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 +€70,701
up €70,701 (+160%), from €44,308 to €115,009
mainly Current investments (+€50,000) and Receivables within one year (+€46,106)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year -€46,106
down €46,106 (-94.3%), from €48,867 to €2,761
of which Trade receivables: -€48,845
- Receivables after one year +€21,099
new in 2025: €21,099
- Tangible fixed assets -€9,119
down €9,119 (-37.1%), from €24,575 to €15,457
of which Furniture and vehicles: -€8,653
- Tax, wage and social debts -€12,852
down €12,852 (-83.5%), from €15,397 to €2,545
- Debts after one year -€7,618
down €7,618 (-70.4%), from €10,814 to €3,197
- Reserves +€6,554
up €6,554 (+5.4%), from €121,500 to €128,054
- Gross operating margin -€40,301
down €40,301 (-68.0%), from €59,248 to €18,946
- Taxes -€9,645
down €9,645 (-71.8%), from €13,428 to €3,784
- Financial income +€842
up €842 (+133%), from €635 to €1,477
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 | €168,528 | €155,662 | -€12,866 | -7.6% |
| Fixed assets | 21/28 | €24,600 | €15,482 | -€9,119 | -37.1% |
| Tangible fixed assets | 22/27 | €24,575 | €15,457 | -€9,119 | -37.1% |
| Furniture and vehicles | 24 | €21,008 | €12,355 | -€8,653 | -41.2% |
| Other tangible fixed assets | 26 | €3,567 | €3,101 | -€466 | -13.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €143,928 | €140,181 | -€3,747 | -2.6% |
| Amounts receivable after more than one year | 29 | - | €21,099 | +€21,099 | |
| Other amounts receivable | 291 | - | €21,099 | +€21,099 | |
| Amounts receivable within one year | 40/41 | €48,867 | €2,761 | -€46,106 | -94.3% |
| Trade receivables | 40 | €48,845 | €0 | -€48,845 | -100% |
| Other amounts receivable | 41 | €22 | €2,761 | +€2,739 | +12,429% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,308 | €115,009 | +€70,701 | +160% |
| Deferred charges and accrued income | 490/1 | €752 | €1,311 | +€559 | +74.3% |
| Total equity and liabilities | 10/49 | €168,528 | €155,662 | -€12,866 | -7.6% |
| Equity | 10/15 | €133,900 | €140,454 | +€6,554 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,500 | €128,054 | +€6,554 | +5.4% |
| Distributable reserves | 133 | €121,500 | €128,054 | +€6,554 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €34,628 | €15,208 | -€19,419 | -56.1% |
| Amounts payable after more than one year | 17 | €10,814 | €3,197 | -€7,618 | -70.4% |
| Financial debts | 170/4 | €10,814 | €3,197 | -€7,618 | -70.4% |
| Amounts payable within one year | 42/48 | €23,814 | €12,012 | -€11,802 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €7,543 | €7,618 | +€75 | +1.0% |
| Trade debts | 44 | €874 | €1,549 | +€675 | +77.3% |
| Suppliers | 440/4 | €874 | €1,549 | +€675 | +77.3% |
| Taxes, remuneration and social security | 45 | €15,397 | €2,545 | -€12,852 | -83.5% |
| Taxes | 450/3 | €15,397 | €2,545 | -€12,852 | -83.5% |
| Other amounts payable | 47/48 | €0 | €300 | +€300 | |
| Non-recurring operating income | 76A | €1,964 | €0 | -€1,964 | -100% |
| Remuneration, social security and pensions | 62 | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,247 | €9,119 | -€128 | -1.4% |
| Other operating charges | 640/8 | €541 | €660 | +€119 | +22.0% |
| Non-recurring operating charges | 66A | €3,585 | €0 | -€3,585 | -100% |
| Gross operating margin | 9900 | €59,248 | €18,946 | -€40,301 | -68.0% |
| Operating profit (loss) | 9901 | €45,813 | €9,167 | -€36,646 | -80.0% |
| Financial income | 75/76B | €635 | €1,477 | +€842 | +133% |
| Recurring financial income | 75 | €635 | €1,477 | +€842 | +133% |
| Financial charges | 65/66B | €463 | €308 | -€156 | -33.6% |
| Recurring financial charges | 65 | €463 | €308 | -€156 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €45,985 | €10,337 | -€35,648 | -77.5% |
| Income taxes | 67/77 | €13,428 | €3,784 | -€9,645 | -71.8% |
| Profit (loss) for the period | 9904 | €32,557 | €6,554 | -€26,003 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,557 | €6,554 | -€26,003 | -79.9% |
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.