Feet & 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.
Feet & Consult
Largest movements
- Cash +€46,610
up €46,610 (+61.9%), from €75,334 to €121,945
mainly Net result for the year (+€49,172) and Depreciation (+€19,313)
- Tangible fixed assets -€19,313
down €19,313 (-40.9%), from €47,262 to €27,948
- Reserves +€49,172
up €49,172 (+64.2%), from €76,621 to €125,792
- Debts after one year -€14,259
down €14,259 (-45.1%), from €31,627 to €17,367
- Other debts -€13,407
no longer reported in 2025 (was €13,407)
- Tax, wage and social debts +€5,218
up €5,218 (+185%), from €2,815 to €8,033
- Taxes +€5,480
up €5,480 (+28.9%), from €18,951 to €24,431
- Financial charges -€2,049
down €2,049 (-41.0%), from €4,991 to €2,943
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 | €142,254 | €168,713 | +€26,459 | +18.6% |
| Fixed assets | 21/28 | €47,262 | €27,948 | -€19,313 | -40.9% |
| Tangible fixed assets | 22/27 | €47,262 | €27,948 | -€19,313 | -40.9% |
| Plant, machinery and equipment | 23 | €2,410 | €314 | -€2,096 | -87.0% |
| Furniture and vehicles | 24 | €18,998 | €10,298 | -€8,701 | -45.8% |
| Leasing and similar rights | 25 | €25,853 | €17,337 | -€8,517 | -32.9% |
| Current assets | 29/58 | €94,993 | €140,765 | +€45,772 | +48.2% |
| Amounts receivable within one year | 40/41 | €18,518 | €17,730 | -€788 | -4.3% |
| Trade receivables | 40 | €18,388 | €14,908 | -€3,480 | -18.9% |
| Other amounts receivable | 41 | €130 | €2,822 | +€2,693 | +2,079% |
| Cash at bank and in hand | 54/58 | €75,334 | €121,945 | +€46,610 | +61.9% |
| Deferred charges and accrued income | 490/1 | €1,140 | €1,090 | -€50 | -4.4% |
| Total equity and liabilities | 10/49 | €142,254 | €168,713 | +€26,459 | +18.6% |
| Equity | 10/15 | €78,621 | €127,792 | +€49,172 | +62.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,621 | €125,792 | +€49,172 | +64.2% |
| Distributable reserves | 133 | €76,621 | €125,792 | +€49,172 | +64.2% |
| Amounts payable | 17/49 | €63,633 | €40,921 | -€22,713 | -35.7% |
| Amounts payable after more than one year | 17 | €31,627 | €17,367 | -€14,259 | -45.1% |
| Financial debts | 170/4 | €31,627 | €17,367 | -€14,259 | -45.1% |
| Amounts payable within one year | 42/48 | €30,648 | €23,553 | -€7,095 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €13,509 | €14,259 | +€751 | +5.6% |
| Trade debts | 44 | €918 | €1,261 | +€343 | +37.3% |
| Suppliers | 440/4 | €918 | €1,261 | +€343 | +37.3% |
| Taxes, remuneration and social security | 45 | €2,815 | €8,033 | +€5,218 | +185% |
| Taxes | 450/3 | €2,815 | €8,033 | +€5,218 | +185% |
| Other amounts payable | 47/48 | €13,407 | - | -€13,407 | |
| Accrued charges and deferred income | 492/3 | €1,358 | - | -€1,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,350 | €19,313 | -€37 | -0.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €97,245 | €96,363 | -€882 | -0.9% |
| Operating profit (loss) | 9901 | €77,390 | €76,530 | -€859 | -1.1% |
| Financial income | 75/76B | €1 | €14 | +€14 | +1,437% |
| Recurring financial income | 75 | €1 | €14 | +€14 | +1,437% |
| Financial charges | 65/66B | €4,991 | €2,943 | -€2,049 | -41.0% |
| Recurring financial charges | 65 | €4,991 | €2,943 | -€2,049 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €72,399 | €73,602 | +€1,203 | +1.7% |
| Income taxes | 67/77 | €18,951 | €24,431 | +€5,480 | +28.9% |
| Profit (loss) for the period | 9904 | €53,449 | €49,172 | -€4,277 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,449 | €49,172 | -€4,277 | -8.0% |
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 24 October 2026 via checked.be.