/1 | €318 | €334 | +€16 | +5.0% |
| Total equity and liabilities | 10/49 | €411,319 | €345,072 | -€66,247 | -16.1% |
| Equity | 10/15 | €315,427 | €288,523 | -€26,904 | -8.5% |
| Contributions | 10/11 | €6,197 | €6,205 | +€8 | +0.1% |
| Reserves | 13 | €309,230 | €282,318 | -€26,912 | -8.7% |
| Tax-exempt reserves | 132 | €89,166 | €85,024 | -€4,142 | -4.6% |
| Distributable reserves | 133 | €220,064 | €197,294 | -€22,770 | -10.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €29,578 | €27,838 | -€1,740 | -5.9% |
| Deferred taxes | 168 | €29,578 | €27,838 | -€1,740 | -5.9% |
| Amounts payable | 17/49 | €66,313 | €28,711 | -€37,602 | -56.7% |
| Amounts payable within one year | 42/48 | €63,265 | €28,711 | -€34,554 | -54.6% |
| Trade debts | 44 | €766 | €757 | -€8 | -1.1% |
| Suppliers | 440/4 | €766 | €757 | -€8 | -1.1% |
| Taxes, remuneration and social security | 45 | €28,248 | €278 | -€27,970 | -99.0% |
| Taxes | 450/3 | €28,248 | €278 | -€27,970 | -99.0% |
| Other amounts payable | 47/48 | €34,251 | €27,675 | -€6,576 | -19.2% |
| Accrued charges and deferred income | 492/3 | €3,048 | €0 | -€3,048 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,655 | €17,473 | -€182 | -1.0% |
| Other operating charges | 640/8 | €4,651 | €4,244 | -€407 | -8.8% |
| Gross operating margin | 9900 | -€18,223 | -€5,703 | +€12,520 | +68.7% |
| Operating profit (loss) | 9901 | -€40,529 | -€27,421 | +€13,109 | +32.3% |
| Financial charges | 65/66B | €3,416 | €997 | -€2,419 | -70.8% |
| Recurring financial charges | 65 | €3,416 | €997 | -€2,419 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,945 | -€28,417 | +€15,528 | +35.3% |
| Transfer from deferred taxes | 780 | €1,740 | €1,740 | = | 0.0% |
| Income taxes | 67/77 | €288 | €227 | -€62 | -21.4% |
| Profit (loss) for the period | 9904 | -€42,494 | -€26,904 | +€15,590 | +36.7% |
| Transfer from tax-exempt reserves | 789 | €4,142 | €4,142 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,352 | -€22,762 | +€15,590 | +40.6% |
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 17 October 2026 via checked.be.