FFA CONSULTANCY: 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.
FFA CONSULTANCY
Largest movements
- Cash -€30,528
down €30,528 (-15.2%), from €201,360 to €170,832
mainly Tax, wage and social debts (-€43,772) and Net result for the year (-€10,227)
- Receivables within one year -€21,154
down €21,154 (-100.0%), from €21,157 to €3
of which Trade receivables: -€20,896
- Tax, wage and social debts -€43,772
down €43,772 (-76.4%), from €57,312 to €13,540
of which Taxes: -€41,216
- Profit (loss) carried forward -€10,227
down €10,227 (-6.6%), from €153,830 to €143,603
- Other debts +€3,244
up €3,244 (+72.9%), from €4,452 to €7,696
- Gross operating margin -€76,735
down €76,735, from €68,828 to -€7,907
- Taxes -€16,444
no longer reported in 2025 (was €16,444)
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.
Cash bridge derived
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 | €224,789 | €173,233 | -€51,556 | -22.9% |
| Fixed assets | 21/28 | €2,076 | €2,203 | +€127 | +6.1% |
| Tangible fixed assets | 22/27 | €2,076 | €2,203 | +€127 | +6.1% |
| Furniture and vehicles | 24 | €2,076 | €2,203 | +€127 | +6.1% |
| Current assets | 29/58 | €222,713 | €171,030 | -€51,683 | -23.2% |
| Amounts receivable within one year | 40/41 | €21,157 | €3 | -€21,154 | -100.0% |
| Trade receivables | 40 | €20,896 | - | -€20,896 | |
| Other amounts receivable | 41 | €261 | €3 | -€258 | -98.9% |
| Cash at bank and in hand | 54/58 | €201,360 | €170,832 | -€30,528 | -15.2% |
| Deferred charges and accrued income | 490/1 | €196 | €195 | -€1 | -0.5% |
| Total equity and liabilities | 10/49 | €224,789 | €173,233 | -€51,556 | -22.9% |
| Equity | 10/15 | €156,830 | €146,603 | -€10,227 | -6.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,830 | €143,603 | -€10,227 | -6.6% |
| Amounts payable | 17/49 | €67,959 | €26,630 | -€41,329 | -60.8% |
| Amounts payable within one year | 42/48 | €67,959 | €26,630 | -€41,329 | -60.8% |
| Trade debts | 44 | €6,195 | €5,394 | -€801 | -12.9% |
| Suppliers | 440/4 | €6,195 | €5,394 | -€801 | -12.9% |
| Taxes, remuneration and social security | 45 | €57,312 | €13,540 | -€43,772 | -76.4% |
| Taxes | 450/3 | €54,756 | €13,540 | -€41,216 | -75.3% |
| Remuneration and social security | 454/9 | €2,556 | - | -€2,556 | |
| Other amounts payable | 47/48 | €4,452 | €7,696 | +€3,244 | +72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €1,012 | +€39 | +4.0% |
| Other operating charges | 640/8 | €818 | €729 | -€89 | -10.9% |
| Non-recurring operating charges | 66A | €39 | - | -€39 | |
| Gross operating margin | 9900 | €68,828 | -€7,907 | -€76,735 | |
| Operating profit (loss) | 9901 | €66,998 | -€9,648 | -€76,646 | |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €227 | €579 | +€352 | +155.1% |
| Recurring financial charges | 65 | €227 | €579 | +€352 | +155.1% |
| Profit (loss) for the period before taxes | 9903 | €66,799 | -€10,227 | -€77,026 | |
| Income taxes | 67/77 | €16,444 | - | -€16,444 | |
| Profit (loss) for the period | 9904 | €50,355 | -€10,227 | -€60,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,355 | -€10,227 | -€60,582 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.