FFIV 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.
FFIV Consulting
Largest movements
- Cash -€23,948
down €23,948 (-26.5%), from €90,434 to €66,485
mainly Net result for the year (-€23,547) and Tax, wage and social debts (-€7,142)
- Tangible fixed assets -€6,695
down €6,695 (-50.8%), from €13,171 to €6,475
- Receivables within one year +€1,169
up €1,169 (+557.8%), from €210 to €1,379
of which Other amounts receivable: +€1,169
- Reserves -€21,378
down €21,378 (-23.6%), from €90,686 to €69,308
- Tax, wage and social debts -€7,142
down €7,142 (-97.4%), from €7,332 to €189
- Profit (loss) carried forward -€2,169
new in 2025: -€2,169
- Gross operating margin -€47,104
down €47,104, from €31,689 to -€15,415
- Taxes -€7,134
down €7,134 (-97.3%), from €7,332 to €198
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 | €104,403 | €74,950 | -€29,453 | -28.2% |
| Fixed assets | 21/28 | €13,171 | €6,475 | -€6,695 | -50.8% |
| Tangible fixed assets | 22/27 | €13,171 | €6,475 | -€6,695 | -50.8% |
| Furniture and vehicles | 24 | €13,171 | €6,475 | -€6,695 | -50.8% |
| Current assets | 29/58 | €91,232 | €68,474 | -€22,758 | -24.9% |
| Amounts receivable within one year | 40/41 | €210 | €1,379 | +€1,169 | +557.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €210 | €1,379 | +€1,169 | +557.8% |
| Cash at bank and in hand | 54/58 | €90,434 | €66,485 | -€23,948 | -26.5% |
| Deferred charges and accrued income | 490/1 | €589 | €610 | +€22 | +3.7% |
| Total equity and liabilities | 10/49 | €104,403 | €74,950 | -€29,453 | -28.2% |
| Equity | 10/15 | €95,686 | €72,139 | -€23,547 | -24.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,686 | €69,308 | -€21,378 | -23.6% |
| Distributable reserves | 133 | €90,686 | €69,308 | -€21,378 | -23.6% |
| Profit (loss) carried forward | 14 | - | -€2,169 | -€2,169 | |
| Amounts payable | 17/49 | €8,717 | €2,811 | -€5,906 | -67.8% |
| Amounts payable within one year | 42/48 | €8,717 | €2,811 | -€5,906 | -67.8% |
| Trade debts | 44 | €1,299 | €1,892 | +€593 | +45.7% |
| Suppliers | 440/4 | €1,299 | €1,892 | +€593 | +45.7% |
| Taxes, remuneration and social security | 45 | €7,332 | €189 | -€7,142 | -97.4% |
| Taxes | 450/3 | €7,332 | €189 | -€7,142 | -97.4% |
| Other amounts payable | 47/48 | €86 | €729 | +€643 | +748.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,695 | €6,695 | = | 0.0% |
| Other operating charges | 640/8 | €1,240 | €1,167 | -€74 | -5.9% |
| Gross operating margin | 9900 | €31,689 | -€15,415 | -€47,104 | |
| Operating profit (loss) | 9901 | €23,753 | -€23,277 | -€47,031 | |
| Financial charges | 65/66B | €70 | €72 | +€3 | +3.6% |
| Recurring financial charges | 65 | €70 | €72 | +€3 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €23,684 | -€23,349 | -€47,033 | |
| Income taxes | 67/77 | €7,332 | €198 | -€7,134 | -97.3% |
| Profit (loss) for the period | 9904 | €16,352 | -€23,547 | -€39,899 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,352 | -€23,547 | -€39,899 |
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 11 October 2026 via checked.be.