FGH 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.
FGH Consulting
Largest movements
- Receivables within one year +€83,705
new in 2025: €83,705
of which Trade receivables: +€45,905
- Cash +€14,128
new in 2025: €14,128
mainly Net result for the year (+€82,905) and Trade debts (+€13,620)
- Deferred charges and accrued income +€7,558
new in 2025: €7,558
- Profit (loss) carried forward +€82,905
up €82,905, from -€3,184 to €79,721
- Trade debts +€13,620
new in 2025: €13,620
- Tax, wage and social debts +€8,771
new in 2025: €8,771
- Gross operating margin +€104,283
up €104,283, from -€877 to €103,406
- Taxes +€20,806
new in 2025: €20,806
- Depreciation -€1,484
no longer reported in 2025 (was €1,484)
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 | €0 | €105,391 | +€105,391 | |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | - | €105,391 | +€105,391 | |
| Amounts receivable within one year | 40/41 | - | €83,705 | +€83,705 | |
| Trade receivables | 40 | - | €45,905 | +€45,905 | |
| Other amounts receivable | 41 | - | €37,800 | +€37,800 | |
| Cash at bank and in hand | 54/58 | - | €14,128 | +€14,128 | |
| Deferred charges and accrued income | 490/1 | - | €7,558 | +€7,558 | |
| Total equity and liabilities | 10/49 | €0 | €105,391 | +€105,391 | |
| Equity | 10/15 | -€1,684 | €81,221 | +€82,905 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,184 | €79,721 | +€82,905 | |
| Amounts payable | 17/49 | €1,684 | €24,170 | +€22,486 | +1335.2% |
| Amounts payable within one year | 42/48 | €1,684 | €24,170 | +€22,486 | +1335.2% |
| Trade debts | 44 | - | €13,620 | +€13,620 | |
| Suppliers | 440/4 | - | €13,620 | +€13,620 | |
| Taxes, remuneration and social security | 45 | - | €8,771 | +€8,771 | |
| Taxes | 450/3 | - | €8,771 | +€8,771 | |
| Other amounts payable | 47/48 | €1,684 | €1,780 | +€96 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | - | -€1,484 | |
| Other operating charges | 640/8 | €807 | €566 | -€241 | -29.8% |
| Gross operating margin | 9900 | -€877 | €103,406 | +€104,283 | |
| Operating profit (loss) | 9901 | -€3,168 | €102,840 | +€106,007 | |
| Financial income | 75/76B | - | €906 | +€906 | |
| Recurring financial income | 75 | - | €906 | +€906 | |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | -€3,168 | €103,711 | +€106,878 | |
| Income taxes | 67/77 | - | €20,806 | +€20,806 | |
| Profit (loss) for the period | 9904 | -€3,168 | €82,905 | +€86,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,168 | €82,905 | +€86,072 |
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 11 October 2026 via checked.be.