FConsult: 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.
FConsult
Largest movements
- Receivables within one year -€33,227
down €33,227 (-63.4%), from €52,391 to €19,163
of which Trade receivables: -€36,188
- Tangible fixed assets -€5,169
down €5,169 (-44.7%), from €11,571 to €6,402
of which Furniture and vehicles: -€4,584
- Cash -€4,255
down €4,255 (-4.4%), from €97,800 to €93,545
mainly Other debts (-€37,661) and Tax, wage and social debts (-€3,829)
- Other debts -€37,661
no longer reported in 2025 (was €37,661)
- Tax, wage and social debts -€3,829
down €3,829 (-61.5%), from €6,229 to €2,400
- Financial charges -€43,048
down €43,048 (-99.5%), from €43,249 to €201
- Gross operating margin -€34,715
down €34,715 (-84.3%), from €41,192 to €6,477
- Depreciation +€1,666
up €1,666 (+47.6%), from €3,503 to €5,169
- Other operating charges +€607
up €607 (+72.3%), from €840 to €1,448
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 | €162,162 | €119,511 | -€42,651 | -26.3% |
| Fixed assets | 21/28 | €11,971 | €6,802 | -€5,169 | -43.2% |
| Tangible fixed assets | 22/27 | €11,571 | €6,402 | -€5,169 | -44.7% |
| Plant, machinery and equipment | 23 | €1,534 | €949 | -€584 | -38.1% |
| Furniture and vehicles | 24 | €10,037 | €5,453 | -€4,584 | -45.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €150,191 | €112,709 | -€37,482 | -25.0% |
| Amounts receivable within one year | 40/41 | €52,391 | €19,163 | -€33,227 | -63.4% |
| Trade receivables | 40 | €36,232 | €44 | -€36,188 | -99.9% |
| Other amounts receivable | 41 | €16,158 | €19,119 | +€2,961 | +18.3% |
| Cash at bank and in hand | 54/58 | €97,800 | €93,545 | -€4,255 | -4.4% |
| Total equity and liabilities | 10/49 | €162,162 | €119,511 | -€42,651 | -26.3% |
| Equity | 10/15 | €117,056 | €116,584 | -€472 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €364 | €364 | = | 0.0% |
| Distributable reserves | 133 | €364 | €364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,292 | €103,820 | -€472 | -0.5% |
| Amounts payable | 17/49 | €45,106 | €2,927 | -€42,179 | -93.5% |
| Amounts payable within one year | 42/48 | €45,106 | €2,927 | -€42,179 | -93.5% |
| Trade debts | 44 | €1,216 | €527 | -€689 | -56.6% |
| Suppliers | 440/4 | €1,216 | €527 | -€689 | -56.6% |
| Taxes, remuneration and social security | 45 | €6,229 | €2,400 | -€3,829 | -61.5% |
| Taxes | 450/3 | €6,229 | €2,400 | -€3,829 | -61.5% |
| Other amounts payable | 47/48 | €37,661 | - | -€37,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,503 | €5,169 | +€1,666 | +47.6% |
| Other operating charges | 640/8 | €840 | €1,448 | +€607 | +72.3% |
| Gross operating margin | 9900 | €41,192 | €6,477 | -€34,715 | -84.3% |
| Operating profit (loss) | 9901 | €36,849 | -€139 | -€36,988 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43,249 | €201 | -€43,048 | -99.5% |
| Recurring financial charges | 65 | €43,249 | €201 | -€43,048 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,399 | -€340 | +€6,059 | +94.7% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€6,527 | -€472 | +€6,055 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,527 | -€472 | +€6,055 | +92.8% |
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 13 October 2026 via checked.be.