FGA 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.
What changed
FGA Consulting
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€116,022
2024 · €84,051+€31,971
Equity
€309,232
2024 · €193,210+€116,022
Cash
€175,482
2024 · €173,295+€2,187
Balance sheet total
€396,628
2024 · €245,285+€151,343
Largest movements
Assets
- Current investments +€150,000
new in 2025: €150,000
Equity and liabilities
- Reserves +€116,022
up €116,022 (+61.0%), from €190,210 to €306,232
- Tax, wage and social debts +€44,278
up €44,278 (+196%), from €22,604 to €66,882
- Debts after one year -€9,366
down €9,366 (-51.7%), from €18,114 to €8,749
Income statement
- Gross operating margin +€42,153
up €42,153 (+34.8%), from €121,050 to €163,203
- Taxes +€10,917
up €10,917 (+48.3%), from €22,604 to €33,521
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.
Result 2024
€84,051
Gross operating margin
+€42,153
Depreciation
-€401
Other operating charges
-€238
Financial income
-€2
Financial charges
+€1,375
Taxes
-€10,917
Result 2025
€116,022
raises the resultlowers the result
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.
From operations
+€171,877
Investment
-€160,507
Financing
-€9,183
Cash 2024
€173,295
From operations (derived)
+€171,877
Net result for the year
+€116,022
Depreciation
+€12,561
Receivables within one year
-€1,210
Trade debts
+€432
Tax, wage and social debts
+€44,278
Other debts
+€1,183
Accrued charges and deferred income
-€1,390
Investment (derived)
-€160,507
Investment in fixed assets (net)
-€10,507
Current investments
-€150,000
Financing
-€9,183
Debts after one year
-€9,366
Current portion of long-term debt
+€183
Cash 2025
€175,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,285 | €396,628 | +€151,343 | +61.7% |
| Fixed assets | 21/28 | €32,462 | €30,407 | -€2,054 | -6.3% |
| Tangible fixed assets | 22/27 | €32,462 | €30,407 | -€2,054 | -6.3% |
| Furniture and vehicles | 24 | €32,462 | €30,407 | -€2,054 | -6.3% |
| Current assets | 29/58 | €212,823 | €366,220 | +€153,397 | +72.1% |
| Amounts receivable within one year | 40/41 | €39,528 | €40,739 | +€1,210 | +3.1% |
| Trade receivables | 40 | €38,557 | €40,734 | +€2,177 | +5.6% |
| Other amounts receivable | 41 | €971 | €5 | -€967 | -99.5% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €173,295 | €175,482 | +€2,187 | +1.3% |
| Total equity and liabilities | 10/49 | €245,285 | €396,628 | +€151,343 | +61.7% |
| Equity | 10/15 | €193,210 | €309,232 | +€116,022 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €190,210 | €306,232 | +€116,022 | +61.0% |
| Distributable reserves | 133 | €190,210 | €306,232 | +€116,022 | +61.0% |
| Amounts payable | 17/49 | €52,075 | €87,396 | +€35,321 | +67.8% |
| Amounts payable after more than one year | 17 | €18,114 | €8,749 | -€9,366 | -51.7% |
| Financial debts | 170/4 | €18,114 | €8,749 | -€9,366 | -51.7% |
| Amounts payable within one year | 42/48 | €31,884 | €77,960 | +€46,076 | +145% |
| Current portion of amounts payable after more than one year | 42 | €9,183 | €9,366 | +€183 | +2.0% |
| Trade debts | 44 | €97 | €529 | +€432 | +446% |
| Suppliers | 440/4 | €97 | €529 | +€432 | +446% |
| Taxes, remuneration and social security | 45 | €22,604 | €66,882 | +€44,278 | +196% |
| Taxes | 450/3 | €22,604 | €66,882 | +€44,278 | +196% |
| Other amounts payable | 47/48 | €0 | €1,183 | +€1,183 | |
| Accrued charges and deferred income | 492/3 | €2,077 | €687 | -€1,390 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,160 | €12,561 | +€401 | +3.3% |
| Other operating charges | 640/8 | €290 | €528 | +€238 | +82.0% |
| Gross operating margin | 9900 | €121,050 | €163,203 | +€42,153 | +34.8% |
| Operating profit (loss) | 9901 | €108,599 | €150,114 | +€41,514 | +38.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,947 | €571 | -€1,375 | -70.6% |
| Recurring financial charges | 65 | €1,947 | €571 | -€1,375 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €106,655 | €149,542 | +€42,888 | +40.2% |
| Income taxes | 67/77 | €22,604 | €33,521 | +€10,917 | +48.3% |
| Profit (loss) for the period | 9904 | €84,051 | €116,022 | +€31,971 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,051 | €116,022 | +€31,971 | +38.0% |
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.