FBss: 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.
What changed
FBss
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€228,135
2024 · €139,395+€88,740
Equity
€2.1m
2024 · €1.8m+€228,135
Cash
€551,960
2024 · €297,840+€254,119
Balance sheet total
€3.5m
2024 · €3.4m+€74,354
Largest movements
Assets
- Cash +€254,119
up €254,119 (+85.3%), from €297,840 to €551,960
mainly Depreciation (+€266,644) and Net result for the year (+€228,135)
- Tangible fixed assets -€246,347
down €246,347 (-13.0%), from €1.9m to €1.7m
of which Other tangible fixed assets: -€151,300
- Receivables within one year +€84,846
up €84,846 (+20.5%), from €412,997 to €497,843
of which Other amounts receivable: +€89,854
Equity and liabilities
- Reserves +€228,135
up €228,135 (+12.6%), from €1.8m to €2.0m
of which Distributable reserves: +€240,710
- Debts after one year -€132,803
down €132,803 (-10.5%), from €1.3m to €1.1m
Income statement
- Gross operating margin +€93,464
up €93,464 (+13.1%), from €714,089 to €807,553
- Write-downs -€44,536
down €44,536, from €0 to -€44,536
- Taxes +€30,256
up €30,256 (+66.1%), from €45,756 to €76,012
- Staff costs -€27,653
down €27,653 (-14.4%), from €191,596 to €163,943
- Depreciation -€11,733
down €11,733 (-4.2%), from €278,377 to €266,644
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.
Result 2024
€139,395
Gross operating margin
+€93,464
Staff costs
+€27,653
Depreciation
+€11,733
Write-downs
+€44,536
Other operating charges
-€2,112
Other operating items
-€50,023
Financial income
-€8,829
Financial charges
+€2,574
Taxes
-€30,256
Result 2025
€228,135
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€429,202
Investment
-€25,196
Financing
-€149,886
Cash 2024
€297,840
From operations (derived)
+€429,202
Net result for the year
+€228,135
Depreciation
+€266,644
Stocks and contracts
+€6,839
Receivables within one year
-€84,846
Deferred charges and accrued income
+€16,325
Trade debts
+€12,847
Tax, wage and social debts
-€12,073
Other debts
-€4,651
Accrued charges and deferred income
-€17
Investment (derived)
-€25,196
Investment in fixed assets (net)
-€16,295
Current investments
-€8,901
Financing
-€149,886
Debts after one year
-€132,803
Current portion of long-term debt
-€17,083
Cash 2025
€551,960
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,393,906 | €3,468,260 | +€74,354 | +2.2% |
| Fixed assets | 21/28 | €1,923,783 | €1,673,434 | -€250,349 | -13.0% |
| Intangible fixed assets | 21 | €11,291 | €7,469 | -€3,822 | -33.8% |
| Tangible fixed assets | 22/27 | €1,901,182 | €1,654,835 | -€246,347 | -13.0% |
| Land and buildings | 22 | €569,928 | €509,871 | -€60,057 | -10.5% |
| Plant, machinery and equipment | 23 | €53,177 | €26,273 | -€26,904 | -50.6% |
| Furniture and vehicles | 24 | €55,652 | €47,566 | -€8,086 | -14.5% |
| Other tangible fixed assets | 26 | €1,222,425 | €1,071,126 | -€151,300 | -12.4% |
| Financial fixed assets | 28 | €11,310 | €11,130 | -€180 | -1.6% |
| Current assets | 29/58 | €1,470,123 | €1,794,826 | +€324,703 | +22.1% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €27,570 | €20,731 | -€6,839 | -24.8% |
| Stocks | 30/36 | €27,570 | €20,731 | -€6,839 | -24.8% |
| Amounts receivable within one year | 40/41 | €412,997 | €497,843 | +€84,846 | +20.5% |
| Trade receivables | 40 | €268,012 | €263,005 | -€5,007 | -1.9% |
| Other amounts receivable | 41 | €144,984 | €234,838 | +€89,854 | +62.0% |
| Current investments | 50/53 | €677,512 | €686,413 | +€8,901 | +1.3% |
| Cash at bank and in hand | 54/58 | €297,840 | €551,960 | +€254,119 | +85.3% |
| Deferred charges and accrued income | 490/1 | €32,204 | €15,879 | -€16,325 | -50.7% |
| Total equity and liabilities | 10/49 | €3,393,906 | €3,468,260 | +€74,354 | +2.2% |
| Equity | 10/15 | €1,822,266 | €2,050,401 | +€228,135 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,803,666 | €2,031,801 | +€228,135 | +12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €244,151 | €231,576 | -€12,575 | -5.2% |
| Distributable reserves | 133 | €1,557,655 | €1,798,364 | +€240,710 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,571,640 | €1,417,859 | -€153,781 | -9.8% |
| Amounts payable after more than one year | 17 | €1,268,683 | €1,135,880 | -€132,803 | -10.5% |
| Financial debts | 170/4 | €1,268,683 | €1,135,880 | -€132,803 | -10.5% |
| Amounts payable within one year | 42/48 | €299,562 | €278,601 | -€20,961 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €168,799 | €151,716 | -€17,083 | -10.1% |
| Trade debts | 44 | €83,593 | €96,440 | +€12,847 | +15.4% |
| Suppliers | 440/4 | €83,593 | €96,440 | +€12,847 | +15.4% |
| Taxes, remuneration and social security | 45 | €41,587 | €29,513 | -€12,073 | -29.0% |
| Taxes | 450/3 | €7,043 | €13,167 | +€6,124 | +87.0% |
| Remuneration and social security | 454/9 | €34,544 | €16,346 | -€18,198 | -52.7% |
| Other amounts payable | 47/48 | €5,583 | €932 | -€4,651 | -83.3% |
| Accrued charges and deferred income | 492/3 | €3,396 | €3,379 | -€17 | -0.5% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €191,596 | €163,943 | -€27,653 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278,377 | €266,644 | -€11,733 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€44,536 | -€44,536 | |
| Other operating charges | 640/8 | €18,011 | €20,123 | +€2,112 | +11.7% |
| Non-recurring operating charges | 66A | €1,406 | €51,429 | +€50,023 | +3,559% |
| Gross operating margin | 9900 | €714,089 | €807,553 | +€93,464 | +13.1% |
| Operating profit (loss) | 9901 | €224,699 | €349,951 | +€125,252 | +55.7% |
| Financial income | 75/76B | €27,163 | €18,334 | -€8,829 | -32.5% |
| Recurring financial income | 75 | €27,163 | €18,334 | -€8,829 | -32.5% |
| Financial charges | 65/66B | €66,712 | €64,138 | -€2,574 | -3.9% |
| Recurring financial charges | 65 | €66,712 | €64,138 | -€2,574 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €185,150 | €304,147 | +€118,997 | +64.3% |
| Income taxes | 67/77 | €45,756 | €76,012 | +€30,256 | +66.1% |
| Profit (loss) for the period | 9904 | €139,395 | €228,135 | +€88,740 | +63.7% |
| Transfer from tax-exempt reserves | 789 | €263,225 | €86,305 | -€176,920 | -67.2% |
| Transfer to tax-exempt reserves | 689 | €32,712 | €73,730 | +€41,018 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €369,908 | €240,710 | -€129,198 | -34.9% |
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.