FG CONSULT: 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.
FG CONSULT
Largest movements
- Cash +€26,672
up €26,672 (+56.3%), from €47,375 to €74,047
mainly Net result for the year (+€25,970) and Other debts (+€25,970)
- Tangible fixed assets -€4,918
down €4,918 (-49.7%), from €9,903 to €4,985
- Receivables after one year +€1,441
up €1,441 (+60.1%), from €2,398 to €3,839
- Receivables within one year -€1,370
down €1,370 (-52.0%), from €2,635 to €1,265
- Other debts +€25,970
new in 2025: €25,970
- Debts after one year -€3,210
down €3,210 (-92.1%), from €3,485 to €275
- Trade debts -€910
down €910 (-49.2%), from €1,850 to €940
- Gross operating margin +€12,126
up €12,126 (+39.6%), from €30,647 to €42,773
- Taxes +€1,370
up €1,370 (+14.6%), from €9,366 to €10,735
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 | €68,819 | €90,822 | +€22,003 | +32.0% |
| Fixed assets | 21/28 | €9,903 | €4,985 | -€4,918 | -49.7% |
| Tangible fixed assets | 22/27 | €9,903 | €4,985 | -€4,918 | -49.7% |
| Furniture and vehicles | 24 | €9,903 | €4,985 | -€4,918 | -49.7% |
| Current assets | 29/58 | €58,916 | €85,837 | +€26,921 | +45.7% |
| Amounts receivable after more than one year | 29 | €2,398 | €3,839 | +€1,441 | +60.1% |
| Other amounts receivable | 291 | €2,398 | €3,839 | +€1,441 | +60.1% |
| Amounts receivable within one year | 40/41 | €2,635 | €1,265 | -€1,370 | -52.0% |
| Other amounts receivable | 41 | €2,635 | €1,265 | -€1,370 | -52.0% |
| Cash at bank and in hand | 54/58 | €47,375 | €74,047 | +€26,672 | +56.3% |
| Deferred charges and accrued income | 490/1 | €6,508 | €6,686 | +€177 | +2.7% |
| Total equity and liabilities | 10/49 | €68,819 | €90,822 | +€22,003 | +32.0% |
| Equity | 10/15 | €60,428 | €60,428 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,428 | €55,428 | = | 0.0% |
| Distributable reserves | 133 | €55,428 | €55,428 | = | 0.0% |
| Amounts payable | 17/49 | €8,392 | €30,395 | +€22,003 | +262.2% |
| Amounts payable after more than one year | 17 | €3,485 | €275 | -€3,210 | -92.1% |
| Financial debts | 170/4 | €3,485 | €275 | -€3,210 | -92.1% |
| Amounts payable within one year | 42/48 | €4,907 | €30,120 | +€25,213 | +513.8% |
| Current portion of amounts payable after more than one year | 42 | €3,057 | €3,210 | +€153 | +5.0% |
| Trade debts | 44 | €1,850 | €940 | -€910 | -49.2% |
| Suppliers | 440/4 | €1,850 | €940 | -€910 | -49.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €25,970 | +€25,970 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,918 | €4,918 | = | 0.0% |
| Other operating charges | 640/8 | €1,332 | €971 | -€361 | -27.1% |
| Gross operating margin | 9900 | €30,647 | €42,773 | +€12,126 | +39.6% |
| Operating profit (loss) | 9901 | €24,397 | €36,884 | +€12,487 | +51.2% |
| Financial income | 75/76B | €93 | €169 | +€76 | +81.9% |
| Recurring financial income | 75 | €93 | €169 | +€76 | +81.9% |
| Financial charges | 65/66B | €513 | €348 | -€165 | -32.2% |
| Recurring financial charges | 65 | €513 | €348 | -€165 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €23,977 | €36,705 | +€12,728 | +53.1% |
| Income taxes | 67/77 | €9,366 | €10,735 | +€1,370 | +14.6% |
| Profit (loss) for the period | 9904 | €14,611 | €25,970 | +€11,358 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,611 | €25,970 | +€11,358 | +77.7% |
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 7 October 2026 via checked.be.