FBW 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.
FBW Consulting
Largest movements
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Cash -€45,415
down €45,415 (-55.0%), from €82,611 to €37,197
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€4,655)
- Tangible fixed assets -€9,541
down €9,541 (-19.1%), from €50,031 to €40,490
of which Furniture and vehicles: -€5,525
- Receivables within one year -€2,712
down €2,712 (-11.0%), from €24,676 to €21,964
of which Trade receivables: -€5,456
- Reserves -€124,000
down €124,000 (-59.0%), from €210,000 to €86,000
- Tax, wage and social debts -€4,655
down €4,655 (-29.4%), from €15,856 to €11,200
- Financial income +€2,796
up €2,796 (+12,404%), from €23 to €2,818
- Taxes +€1,598
up €1,598 (+8.4%), from €19,003 to €20,601
- Depreciation +€1,232
up €1,232 (+12.3%), from €9,987 to €11,219
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,897 | €101,556 | -€128,341 | -55.8% |
| Fixed assets | 21/28 | €50,031 | €40,490 | -€9,541 | -19.1% |
| Tangible fixed assets | 22/27 | €50,031 | €40,490 | -€9,541 | -19.1% |
| Plant, machinery and equipment | 23 | €5,976 | €6,187 | +€211 | +3.5% |
| Furniture and vehicles | 24 | €9,330 | €3,805 | -€5,525 | -59.2% |
| Other tangible fixed assets | 26 | €34,725 | €30,498 | -€4,227 | -12.2% |
| Current assets | 29/58 | €179,866 | €61,065 | -€118,800 | -66.0% |
| Amounts receivable within one year | 40/41 | €24,676 | €21,964 | -€2,712 | -11.0% |
| Trade receivables | 40 | €24,676 | €19,220 | -€5,456 | -22.1% |
| Other amounts receivable | 41 | - | €2,744 | +€2,744 | |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €82,611 | €37,197 | -€45,415 | -55.0% |
| Deferred charges and accrued income | 490/1 | €2,579 | €1,905 | -€674 | -26.1% |
| Total equity and liabilities | 10/49 | €229,897 | €101,556 | -€128,341 | -55.8% |
| Equity | 10/15 | €212,898 | €89,059 | -€123,839 | -58.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €210,000 | €86,000 | -€124,000 | -59.0% |
| Distributable reserves | 133 | €210,000 | €86,000 | -€124,000 | -59.0% |
| Profit (loss) carried forward | 14 | €398 | €559 | +€161 | +40.3% |
| Amounts payable | 17/49 | €16,999 | €12,496 | -€4,502 | -26.5% |
| Amounts payable within one year | 42/48 | €16,999 | €12,496 | -€4,502 | -26.5% |
| Trade debts | 44 | €844 | €1,082 | +€237 | +28.1% |
| Suppliers | 440/4 | €844 | €1,082 | +€237 | +28.1% |
| Taxes, remuneration and social security | 45 | €15,856 | €11,200 | -€4,655 | -29.4% |
| Taxes | 450/3 | €15,856 | €11,200 | -€4,655 | -29.4% |
| Other amounts payable | 47/48 | €299 | €215 | -€84 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,987 | €11,219 | +€1,232 | +12.3% |
| Other operating charges | 640/8 | €1,008 | €1,040 | +€32 | +3.2% |
| Gross operating margin | 9900 | €109,356 | €108,998 | -€358 | -0.3% |
| Operating profit (loss) | 9901 | €98,361 | €96,739 | -€1,622 | -1.6% |
| Financial income | 75/76B | €23 | €2,818 | +€2,796 | +12,404% |
| Recurring financial income | 75 | €23 | €2,818 | +€2,796 | +12,404% |
| Financial charges | 65/66B | €3,448 | €2,795 | -€653 | -18.9% |
| Recurring financial charges | 65 | €3,448 | €2,795 | -€653 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €94,935 | €96,762 | +€1,827 | +1.9% |
| Income taxes | 67/77 | €19,003 | €20,601 | +€1,598 | +8.4% |
| Profit (loss) for the period | 9904 | €75,932 | €76,161 | +€229 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,932 | €76,161 | +€229 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.