FELIXTHEHUMANCAT: 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.
What changed
FELIXTHEHUMANCAT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€162
2024 · €3,769-€3,607
Equity
€91,939
2024 · €91,777+€162
Cash
€56,644
2024 · €58,526-€1,882
Balance sheet total
€321,179
2024 · €341,526-€20,347
Largest movements
Assets
- Tangible fixed assets -€17,179
down €17,179 (-6.3%), from €271,719 to €254,540
Equity and liabilities
- Other debts -€10,113
down €10,113 (-19.7%), from €51,235 to €41,122
- Debts after one year -€8,546
down €8,546 (-5.4%), from €157,290 to €148,744
Income statement
- Depreciation +€11,271
up €11,271 (+191%), from €5,908 to €17,179
- Gross operating margin +€10,400
up €10,400 (+67.5%), from €15,410 to €25,810
- Financial charges +€5,556
up €5,556 (+454%), from €1,224 to €6,780
- Taxes -€5,516
down €5,516 (-78.2%), from €7,057 to €1,541
- Other operating charges -€897
down €897 (-55.8%), from €1,609 to €712
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.
Result 2024
€3,769
Gross operating margin
+€10,400
Staff costs
+€735
Depreciation
-€11,271
Other operating charges
+€897
Financial income
-€596
Financial charges
-€5,556
Taxes
+€5,516
Deferred taxes and other
-€3,731
Result 2025
€162
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6,329
Investment
€0
Financing
-€8,210
Cash 2024
€58,526
From operations (derived)
+€6,329
Net result for the year
+€162
Depreciation
+€17,179
Receivables within one year
+€1,055
Deferred charges and accrued income
+€231
Provisions
-€1,031
Trade debts
-€1,364
Tax, wage and social debts
+€209
Other debts
-€10,113
Financing
-€8,210
Debts after one year
-€8,546
Current portion of long-term debt
+€336
Cash 2025
€56,644
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,526 | €321,179 | -€20,347 | -6.0% |
| Fixed assets | 21/28 | €271,869 | €254,690 | -€17,179 | -6.3% |
| Tangible fixed assets | 22/27 | €271,719 | €254,540 | -€17,179 | -6.3% |
| Land and buildings | 22 | €255,203 | €246,795 | -€8,408 | -3.3% |
| Furniture and vehicles | 24 | €13,419 | €5,314 | -€8,105 | -60.4% |
| Other tangible fixed assets | 26 | €3,097 | €2,431 | -€666 | -21.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €69,657 | €66,490 | -€3,168 | -4.5% |
| Amounts receivable within one year | 40/41 | €10,834 | €9,780 | -€1,055 | -9.7% |
| Trade receivables | 40 | €10,834 | €9,780 | -€1,055 | -9.7% |
| Cash at bank and in hand | 54/58 | €58,526 | €56,644 | -€1,882 | -3.2% |
| Deferred charges and accrued income | 490/1 | €297 | €66 | -€231 | -77.8% |
| Total equity and liabilities | 10/49 | €341,526 | €321,179 | -€20,347 | -6.0% |
| Equity | 10/15 | €91,777 | €91,939 | +€162 | +0.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €103,648 | €100,555 | -€3,093 | -3.0% |
| Tax-exempt reserves | 132 | €64,934 | €61,841 | -€3,093 | -4.8% |
| Distributable reserves | 133 | €38,714 | €38,714 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,870 | -€27,616 | +€3,255 | +10.5% |
| Provisions and deferred taxes | 16 | €21,645 | €20,614 | -€1,031 | -4.8% |
| Deferred taxes | 168 | €21,645 | €20,614 | -€1,031 | -4.8% |
| Amounts payable | 17/49 | €228,105 | €208,627 | -€19,478 | -8.5% |
| Amounts payable after more than one year | 17 | €157,290 | €148,744 | -€8,546 | -5.4% |
| Financial debts | 170/4 | €157,290 | €148,744 | -€8,546 | -5.4% |
| Amounts payable within one year | 42/48 | €70,815 | €59,883 | -€10,932 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €8,210 | €8,546 | +€336 | +4.1% |
| Trade debts | 44 | €5,959 | €4,595 | -€1,364 | -22.9% |
| Suppliers | 440/4 | €5,959 | €4,595 | -€1,364 | -22.9% |
| Taxes, remuneration and social security | 45 | €5,411 | €5,620 | +€209 | +3.9% |
| Taxes | 450/3 | €5,411 | €5,620 | +€209 | +3.9% |
| Other amounts payable | 47/48 | €51,235 | €41,122 | -€10,113 | -19.7% |
| Remuneration, social security and pensions | 62 | €1,534 | €799 | -€735 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,908 | €17,179 | +€11,271 | +191% |
| Other operating charges | 640/8 | €1,609 | €712 | -€897 | -55.8% |
| Gross operating margin | 9900 | €15,410 | €25,810 | +€10,400 | +67.5% |
| Operating profit (loss) | 9901 | €6,359 | €7,119 | +€761 | +12.0% |
| Financial income | 75/76B | €929 | €333 | -€596 | -64.1% |
| Recurring financial income | 75 | €929 | €333 | -€596 | -64.1% |
| Financial charges | 65/66B | €1,224 | €6,780 | +€5,556 | +454% |
| Recurring financial charges | 65 | €1,224 | €6,780 | +€5,556 | +454% |
| Profit (loss) for the period before taxes | 9903 | €6,064 | €672 | -€5,392 | -88.9% |
| Transfer from deferred taxes | 780 | €4,762 | €1,031 | -€3,731 | -78.4% |
| Income taxes | 67/77 | €7,057 | €1,541 | -€5,516 | -78.2% |
| Profit (loss) for the period | 9904 | €3,769 | €162 | -€3,607 | -95.7% |
| Transfer from tax-exempt reserves | 789 | €14,287 | €3,093 | -€11,194 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,056 | €3,255 | -€14,801 | -82.0% |
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 25 October 2026 via checked.be.