Femax Consulting: what changed
Femax Consulting
Largest movements
- Receivables within one year +€17,867
up €17,867 (+44.4%), from €40,276 to €58,143
of which Other amounts receivable: +€20,827
- Tangible fixed assets -€11,320
down €11,320 (-28.1%), from €40,310 to €28,990
of which Leasing and similar rights: -€10,523
- Cash -€4,913
down €4,913 (-100%), from €4,913 to €0
mainly Receivables within one year (-€17,867) and Debts after one year (-€6,870)
- Current portion of long-term debt +€11,321
up €11,321 (+86.1%), from €13,148 to €24,469
- Short-term financial debts +€7,165
new in 2024: €7,165
- Debts after one year -€6,870
down €6,870 (-33.6%), from €20,417 to €13,548
- Profit (loss) carried forward -€6,347
down €6,347 (-88.4%), from €7,180 to €834
- Tax, wage and social debts -€4,748
down €4,748 (-20.0%), from €23,696 to €18,948
of which Taxes: -€6,548
- Gross operating margin +€1,766
up €1,766 (+15.2%), from €11,587 to €13,353
- Other operating charges +€1,538
up €1,538 (+30.5%), from €5,043 to €6,581
- Depreciation +€485
up €485 (+4.5%), from €10,836 to €11,320
- Financial charges +€435
up €435 (+28.3%), from €1,539 to €1,974
- Financial income +€372
up €372 (+56.3%), from €661 to €1,033
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,215 | €93,832 | +€1,618 | +1.8% |
| Fixed assets | 21/28 | €40,310 | €28,990 | -€11,320 | -28.1% |
| Tangible fixed assets | 22/27 | €40,310 | €28,990 | -€11,320 | -28.1% |
| Plant, machinery and equipment | 23 | €1,675 | €1,080 | -€595 | -35.5% |
| Leasing and similar rights | 25 | €36,903 | €26,380 | -€10,523 | -28.5% |
| Other tangible fixed assets | 26 | €1,731 | €1,530 | -€202 | -11.6% |
| Current assets | 29/58 | €51,905 | €64,843 | +€12,938 | +24.9% |
| Amounts receivable within one year | 40/41 | €40,276 | €58,143 | +€17,867 | +44.4% |
| Trade receivables | 40 | €28,113 | €25,153 | -€2,960 | -10.5% |
| Other amounts receivable | 41 | €12,162 | €32,989 | +€20,827 | +171% |
| Current investments | 50/53 | €6,700 | €6,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,913 | €0 | -€4,913 | -100% |
| Deferred charges and accrued income | 490/1 | €16 | €0 | -€16 | -100% |
| Total equity and liabilities | 10/49 | €92,215 | €93,832 | +€1,618 | +1.8% |
| Equity | 10/15 | €8,180 | €1,834 | -€6,347 | -77.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,180 | €834 | -€6,347 | -88.4% |
| Amounts payable | 17/49 | €84,034 | €91,999 | +€7,965 | +9.5% |
| Amounts payable after more than one year | 17 | €20,417 | €13,548 | -€6,870 | -33.6% |
| Financial debts | 170/4 | €20,417 | €13,548 | -€6,870 | -33.6% |
| Amounts payable within one year | 42/48 | €63,617 | €78,276 | +€14,659 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €13,148 | €24,469 | +€11,321 | +86.1% |
| Financial debts | 43 | - | €7,165 | +€7,165 | |
| Credit institutions | 430/8 | - | €7,165 | +€7,165 | |
| Trade debts | 44 | €26,773 | €23,660 | -€3,114 | -11.6% |
| Suppliers | 440/4 | €26,773 | €23,660 | -€3,114 | -11.6% |
| Taxes, remuneration and social security | 45 | €23,696 | €18,948 | -€4,748 | -20.0% |
| Taxes | 450/3 | €23,696 | €17,148 | -€6,548 | -27.6% |
| Remuneration and social security | 454/9 | - | €1,801 | +€1,801 | |
| Other amounts payable | 47/48 | - | €4,034 | +€4,034 | |
| Accrued charges and deferred income | 492/3 | - | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,836 | €11,320 | +€485 | +4.5% |
| Other operating charges | 640/8 | €5,043 | €6,581 | +€1,538 | +30.5% |
| Gross operating margin | 9900 | €11,587 | €13,353 | +€1,766 | +15.2% |
| Operating profit (loss) | 9901 | -€4,291 | -€4,548 | -€257 | -6.0% |
| Financial income | 75/76B | €661 | €1,033 | +€372 | +56.3% |
| Recurring financial income | 75 | €661 | €1,033 | +€372 | +56.3% |
| Financial charges | 65/66B | €1,539 | €1,974 | +€435 | +28.3% |
| Recurring financial charges | 65 | €1,539 | €1,974 | +€435 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,169 | -€5,488 | -€320 | -6.2% |
| Income taxes | 67/77 | €572 | €858 | +€287 | +50.1% |
| Profit (loss) for the period | 9904 | -€5,741 | -€6,347 | -€606 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,741 | -€6,347 | -€606 | -10.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.