FELIX CONSULTING: 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.
FELIX CONSULTING
Largest movements
- Cash +€26,404
up €26,404 (+138%), from €19,126 to €45,530
mainly Net result for the year (+€23,886) and Receivables within one year (+€9,886)
- Receivables within one year -€9,886
down €9,886 (-25.5%), from €38,845 to €28,959
of which Trade receivables: -€10,105
- Tangible fixed assets +€4,937
up €4,937 (+71.8%), from €6,876 to €11,813
of which Other tangible fixed assets: +€2,670
- Deferred charges and accrued income +€3,436
up €3,436 (+181%), from €1,894 to €5,330
- Reserves +€23,886
up €23,886 (+57.2%), from €41,775 to €65,660
- Trade debts -€2,641
down €2,641 (-24.9%), from €10,593 to €7,952
- Tax, wage and social debts +€2,512
up €2,512 (+26.9%), from €9,352 to €11,864
- Short-term financial debts +€1,092
up €1,092 (+4,902%), from €22 to €1,114
- Gross operating margin +€15,453
up €15,453 (+65.9%), from €23,458 to €38,911
- Taxes +€3,267
up €3,267 (+62.7%), from €5,214 to €8,481
- Depreciation +€1,176
up €1,176 (+58.2%), from €2,020 to €3,196
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 | €66,742 | €91,633 | +€24,891 | +37.3% |
| Fixed assets | 21/28 | €6,876 | €11,813 | +€4,937 | +71.8% |
| Tangible fixed assets | 22/27 | €6,876 | €11,813 | +€4,937 | +71.8% |
| Plant, machinery and equipment | 23 | €1,435 | €2,078 | +€642 | +44.7% |
| Furniture and vehicles | 24 | €5,441 | €7,066 | +€1,625 | +29.9% |
| Other tangible fixed assets | 26 | - | €2,670 | +€2,670 | |
| Current assets | 29/58 | €59,866 | €79,819 | +€19,954 | +33.3% |
| Amounts receivable within one year | 40/41 | €38,845 | €28,959 | -€9,886 | -25.5% |
| Trade receivables | 40 | €38,616 | €28,511 | -€10,105 | -26.2% |
| Other amounts receivable | 41 | €230 | €449 | +€219 | +95.4% |
| Cash at bank and in hand | 54/58 | €19,126 | €45,530 | +€26,404 | +138% |
| Deferred charges and accrued income | 490/1 | €1,894 | €5,330 | +€3,436 | +181% |
| Total equity and liabilities | 10/49 | €66,742 | €91,633 | +€24,891 | +37.3% |
| Equity | 10/15 | €46,775 | €70,660 | +€23,886 | +51.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,775 | €65,660 | +€23,886 | +57.2% |
| Distributable reserves | 133 | €41,775 | €65,660 | +€23,886 | +57.2% |
| Amounts payable | 17/49 | €19,967 | €20,972 | +€1,005 | +5.0% |
| Amounts payable within one year | 42/48 | €19,967 | €20,972 | +€1,005 | +5.0% |
| Financial debts | 43 | €22 | €1,114 | +€1,092 | +4,902% |
| Other loans | 439 | €22 | €1,114 | +€1,092 | +4,902% |
| Trade debts | 44 | €10,593 | €7,952 | -€2,641 | -24.9% |
| Suppliers | 440/4 | €10,593 | €7,952 | -€2,641 | -24.9% |
| Taxes, remuneration and social security | 45 | €9,352 | €11,864 | +€2,512 | +26.9% |
| Taxes | 450/3 | €9,352 | €11,864 | +€2,512 | +26.9% |
| Other amounts payable | 47/48 | €0 | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,020 | €3,196 | +€1,176 | +58.2% |
| Other operating charges | 640/8 | €188 | €127 | -€61 | -32.6% |
| Gross operating margin | 9900 | €23,458 | €38,911 | +€15,453 | +65.9% |
| Operating profit (loss) | 9901 | €21,250 | €35,588 | +€14,338 | +67.5% |
| Financial income | 75/76B | €37 | €21 | -€15 | -42.0% |
| Recurring financial income | 75 | €37 | €21 | -€15 | -42.0% |
| Financial charges | 65/66B | €3,601 | €3,243 | -€358 | -9.9% |
| Recurring financial charges | 65 | €3,601 | €3,243 | -€358 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €17,686 | €32,367 | +€14,680 | +83.0% |
| Income taxes | 67/77 | €5,214 | €8,481 | +€3,267 | +62.7% |
| Profit (loss) for the period | 9904 | €12,473 | €23,886 | +€11,413 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,473 | €23,886 | +€11,413 | +91.5% |
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 16 October 2026 via checked.be.