FC4CONSULT: what changed
Two fiscal 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.
FC4CONSULT
Largest movements
- Cash +€64,695
up €64,695 (+141.9%), from €45,585 to €110,280
mainly Other debts (+€329,540) and Net result for the year (+€102,591)
- Current investments +€20,000
up €20,000 (+7.7%), from €260,000 to €280,000
- Receivables within one year +€10,460
up €10,460 (+254.4%), from €4,112 to €14,573
of which Trade receivables: +€13,371
- Tangible fixed assets -€7,920
down €7,920 (-85.7%), from €9,240 to €1,320
- Other debts +€329,540
up €329,540 (+6521.2%), from €5,053 to €334,594
- Profit (loss) carried forward -€290,063
no longer reported in 2025 (was €290,063)
- Tax, wage and social debts +€49,038
up €49,038 (+252.3%), from €19,439 to €68,477
- Gross operating margin +€10,919
up €10,919 (+8.7%), from €125,666 to €136,585
- Taxes +€1,900
up €1,900 (+6.7%), from €28,419 to €30,319
- Financial income -€1,411
down €1,411 (-21.8%), from €6,480 to €5,069
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 | €321,670 | €407,747 | +€86,078 | +26.8% |
| Fixed assets | 21/28 | €9,240 | €1,320 | -€7,920 | -85.7% |
| Tangible fixed assets | 22/27 | €9,240 | €1,320 | -€7,920 | -85.7% |
| Furniture and vehicles | 24 | €9,240 | €1,320 | -€7,920 | -85.7% |
| Current assets | 29/58 | €312,430 | €406,427 | +€93,998 | +30.1% |
| Amounts receivable within one year | 40/41 | €4,112 | €14,573 | +€10,460 | +254.4% |
| Trade receivables | 40 | - | €13,371 | +€13,371 | |
| Other amounts receivable | 41 | €4,112 | €1,202 | -€2,910 | -70.8% |
| Current investments | 50/53 | €260,000 | €280,000 | +€20,000 | +7.7% |
| Cash at bank and in hand | 54/58 | €45,585 | €110,280 | +€64,695 | +141.9% |
| Deferred charges and accrued income | 490/1 | €2,732 | €1,574 | -€1,158 | -42.4% |
| Total equity and liabilities | 10/49 | €321,670 | €407,747 | +€86,078 | +26.8% |
| Equity | 10/15 | €293,063 | €3,000 | -€290,063 | -99.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,063 | - | -€290,063 | |
| Amounts payable | 17/49 | €28,606 | €404,747 | +€376,141 | +1314.9% |
| Amounts payable within one year | 42/48 | €27,787 | €404,275 | +€376,488 | +1354.9% |
| Current portion of amounts payable after more than one year | 42 | €1,629 | - | -€1,629 | |
| Trade debts | 44 | €1,666 | €1,204 | -€461 | -27.7% |
| Suppliers | 440/4 | €1,666 | €1,204 | -€461 | -27.7% |
| Taxes, remuneration and social security | 45 | €19,439 | €68,477 | +€49,038 | +252.3% |
| Taxes | 450/3 | €19,439 | €68,477 | +€49,038 | +252.3% |
| Other amounts payable | 47/48 | €5,053 | €334,594 | +€329,540 | +6521.2% |
| Accrued charges and deferred income | 492/3 | €820 | €472 | -€347 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,920 | €7,920 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €597 | +€448 | +300.2% |
| Gross operating margin | 9900 | €125,666 | €136,585 | +€10,919 | +8.7% |
| Operating profit (loss) | 9901 | €117,597 | €128,069 | +€10,472 | +8.9% |
| Financial income | 75/76B | €6,480 | €5,069 | -€1,411 | -21.8% |
| Recurring financial income | 75 | €6,480 | €5,069 | -€1,411 | -21.8% |
| Financial charges | 65/66B | €718 | €228 | -€489 | -68.2% |
| Recurring financial charges | 65 | €718 | €228 | -€489 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €123,359 | €132,909 | +€9,550 | +7.7% |
| Income taxes | 67/77 | €28,419 | €30,319 | +€1,900 | +6.7% |
| Profit (loss) for the period | 9904 | €94,941 | €102,591 | +€7,650 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,941 | €102,591 | +€7,650 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.