FFO 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.
FFO CONSULTING
Largest movements
- Cash -€9,991
down €9,991 (-11.9%), from €84,183 to €74,191
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€3,148)
- Deferred charges and accrued income +€1,805
up €1,805 (+512.7%), from €352 to €2,157
- Tangible fixed assets +€1,441
up €1,441 (+25.2%), from €5,726 to €7,167
of which Other tangible fixed assets: +€1,904
- Reserves -€5,338
down €5,338 (-5.7%), from €94,009 to €88,671
- Tax, wage and social debts -€1,879
down €1,879 (-7.2%), from €26,101 to €24,222
- Gross operating margin -€10,306
down €10,306 (-19.7%), from €52,255 to €41,949
- Taxes -€3,186
down €3,186 (-32.8%), from €9,709 to €6,523
- Financial charges +€2,499
up €2,499 (+63.3%), from €3,947 to €6,446
- Depreciation +€740
up €740 (+76.6%), from €967 to €1,707
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 | €127,432 | €120,609 | -€6,823 | -5.4% |
| Fixed assets | 21/28 | €5,726 | €7,167 | +€1,441 | +25.2% |
| Tangible fixed assets | 22/27 | €5,726 | €7,167 | +€1,441 | +25.2% |
| Plant, machinery and equipment | 23 | - | €832 | +€832 | |
| Furniture and vehicles | 24 | €2,776 | €1,480 | -€1,295 | -46.7% |
| Other tangible fixed assets | 26 | €2,950 | €4,854 | +€1,904 | +64.5% |
| Current assets | 29/58 | €121,706 | €113,443 | -€8,264 | -6.8% |
| Amounts receivable within one year | 40/41 | €37,172 | €37,094 | -€78 | -0.2% |
| Trade receivables | 40 | €19,569 | €21,599 | +€2,029 | +10.4% |
| Other amounts receivable | 41 | €17,602 | €15,496 | -€2,107 | -12.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €84,183 | €74,191 | -€9,991 | -11.9% |
| Deferred charges and accrued income | 490/1 | €352 | €2,157 | +€1,805 | +512.7% |
| Total equity and liabilities | 10/49 | €127,432 | €120,609 | -€6,823 | -5.4% |
| Equity | 10/15 | €97,009 | €91,671 | -€5,338 | -5.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,009 | €88,671 | -€5,338 | -5.7% |
| Distributable reserves | 133 | €94,009 | €88,671 | -€5,338 | -5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,423 | €28,938 | -€1,485 | -4.9% |
| Amounts payable within one year | 42/48 | €30,013 | €28,938 | -€1,075 | -3.6% |
| Trade debts | 44 | €3,912 | €4,716 | +€804 | +20.6% |
| Suppliers | 440/4 | €3,912 | €4,716 | +€804 | +20.6% |
| Taxes, remuneration and social security | 45 | €26,101 | €24,222 | -€1,879 | -7.2% |
| Taxes | 450/3 | €26,101 | €24,222 | -€1,879 | -7.2% |
| Accrued charges and deferred income | 492/3 | €410 | €0 | -€410 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €1,707 | +€740 | +76.6% |
| Other operating charges | 640/8 | €999 | €533 | -€466 | -46.7% |
| Non-recurring operating charges | 66A | - | €7,117 | +€7,117 | |
| Gross operating margin | 9900 | €52,255 | €41,949 | -€10,306 | -19.7% |
| Operating profit (loss) | 9901 | €50,290 | €32,593 | -€17,697 | -35.2% |
| Financial income | 75/76B | €46 | €38 | -€8 | -17.5% |
| Recurring financial income | 75 | €46 | €38 | -€8 | -17.5% |
| Financial charges | 65/66B | €3,947 | €6,446 | +€2,499 | +63.3% |
| Recurring financial charges | 65 | €3,947 | €6,446 | +€2,499 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €46,389 | €26,185 | -€20,204 | -43.6% |
| Income taxes | 67/77 | €9,709 | €6,523 | -€3,186 | -32.8% |
| Profit (loss) for the period | 9904 | €36,680 | €19,662 | -€17,018 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,680 | €19,662 | -€17,018 | -46.4% |
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 11 October 2026 via checked.be.