FC CONSULT: 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.
FC CONSULT
Largest movements
- Tangible fixed assets +€295,409
up €295,409 (+115.7%), from €255,249 to €550,659
of which Land and buildings: +€294,610
- Receivables within one year -€71,067
down €71,067 (-30.9%), from €229,833 to €158,766
- Cash +€26,623
up €26,623 (+221.2%), from €12,038 to €38,660
mainly Debts after one year (+€315,764) and Receivables within one year (+€71,067)
- Debts after one year +€315,764
up €315,764 (+504.9%), from €62,536 to €378,299
- Reserves -€72,809
down €72,809 (-14.4%), from €506,911 to €434,102
of which Distributable reserves: -€72,809
- Current portion of long-term debt +€10,601
up €10,601 (+40.8%), from €25,992 to €36,593
- Other operating charges +€61,943
up €61,943 (+6308.7%), from €982 to €62,925
- Gross operating margin +€28,830
up €28,830 (+42.5%), from €67,786 to €96,615
- Depreciation -€13,044
down €13,044 (-48.4%), from €26,971 to €13,927
- Taxes -€7,003
down €7,003 (-57.1%), from €12,263 to €5,260
- Financial charges +€2,840
up €2,840 (+98.0%), from €2,898 to €5,738
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.
Cash bridge derived
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 | €624,716 | €884,513 | +€259,797 | +41.6% |
| Fixed assets | 21/28 | €381,217 | €676,626 | +€295,409 | +77.5% |
| Tangible fixed assets | 22/27 | €255,249 | €550,659 | +€295,409 | +115.7% |
| Land and buildings | 22 | €203,670 | €498,279 | +€294,610 | +144.7% |
| Plant, machinery and equipment | 23 | €1,645 | €1,046 | -€599 | -36.4% |
| Furniture and vehicles | 24 | €49,934 | €51,333 | +€1,399 | +2.8% |
| Financial fixed assets | 28 | €125,968 | €125,968 | = | 0.0% |
| Current assets | 29/58 | €243,499 | €207,887 | -€35,612 | -14.6% |
| Amounts receivable within one year | 40/41 | €229,833 | €158,766 | -€71,067 | -30.9% |
| Other amounts receivable | 41 | €229,833 | €158,766 | -€71,067 | -30.9% |
| Current investments | 50/53 | - | €1,625 | +€1,625 | |
| Cash at bank and in hand | 54/58 | €12,038 | €38,660 | +€26,623 | +221.2% |
| Deferred charges and accrued income | 490/1 | €1,628 | €8,835 | +€7,207 | +442.7% |
| Total equity and liabilities | 10/49 | €624,716 | €884,513 | +€259,797 | +41.6% |
| Equity | 10/15 | €525,511 | €452,702 | -€72,809 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €506,911 | €434,102 | -€72,809 | -14.4% |
| Tax-exempt reserves | 132 | €225 | €225 | = | 0.0% |
| Distributable reserves | 133 | €506,686 | €433,877 | -€72,809 | -14.4% |
| Amounts payable | 17/49 | €99,205 | €431,811 | +€332,606 | +335.3% |
| Amounts payable after more than one year | 17 | €62,536 | €378,299 | +€315,764 | +504.9% |
| Financial debts | 170/4 | €62,536 | €378,299 | +€315,764 | +504.9% |
| Amounts payable within one year | 42/48 | €35,270 | €53,390 | +€18,120 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €25,992 | €36,593 | +€10,601 | +40.8% |
| Trade debts | 44 | €251 | €444 | +€192 | +76.6% |
| Suppliers | 440/4 | €251 | €444 | +€192 | +76.6% |
| Taxes, remuneration and social security | 45 | €7,860 | €7,183 | -€677 | -8.6% |
| Taxes | 450/3 | €7,860 | €7,183 | -€677 | -8.6% |
| Other amounts payable | 47/48 | €1,166 | €9,170 | +€8,004 | +686.3% |
| Accrued charges and deferred income | 492/3 | €1,400 | €122 | -€1,278 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,971 | €13,927 | -€13,044 | -48.4% |
| Other operating charges | 640/8 | €982 | €62,925 | +€61,943 | +6308.7% |
| Gross operating margin | 9900 | €67,786 | €96,615 | +€28,830 | +42.5% |
| Operating profit (loss) | 9901 | €39,833 | €19,764 | -€20,070 | -50.4% |
| Financial income | 75/76B | €4,233 | €3,296 | -€936 | -22.1% |
| Recurring financial income | 75 | €4,233 | €3,296 | -€936 | -22.1% |
| Financial charges | 65/66B | €2,898 | €5,738 | +€2,840 | +98.0% |
| Recurring financial charges | 65 | €2,898 | €5,738 | +€2,840 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €41,168 | €17,322 | -€23,846 | -57.9% |
| Income taxes | 67/77 | €12,263 | €5,260 | -€7,003 | -57.1% |
| Profit (loss) for the period | 9904 | €28,905 | €12,062 | -€16,843 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,905 | €12,062 | -€16,843 | -58.3% |
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 11 October 2026 via checked.be.