FFPROCONSULT: 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.
FFPROCONSULT
Largest movements
- Cash -€64,525
down €64,525 (-56.3%), from €114,525 to €50,000
mainly Contributions, distributions and other (-€215,000) and Tax, wage and social debts (-€3,236)
- Financial fixed assets -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables within one year -€6,227
down €6,227 (-14.7%), from €42,430 to €36,204
of which Trade receivables: -€6,698
- Tangible fixed assets -€2,732
down €2,732 (-32.5%), from €8,406 to €5,674
of which Furniture and vehicles: -€2,148
- Profit (loss) carried forward -€185,725
down €185,725 (-100%), from €185,725 to €0
- Other debts +€52,791
new in 2025: €52,791
- Reserves +€20,146
new in 2025: €20,146
- Tax, wage and social debts -€3,236
down €3,236 (-14.7%), from €21,971 to €18,735
- Gross operating margin -€41,508
down €41,508 (-57.7%), from €71,945 to €30,437
- Write-downs -€38,536
new in 2025: -€38,536
- Financial income -€1,442
down €1,442 (-50.4%), from €2,861 to €1,419
- Taxes -€1,367
down €1,367 (-8.8%), from €15,592 to €14,225
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 | €209,599 | €94,434 | -€115,165 | -54.9% |
| Fixed assets | 21/28 | €48,406 | €5,674 | -€42,732 | -88.3% |
| Tangible fixed assets | 22/27 | €8,406 | €5,674 | -€2,732 | -32.5% |
| Furniture and vehicles | 24 | €3,130 | €981 | -€2,148 | -68.6% |
| Other tangible fixed assets | 26 | €5,276 | €4,692 | -€584 | -11.1% |
| Financial fixed assets | 28 | €40,000 | €0 | -€40,000 | -100% |
| Current assets | 29/58 | €161,193 | €88,760 | -€72,432 | -44.9% |
| Amounts receivable within one year | 40/41 | €42,430 | €36,204 | -€6,227 | -14.7% |
| Trade receivables | 40 | €35,925 | €29,227 | -€6,698 | -18.6% |
| Other amounts receivable | 41 | €6,505 | €6,976 | +€471 | +7.2% |
| Cash at bank and in hand | 54/58 | €114,525 | €50,000 | -€64,525 | -56.3% |
| Deferred charges and accrued income | 490/1 | €4,237 | €2,557 | -€1,680 | -39.7% |
| Total equity and liabilities | 10/49 | €209,599 | €94,434 | -€115,165 | -54.9% |
| Equity | 10/15 | €185,825 | €20,246 | -€165,579 | -89.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €20,146 | +€20,146 | |
| Distributable reserves | 133 | - | €20,146 | +€20,146 | |
| Profit (loss) carried forward | 14 | €185,725 | €0 | -€185,725 | -100% |
| Amounts payable | 17/49 | €23,774 | €74,188 | +€50,414 | +212% |
| Amounts payable within one year | 42/48 | €23,724 | €74,171 | +€50,447 | +213% |
| Financial debts | 43 | €55 | €531 | +€477 | +870% |
| Credit institutions | 430/8 | - | €157 | +€157 | |
| Other loans | 439 | €55 | €375 | +€320 | +584% |
| Trade debts | 44 | €1,698 | €2,115 | +€417 | +24.5% |
| Suppliers | 440/4 | €1,698 | €2,115 | +€417 | +24.5% |
| Taxes, remuneration and social security | 45 | €21,971 | €18,735 | -€3,236 | -14.7% |
| Taxes | 450/3 | €21,971 | €18,735 | -€3,236 | -14.7% |
| Other amounts payable | 47/48 | - | €52,791 | +€52,791 | |
| Accrued charges and deferred income | 492/3 | €50 | €17 | -€33 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €2,732 | +€38 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€38,536 | -€38,536 | |
| Other operating charges | 640/8 | €532 | €444 | -€88 | -16.6% |
| Gross operating margin | 9900 | €71,945 | €30,437 | -€41,508 | -57.7% |
| Operating profit (loss) | 9901 | €68,718 | €65,797 | -€2,922 | -4.3% |
| Financial income | 75/76B | €2,861 | €1,419 | -€1,442 | -50.4% |
| Recurring financial income | 75 | €2,861 | €1,419 | -€1,442 | -50.4% |
| Financial charges | 65/66B | €2,944 | €3,570 | +€625 | +21.2% |
| Recurring financial charges | 65 | €2,944 | €3,570 | +€625 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €68,635 | €63,646 | -€4,989 | -7.3% |
| Income taxes | 67/77 | €15,592 | €14,225 | -€1,367 | -8.8% |
| Profit (loss) for the period | 9904 | €53,043 | €49,421 | -€3,622 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,043 | €49,421 | -€3,622 | -6.8% |
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 15 October 2026 via checked.be.