FC Consulting Services: 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 Consulting Services
Largest movements
- Current investments +€15,077
up €15,077 (+25.3%), from €59,637 to €74,713
- Receivables within one year +€4,127
up €4,127 (+51.5%), from €8,015 to €12,143
of which Trade receivables: +€5,174
- Tangible fixed assets -€1,283
down €1,283 (-24.1%), from €5,321 to €4,037
- Deferred charges and accrued income +€1,147
up €1,147 (+199.5%), from €575 to €1,722
- Reserves +€10,486
up €10,486 (+30.9%), from €33,976 to €44,462
of which Distributable reserves: +€10,486
- Tax, wage and social debts +€5,726
up €5,726 (+331.9%), from €1,725 to €7,451
- Accrued charges and deferred income +€4,236
up €4,236 (+434.6%), from €975 to €5,210
- Trade debts -€2,405
down €2,405 (-68.1%), from €3,529 to €1,124
- Other debts +€1,528
up €1,528 (+8.8%), from €17,386 to €18,914
- Gross operating margin -€5,694
down €5,694 (-24.3%), from €23,437 to €17,743
- Taxes -€1,130
down €1,130 (-22.5%), from €5,012 to €3,882
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 | €76,377 | €95,778 | +€19,401 | +25.4% |
| Fixed assets | 21/28 | €5,321 | €4,037 | -€1,283 | -24.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €5,321 | €4,037 | -€1,283 | -24.1% |
| Furniture and vehicles | 24 | €5,321 | €4,037 | -€1,283 | -24.1% |
| Current assets | 29/58 | €71,056 | €91,741 | +€20,684 | +29.1% |
| Amounts receivable within one year | 40/41 | €8,015 | €12,143 | +€4,127 | +51.5% |
| Trade receivables | 40 | €6,969 | €12,143 | +€5,174 | +74.2% |
| Other amounts receivable | 41 | €1,047 | €0 | -€1,047 | -100.0% |
| Current investments | 50/53 | €59,637 | €74,713 | +€15,077 | +25.3% |
| Cash at bank and in hand | 54/58 | €2,830 | €3,163 | +€333 | +11.8% |
| Deferred charges and accrued income | 490/1 | €575 | €1,722 | +€1,147 | +199.5% |
| Total equity and liabilities | 10/49 | €76,377 | €95,778 | +€19,401 | +25.4% |
| Equity | 10/15 | €52,576 | €63,062 | +€10,486 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,976 | €44,462 | +€10,486 | +30.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,116 | €42,602 | +€10,486 | +32.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,802 | €32,716 | +€8,915 | +37.5% |
| Amounts payable within one year | 42/48 | €22,827 | €27,506 | +€4,679 | +20.5% |
| Financial debts | 43 | €187 | €17 | -€170 | -90.8% |
| Credit institutions | 430/8 | €187 | €17 | -€170 | -90.8% |
| Trade debts | 44 | €3,529 | €1,124 | -€2,405 | -68.1% |
| Suppliers | 440/4 | €3,529 | €1,124 | -€2,405 | -68.1% |
| Taxes, remuneration and social security | 45 | €1,725 | €7,451 | +€5,726 | +331.9% |
| Taxes | 450/3 | €1,725 | €7,451 | +€5,726 | +331.9% |
| Other amounts payable | 47/48 | €17,386 | €18,914 | +€1,528 | +8.8% |
| Accrued charges and deferred income | 492/3 | €975 | €5,210 | +€4,236 | +434.6% |
| Non-recurring operating income | 76A | - | €6,300 | +€6,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €1,283 | +€137 | +12.0% |
| Other operating charges | 640/8 | €1,255 | €1,095 | -€160 | -12.8% |
| Gross operating margin | 9900 | €23,437 | €17,743 | -€5,694 | -24.3% |
| Operating profit (loss) | 9901 | €21,036 | €15,365 | -€5,671 | -27.0% |
| Financial income | 75/76B | €196 | €387 | +€191 | +97.5% |
| Recurring financial income | 75 | €196 | €387 | +€191 | +97.5% |
| Financial charges | 65/66B | €1,464 | €1,383 | -€81 | -5.5% |
| Recurring financial charges | 65 | €1,464 | €1,383 | -€81 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €19,768 | €14,369 | -€5,400 | -27.3% |
| Income taxes | 67/77 | €5,012 | €3,882 | -€1,130 | -22.5% |
| Profit (loss) for the period | 9904 | €14,756 | €10,486 | -€4,270 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,756 | €10,486 | -€4,270 | -28.9% |
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 11 October 2026 via checked.be.