FG 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.
FG Consulting
Largest movements
- Cash -€12,872
down €12,872 (-8.9%), from €144,605 to €131,732
mainly Tax, wage and social debts (-€24,462) and Stocks and contracts (-€2,500)
- Receivables within one year -€7,998
down €7,998 (-50.0%), from €15,984 to €7,986
- Stocks and contracts +€2,500
new in 2025: €2,500
- Tangible fixed assets -€2,479
down €2,479 (-25.0%), from €9,916 to €7,437
- Tax, wage and social debts -€24,462
down €24,462 (-65.0%), from €37,624 to €13,162
- Reserves +€3,221
up €3,221 (+2.5%), from €128,202 to €131,423
- Gross operating margin -€35,296
down €35,296 (-68.6%), from €51,489 to €16,193
- Taxes -€6,789
down €6,789 (-73.4%), from €9,251 to €2,461
- Other operating charges +€2,363
up €2,363 (+188%), from €1,259 to €3,622
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 | €170,505 | €149,656 | -€20,849 | -12.2% |
| Fixed assets | 21/28 | €9,916 | €7,437 | -€2,479 | -25.0% |
| Tangible fixed assets | 22/27 | €9,916 | €7,437 | -€2,479 | -25.0% |
| Plant, machinery and equipment | 23 | €9,916 | €7,437 | -€2,479 | -25.0% |
| Current assets | 29/58 | €160,589 | €142,218 | -€18,370 | -11.4% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €15,984 | €7,986 | -€7,998 | -50.0% |
| Trade receivables | 40 | €15,984 | €7,986 | -€7,998 | -50.0% |
| Cash at bank and in hand | 54/58 | €144,605 | €131,732 | -€12,872 | -8.9% |
| Total equity and liabilities | 10/49 | €170,505 | €149,656 | -€20,849 | -12.2% |
| Equity | 10/15 | €132,202 | €135,423 | +€3,221 | +2.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €128,202 | €131,423 | +€3,221 | +2.5% |
| Distributable reserves | 133 | €128,202 | €131,423 | +€3,221 | +2.5% |
| Amounts payable | 17/49 | €38,303 | €14,233 | -€24,070 | -62.8% |
| Amounts payable within one year | 42/48 | €38,303 | €14,233 | -€24,070 | -62.8% |
| Trade debts | 44 | €679 | €1,071 | +€392 | +57.8% |
| Suppliers | 440/4 | €679 | €1,071 | +€392 | +57.8% |
| Taxes, remuneration and social security | 45 | €37,624 | €13,162 | -€24,462 | -65.0% |
| Taxes | 450/3 | €37,624 | €13,162 | -€24,462 | -65.0% |
| Remuneration, social security and pensions | 62 | €3,960 | €4,324 | +€364 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,479 | €2,479 | = | 0.0% |
| Other operating charges | 640/8 | €1,259 | €3,622 | +€2,363 | +188% |
| Gross operating margin | 9900 | €51,489 | €16,193 | -€35,296 | -68.6% |
| Operating profit (loss) | 9901 | €43,791 | €5,768 | -€38,022 | -86.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €69 | €86 | +€17 | +24.7% |
| Recurring financial charges | 65 | €69 | €86 | +€17 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €43,723 | €5,682 | -€38,041 | -87.0% |
| Income taxes | 67/77 | €9,251 | €2,461 | -€6,789 | -73.4% |
| Profit (loss) for the period | 9904 | €34,472 | €3,221 | -€31,252 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,472 | €3,221 | -€31,252 | -90.7% |
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 1 November 2026 via checked.be.