FF Consulting & Solutions: 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.
FF Consulting & Solutions
Largest movements
- Current investments +€147,240
new in 2025: €147,240
- Cash -€98,822
down €98,822 (-89.6%), from €110,304 to €11,482
mainly Current investments (-€147,240) and Tax, wage and social debts (-€12,990)
- Tangible fixed assets -€11,229
down €11,229 (-31.8%), from €35,313 to €24,084
- Receivables within one year +€2,095
up €2,095 (+15.4%), from €13,586 to €15,682
of which Trade receivables: +€2,105
- Profit (loss) carried forward +€59,225
up €59,225 (+68.3%), from €86,674 to €145,899
- Tax, wage and social debts -€12,990
down €12,990 (-58.4%), from €22,237 to €9,247
of which Taxes: -€12,990
- Debts after one year -€10,632
down €10,632 (-43.2%), from €24,614 to €13,982
- Other debts +€3,002
up €3,002 (+115%), from €2,614 to €5,616
- Gross operating margin +€6,436
up €6,436 (+7.7%), from €83,509 to €89,945
- Taxes +€1,550
up €1,550 (+10.5%), from €14,732 to €16,282
- Financial charges +€1,407
up €1,407 (+71.5%), from €1,968 to €3,375
- Financial income +€1,066
new in 2025: €1,066
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 | €159,927 | €199,254 | +€39,327 | +24.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €35,313 | €24,084 | -€11,229 | -31.8% |
| Tangible fixed assets | 22/27 | €35,313 | €24,084 | -€11,229 | -31.8% |
| Furniture and vehicles | 24 | €35,313 | €24,084 | -€11,229 | -31.8% |
| Current assets | 29/58 | €124,614 | €175,170 | +€50,556 | +40.6% |
| Amounts receivable within one year | 40/41 | €13,586 | €15,682 | +€2,095 | +15.4% |
| Trade receivables | 40 | €13,576 | €15,682 | +€2,105 | +15.5% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -100% |
| Current investments | 50/53 | - | €147,240 | +€147,240 | |
| Cash at bank and in hand | 54/58 | €110,304 | €11,482 | -€98,822 | -89.6% |
| Deferred charges and accrued income | 490/1 | €724 | €767 | +€43 | +5.9% |
| Total equity and liabilities | 10/49 | €159,927 | €199,254 | +€39,327 | +24.6% |
| Equity | 10/15 | €99,674 | €158,899 | +€59,225 | +59.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,674 | €145,899 | +€59,225 | +68.3% |
| Amounts payable | 17/49 | €60,253 | €40,355 | -€19,898 | -33.0% |
| Amounts payable after more than one year | 17 | €24,614 | €13,982 | -€10,632 | -43.2% |
| Financial debts | 170/4 | €24,614 | €13,982 | -€10,632 | -43.2% |
| Amounts payable within one year | 42/48 | €35,479 | €26,374 | -€9,105 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €10,164 | €10,632 | +€468 | +4.6% |
| Trade debts | 44 | €464 | €878 | +€415 | +89.5% |
| Suppliers | 440/4 | €464 | €878 | +€415 | +89.5% |
| Taxes, remuneration and social security | 45 | €22,237 | €9,247 | -€12,990 | -58.4% |
| Taxes | 450/3 | €22,237 | €9,247 | -€12,990 | -58.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,614 | €5,616 | +€3,002 | +115% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,345 | €11,229 | -€116 | -1.0% |
| Other operating charges | 640/8 | €107 | €100 | -€7 | -6.3% |
| Gross operating margin | 9900 | €83,509 | €89,945 | +€6,436 | +7.7% |
| Operating profit (loss) | 9901 | €72,056 | €78,615 | +€6,559 | +9.1% |
| Financial income | 75/76B | - | €1,066 | +€1,066 | |
| Recurring financial income | 75 | - | €1,066 | +€1,066 | |
| Financial charges | 65/66B | €1,968 | €3,375 | +€1,407 | +71.5% |
| Recurring financial charges | 65 | €1,968 | €3,375 | +€1,407 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €70,088 | €76,307 | +€6,219 | +8.9% |
| Income taxes | 67/77 | €14,732 | €16,282 | +€1,550 | +10.5% |
| Profit (loss) for the period | 9904 | €55,356 | €60,025 | +€4,669 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,356 | €60,025 | +€4,669 | +8.4% |
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 14 October 2026 via checked.be.