FF CONSULT: what changed
Two fiscal 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.
FF CONSULT
Largest movements
- Receivables within one year -€8,969
down €8,969 (-53.5%), from €16,762 to €7,793
of which Trade receivables: -€8,969
- Profit (loss) carried forward -€8,961
down €8,961 (-12.5%), from -€71,691 to -€80,652
- Gross operating margin -€12,724
down €12,724, from €12,377 to -€348
- Other operating charges +€5,766
up €5,766 (+231.8%), from €2,487 to €8,253
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,824 | €7,793 | -€9,032 | -53.7% |
| Current assets | 29/58 | €16,824 | €7,793 | -€9,032 | -53.7% |
| Amounts receivable within one year | 40/41 | €16,762 | €7,793 | -€8,969 | -53.5% |
| Trade receivables | 40 | €16,383 | €7,414 | -€8,969 | -54.7% |
| Other amounts receivable | 41 | €379 | €379 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €16,824 | €7,793 | -€9,032 | -53.7% |
| Equity | 10/15 | -€53,091 | -€62,052 | -€8,961 | -16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€71,691 | -€80,652 | -€8,961 | -12.5% |
| Amounts payable | 17/49 | €69,915 | €69,845 | -€70 | -0.1% |
| Amounts payable after more than one year | 17 | €69,915 | €69,843 | -€72 | -0.1% |
| Other amounts payable | 178/9 | €69,915 | €69,843 | -€72 | -0.1% |
| Amounts payable within one year | 42/48 | - | €2 | +€2 | |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Other operating charges | 640/8 | €2,487 | €8,253 | +€5,766 | +231.8% |
| Gross operating margin | 9900 | €12,377 | -€348 | -€12,724 | |
| Operating profit (loss) | 9901 | €9,890 | -€8,600 | -€18,490 | |
| Financial charges | 65/66B | €424 | €361 | -€63 | -14.8% |
| Recurring financial charges | 65 | €424 | €361 | -€63 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €9,466 | -€8,961 | -€18,427 | |
| Profit (loss) for the period | 9904 | €9,466 | -€8,961 | -€18,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,466 | -€8,961 | -€18,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.