Feys 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.
Feys Consulting
Largest movements
- Cash +€9,376
up €9,376 (+204%), from €4,596 to €13,972
mainly Net result for the year (+€22,083) and Depreciation (+€16,754)
- Receivables after one year -€8,500
down €8,500 (-12.4%), from €68,580 to €60,080
- Other debts +€10,428
up €10,428 (+33.0%), from €31,572 to €42,000
- Debts after one year -€8,322
down €8,322 (-4.1%), from €202,011 to €193,689
- Current portion of long-term debt +€8,316
up €8,316 (+37.2%), from €22,334 to €30,650
- Profit (loss) carried forward -€7,917
down €7,917 (-46.1%), from €17,177 to €9,259
- Gross operating margin -€10,517
down €10,517 (-14.8%), from €71,155 to €60,638
- Staff costs -€5,974
down €5,974 (-70.1%), from €8,521 to €2,547
- Depreciation +€742
up €742 (+4.6%), from €16,012 to €16,754
- Other operating charges +€730
up €730 (+19.5%), from €3,739 to €4,468
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 | €306,202 | €307,354 | +€1,152 | +0.4% |
| Fixed assets | 21/28 | €211,595 | €210,992 | -€603 | -0.3% |
| Tangible fixed assets | 22/27 | €211,595 | €210,992 | -€603 | -0.3% |
| Land and buildings | 22 | €166,494 | €157,123 | -€9,370 | -5.6% |
| Plant, machinery and equipment | 23 | €37,269 | €44,646 | +€7,376 | +19.8% |
| Furniture and vehicles | 24 | €7,832 | €9,223 | +€1,391 | +17.8% |
| Current assets | 29/58 | €94,607 | €96,362 | +€1,755 | +1.9% |
| Amounts receivable after more than one year | 29 | €68,580 | €60,080 | -€8,500 | -12.4% |
| Other amounts receivable | 291 | €68,580 | €60,080 | -€8,500 | -12.4% |
| Amounts receivable within one year | 40/41 | €20,115 | €20,839 | +€724 | +3.6% |
| Trade receivables | 40 | €15,920 | €1,295 | -€14,626 | -91.9% |
| Other amounts receivable | 41 | €4,195 | €19,544 | +€15,349 | +366% |
| Cash at bank and in hand | 54/58 | €4,596 | €13,972 | +€9,376 | +204% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,471 | +€156 | +11.8% |
| Total equity and liabilities | 10/49 | €306,202 | €307,354 | +€1,152 | +0.4% |
| Equity | 10/15 | €41,177 | €33,259 | -€7,917 | -19.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,177 | €9,259 | -€7,917 | -46.1% |
| Amounts payable | 17/49 | €265,025 | €274,095 | +€9,070 | +3.4% |
| Amounts payable after more than one year | 17 | €202,011 | €193,689 | -€8,322 | -4.1% |
| Financial debts | 170/4 | €202,011 | €193,689 | -€8,322 | -4.1% |
| Amounts payable within one year | 42/48 | €62,765 | €80,222 | +€17,457 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €22,334 | €30,650 | +€8,316 | +37.2% |
| Trade debts | 44 | €319 | €103 | -€216 | -67.7% |
| Suppliers | 440/4 | €319 | €103 | -€216 | -67.7% |
| Taxes, remuneration and social security | 45 | €8,540 | €7,469 | -€1,071 | -12.5% |
| Taxes | 450/3 | €7,762 | €7,469 | -€293 | -3.8% |
| Remuneration and social security | 454/9 | €779 | €0 | -€779 | -100% |
| Other amounts payable | 47/48 | €31,572 | €42,000 | +€10,428 | +33.0% |
| Accrued charges and deferred income | 492/3 | €249 | €184 | -€65 | -26.3% |
| Remuneration, social security and pensions | 62 | €8,521 | €2,547 | -€5,974 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,012 | €16,754 | +€742 | +4.6% |
| Other operating charges | 640/8 | €3,739 | €4,468 | +€730 | +19.5% |
| Gross operating margin | 9900 | €71,155 | €60,638 | -€10,517 | -14.8% |
| Operating profit (loss) | 9901 | €42,883 | €36,869 | -€6,014 | -14.0% |
| Financial income | 75/76B | €845 | €1,406 | +€561 | +66.3% |
| Recurring financial income | 75 | €845 | €1,406 | +€561 | +66.3% |
| Financial charges | 65/66B | €8,584 | €8,110 | -€474 | -5.5% |
| Recurring financial charges | 65 | €8,584 | €8,110 | -€474 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €35,144 | €30,165 | -€4,980 | -14.2% |
| Income taxes | 67/77 | €8,575 | €8,082 | -€493 | -5.7% |
| Profit (loss) for the period | 9904 | €26,569 | €22,083 | -€4,487 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,569 | €22,083 | -€4,487 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.