FFS Consult: 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.
FFS Consult
Largest movements
- Receivables within one year -€8,164
down €8,164 (-23.8%), from €34,350 to €26,186
of which Trade receivables: -€8,890
- Tangible fixed assets +€4,277
up €4,277 (+28.4%), from €15,081 to €19,358
of which Land and buildings: +€2,638
- Cash -€1,532
down €1,532 (-5.7%), from €26,883 to €25,351
mainly Investment in fixed assets (net) (-€6,673) and Tax, wage and social debts (-€3,914)
- Deferred charges and accrued income +€1,194
up €1,194 (+128%), from €934 to €2,128
- Tax, wage and social debts -€3,914
down €3,914 (-26.9%), from €14,548 to €10,634
of which Taxes: -€4,003
- Debts after one year +€2,655
up €2,655, from €0 to €2,655
- Accrued charges and deferred income -€1,589
down €1,589 (-100%), from €1,589 to €0
- Current portion of long-term debt -€1,589
down €1,589 (-100%), from €1,589 to €0
- Reserves +€931
up €931 (+1.7%), from €53,243 to €54,174
- Gross operating margin -€7,488
down €7,488 (-42.0%), from €17,810 to €10,323
- Taxes -€2,304
down €2,304 (-59.9%), from €3,845 to €1,541
- Financial charges +€1,564
up €1,564 (+965%), from €162 to €1,727
- Depreciation +€630
up €630 (+35.6%), from €1,767 to €2,397
- Other operating charges -€337
down €337 (-42.7%), from €790 to €453
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 | €77,248 | €73,022 | -€4,225 | -5.5% |
| Fixed assets | 21/28 | €15,081 | €19,358 | +€4,277 | +28.4% |
| Tangible fixed assets | 22/27 | €15,081 | €19,358 | +€4,277 | +28.4% |
| Land and buildings | 22 | - | €2,638 | +€2,638 | |
| Plant, machinery and equipment | 23 | €11,008 | €11,381 | +€373 | +3.4% |
| Furniture and vehicles | 24 | €4,073 | €5,339 | +€1,266 | +31.1% |
| Current assets | 29/58 | €62,167 | €53,664 | -€8,502 | -13.7% |
| Amounts receivable within one year | 40/41 | €34,350 | €26,186 | -€8,164 | -23.8% |
| Trade receivables | 40 | €28,890 | €20,000 | -€8,890 | -30.8% |
| Other amounts receivable | 41 | €5,460 | €6,186 | +€726 | +13.3% |
| Cash at bank and in hand | 54/58 | €26,883 | €25,351 | -€1,532 | -5.7% |
| Deferred charges and accrued income | 490/1 | €934 | €2,128 | +€1,194 | +128% |
| Total equity and liabilities | 10/49 | €77,248 | €73,022 | -€4,225 | -5.5% |
| Equity | 10/15 | €54,243 | €55,174 | +€931 | +1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,243 | €54,174 | +€931 | +1.7% |
| Distributable reserves | 133 | €53,243 | €54,174 | +€931 | +1.7% |
| Amounts payable | 17/49 | €23,005 | €17,848 | -€5,157 | -22.4% |
| Amounts payable after more than one year | 17 | €0 | €2,655 | +€2,655 | |
| Financial debts | 170/4 | €0 | €2,655 | +€2,655 | |
| Amounts payable within one year | 42/48 | €21,416 | €15,193 | -€6,222 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €1,589 | €0 | -€1,589 | -100% |
| Trade debts | 44 | €5,247 | €4,559 | -€688 | -13.1% |
| Suppliers | 440/4 | €5,247 | €4,559 | -€688 | -13.1% |
| Taxes, remuneration and social security | 45 | €14,548 | €10,634 | -€3,914 | -26.9% |
| Taxes | 450/3 | €11,989 | €7,986 | -€4,003 | -33.4% |
| Remuneration and social security | 454/9 | €2,560 | €2,649 | +€89 | +3.5% |
| Other amounts payable | 47/48 | €32 | €0 | -€32 | -100% |
| Accrued charges and deferred income | 492/3 | €1,589 | €0 | -€1,589 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €2,397 | +€630 | +35.6% |
| Other operating charges | 640/8 | €790 | €453 | -€337 | -42.7% |
| Non-recurring operating charges | 66A | - | €3,380 | +€3,380 | |
| Gross operating margin | 9900 | €17,810 | €10,323 | -€7,488 | -42.0% |
| Operating profit (loss) | 9901 | €15,253 | €4,093 | -€11,160 | -73.2% |
| Financial income | 75/76B | €206 | €105 | -€101 | -48.9% |
| Recurring financial income | 75 | €206 | €105 | -€101 | -48.9% |
| Financial charges | 65/66B | €162 | €1,727 | +€1,564 | +965% |
| Recurring financial charges | 65 | €162 | €1,727 | +€1,564 | +965% |
| Profit (loss) for the period before taxes | 9903 | €15,298 | €2,472 | -€12,825 | -83.8% |
| Income taxes | 67/77 | €3,845 | €1,541 | -€2,304 | -59.9% |
| Profit (loss) for the period | 9904 | €11,453 | €931 | -€10,521 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,453 | €931 | -€10,521 | -91.9% |
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.