FBWORK 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.
FBWORK CONSULTING
Largest movements
- Receivables within one year -€44,682
down €44,682 (-33.6%), from €132,938 to €88,256
of which Trade receivables: -€27,502
- Deferred charges and accrued income -€11,894
down €11,894 (-63.2%), from €18,824 to €6,931
- Tangible fixed assets +€5,408
up €5,408 (+195%), from €2,772 to €8,180
of which Other tangible fixed assets: +€6,258
- Reserves +€41,491
up €41,491 (+48.8%), from €84,995 to €126,486
- Trade debts -€28,222
down €28,222 (-29.1%), from €97,070 to €68,849
- Debts after one year -€26,913
no longer reported in 2025 (was €26,913)
- Other debts -€18,878
down €18,878 (-39.9%), from €47,360 to €28,483
- Tax, wage and social debts -€13,994
down €13,994 (-28.0%), from €50,035 to €36,041
of which Taxes: -€10,931
- Gross operating margin +€52,987
up €52,987 (+74.1%), from €71,529 to €124,516
- Taxes +€16,208
up €16,208 (+171%), from €9,481 to €25,688
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 | €355,881 | €305,371 | -€50,510 | -14.2% |
| Fixed assets | 21/28 | €202,772 | €208,180 | +€5,408 | +2.7% |
| Tangible fixed assets | 22/27 | €2,772 | €8,180 | +€5,408 | +195% |
| Plant, machinery and equipment | 23 | €888 | €510 | -€379 | -42.6% |
| Furniture and vehicles | 24 | €1,884 | €1,413 | -€471 | -25.0% |
| Other tangible fixed assets | 26 | - | €6,258 | +€6,258 | |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €153,109 | €97,191 | -€55,918 | -36.5% |
| Amounts receivable within one year | 40/41 | €132,938 | €88,256 | -€44,682 | -33.6% |
| Trade receivables | 40 | €113,310 | €85,808 | -€27,502 | -24.3% |
| Other amounts receivable | 41 | €19,628 | €2,449 | -€17,180 | -87.5% |
| Cash at bank and in hand | 54/58 | €1,347 | €2,004 | +€657 | +48.8% |
| Deferred charges and accrued income | 490/1 | €18,824 | €6,931 | -€11,894 | -63.2% |
| Total equity and liabilities | 10/49 | €355,881 | €305,371 | -€50,510 | -14.2% |
| Equity | 10/15 | €103,595 | €145,086 | +€41,491 | +40.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,995 | €126,486 | +€41,491 | +48.8% |
| Distributable reserves | 133 | €84,995 | €126,486 | +€41,491 | +48.8% |
| Amounts payable | 17/49 | €252,286 | €160,285 | -€92,001 | -36.5% |
| Amounts payable after more than one year | 17 | €26,913 | - | -€26,913 | |
| Financial debts | 170/4 | €26,913 | - | -€26,913 | |
| Amounts payable within one year | 42/48 | €223,573 | €160,285 | -€63,288 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €29,107 | €26,913 | -€2,195 | -7.5% |
| Trade debts | 44 | €97,070 | €68,849 | -€28,222 | -29.1% |
| Suppliers | 440/4 | €97,070 | €68,849 | -€28,222 | -29.1% |
| Taxes, remuneration and social security | 45 | €50,035 | €36,041 | -€13,994 | -28.0% |
| Taxes | 450/3 | €37,767 | €26,836 | -€10,931 | -28.9% |
| Remuneration and social security | 454/9 | €12,268 | €9,205 | -€3,063 | -25.0% |
| Other amounts payable | 47/48 | €47,360 | €28,483 | -€18,878 | -39.9% |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Remuneration, social security and pensions | 62 | €49,833 | €50,287 | +€454 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,675 | €1,545 | -€130 | -7.7% |
| Other operating charges | 640/8 | €1,854 | €2,778 | +€925 | +49.9% |
| Gross operating margin | 9900 | €71,529 | €124,516 | +€52,987 | +74.1% |
| Operating profit (loss) | 9901 | €18,168 | €69,906 | +€51,738 | +285% |
| Financial income | 75/76B | €992 | €0 | -€992 | -100.0% |
| Recurring financial income | 75 | €992 | €0 | -€992 | -100.0% |
| Financial charges | 65/66B | €2,965 | €2,727 | -€238 | -8.0% |
| Recurring financial charges | 65 | €2,965 | €2,727 | -€238 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €16,195 | €67,179 | +€50,984 | +315% |
| Income taxes | 67/77 | €9,481 | €25,688 | +€16,208 | +171% |
| Profit (loss) for the period | 9904 | €6,714 | €41,491 | +€34,776 | +518% |
| Profit (loss) for the period to be appropriated | 9905 | €6,714 | €41,491 | +€34,776 | +518% |
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 16 October 2026 via checked.be.