FG 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.
FG CONSULT
Largest movements
- Cash +€27,127
up €27,127 (+137%), from €19,852 to €46,979
mainly Receivables within one year (+€17,499) and Current investments (+€11,866)
- Receivables within one year -€17,499
down €17,499 (-31.1%), from €56,268 to €38,769
of which Other amounts receivable: -€17,500
- Tangible fixed assets +€16,204
up €16,204 (+5,048%), from €321 to €16,525
- Current investments -€11,866
no longer reported in 2025 (was €11,866)
- Deferred charges and accrued income -€3,442
down €3,442 (-32.3%), from €10,643 to €7,201
- Current portion of long-term debt +€11,353
new in 2025: €11,353
- Tax, wage and social debts -€2,143
down €2,143 (-24.7%), from €8,666 to €6,523
of which Remuneration and social security: -€1,874
- Profit (loss) carried forward +€1,851
up €1,851 (+2.4%), from €78,597 to €80,448
- Turnover +€87,000
new in 2025: €87,000
- Purchases and services +€27,327
new in 2025: €27,327
- Depreciation +€6,648
up €6,648 (+424%), from €1,569 to €8,217
- Taxes -€5,414
down €5,414 (-75.4%), from €7,183 to €1,769
- Financial income +€4,228
new in 2025: €4,228
of which Non-recurring financial income: +€4,132
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 | €100,176 | €110,700 | +€10,524 | +10.5% |
| Fixed assets | 21/28 | €1,547 | €17,751 | +€16,204 | +1,047% |
| Tangible fixed assets | 22/27 | €321 | €16,525 | +€16,204 | +5,048% |
| Furniture and vehicles | 24 | €321 | €16,525 | +€16,204 | +5,048% |
| Financial fixed assets | 28 | €1,226 | €1,226 | = | 0.0% |
| Current assets | 29/58 | €98,629 | €92,949 | -€5,680 | -5.8% |
| Amounts receivable within one year | 40/41 | €56,268 | €38,769 | -€17,499 | -31.1% |
| Trade receivables | 40 | €12,402 | €12,403 | +€1 | 0.0% |
| Other amounts receivable | 41 | €43,866 | €26,366 | -€17,500 | -39.9% |
| Current investments | 50/53 | €11,866 | - | -€11,866 | |
| Cash at bank and in hand | 54/58 | €19,852 | €46,979 | +€27,127 | +137% |
| Deferred charges and accrued income | 490/1 | €10,643 | €7,201 | -€3,442 | -32.3% |
| Total equity and liabilities | 10/49 | €100,176 | €110,700 | +€10,524 | +10.5% |
| Equity | 10/15 | €87,383 | €89,234 | +€1,851 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,586 | €2,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,586 | €2,586 | = | 0.0% |
| Legal reserve | 130 | €2,586 | €2,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,597 | €80,448 | +€1,851 | +2.4% |
| Amounts payable | 17/49 | €12,793 | €21,466 | +€8,673 | +67.8% |
| Amounts payable within one year | 42/48 | €12,267 | €21,466 | +€9,199 | +75.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,353 | +€11,353 | |
| Trade debts | 44 | €3,601 | €3,590 | -€11 | -0.3% |
| Suppliers | 440/4 | €3,601 | €3,590 | -€11 | -0.3% |
| Taxes, remuneration and social security | 45 | €8,666 | €6,523 | -€2,143 | -24.7% |
| Taxes | 450/3 | €269 | - | -€269 | |
| Remuneration and social security | 454/9 | €8,397 | €6,523 | -€1,874 | -22.3% |
| Accrued charges and deferred income | 492/3 | €526 | - | -€526 | |
| Turnover | 70 | - | €87,000 | +€87,000 | |
| Non-recurring operating income | 76A | - | €3,827 | +€3,827 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,327 | +€27,327 | |
| Remuneration, social security and pensions | 62 | €48,575 | €49,617 | +€1,042 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €8,217 | +€6,648 | +424% |
| Other operating charges | 640/8 | €1,235 | €5,394 | +€4,159 | +337% |
| Gross operating margin | 9900 | €61,777 | €63,501 | +€1,724 | +2.8% |
| Operating profit (loss) | 9901 | €10,398 | €273 | -€10,125 | -97.4% |
| Financial income | 75/76B | - | €4,228 | +€4,228 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Non-recurring financial income | 76B | - | €4,132 | +€4,132 | |
| Financial charges | 65/66B | €460 | €880 | +€420 | +91.3% |
| Recurring financial charges | 65 | €460 | €714 | +€254 | +55.2% |
| Non-recurring financial charges | 66B | - | €166 | +€166 | |
| Profit (loss) for the period before taxes | 9903 | €9,938 | €3,621 | -€6,317 | -63.6% |
| Income taxes | 67/77 | €7,183 | €1,769 | -€5,414 | -75.4% |
| Profit (loss) for the period | 9904 | €2,755 | €1,852 | -€903 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,755 | €1,852 | -€903 | -32.8% |
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 25 October 2026 via checked.be.