FGO CONSULT- MANAGEMENT: 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.
FGO CONSULT- MANAGEMENT
Largest movements
- Cash -€26,879
down €26,879 (-61.1%), from €43,993 to €17,114
mainly Net result for the year (-€17,612) and Receivables within one year (-€10,625)
- Receivables within one year +€10,625
up €10,625 (+96.2%), from €11,039 to €21,664
- Tangible fixed assets -€1,533
down €1,533 (-69.0%), from €2,223 to €690
- Profit (loss) carried forward -€17,612
down €17,612 (-53.0%), from €33,233 to €15,621
- Gross operating margin +€15,571
up €15,571 (+48.4%), from -€32,154 to -€16,583
- Purchases and services -€15,571
down €15,571 (-45.8%), from €33,972 to €18,401
- Taxes +€2,487
no longer reported in 2025 (was -€2,487)
- Depreciation -€1,499
down €1,499 (-49.4%), from €3,032 to €1,533
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 | €58,935 | €41,148 | -€17,787 | -30.2% |
| Fixed assets | 21/28 | €3,903 | €2,370 | -€1,533 | -39.3% |
| Tangible fixed assets | 22/27 | €2,223 | €690 | -€1,533 | -69.0% |
| Furniture and vehicles | 24 | €2,223 | €690 | -€1,533 | -69.0% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €55,032 | €38,778 | -€16,254 | -29.5% |
| Amounts receivable within one year | 40/41 | €11,039 | €21,664 | +€10,625 | +96.2% |
| Trade receivables | 40 | €11,039 | €21,664 | +€10,625 | +96.2% |
| Cash at bank and in hand | 54/58 | €43,993 | €17,114 | -€26,879 | -61.1% |
| Total equity and liabilities | 10/49 | €58,935 | €41,148 | -€17,787 | -30.2% |
| Equity | 10/15 | €58,573 | €40,961 | -€17,612 | -30.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €6,340 | €6,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,105 | €6,105 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Other | 1319 | €4,205 | €4,205 | = | 0.0% |
| Distributable reserves | 133 | €235 | €235 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,233 | €15,621 | -€17,612 | -53.0% |
| Amounts payable | 17/49 | €362 | €187 | -€175 | -48.3% |
| Amounts payable within one year | 42/48 | €362 | €187 | -€175 | -48.3% |
| Trade debts | 44 | €362 | €187 | -€175 | -48.3% |
| Suppliers | 440/4 | €362 | €187 | -€175 | -48.3% |
| Turnover | 70 | €1,818 | €1,818 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,972 | €18,401 | -€15,571 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,032 | €1,533 | -€1,499 | -49.4% |
| Other operating charges | 640/8 | €534 | €429 | -€105 | -19.7% |
| Gross operating margin | 9900 | -€32,154 | -€16,583 | +€15,571 | +48.4% |
| Operating profit (loss) | 9901 | -€35,720 | -€18,545 | +€17,175 | +48.1% |
| Financial income | 75/76B | €757 | €1,038 | +€281 | +37.1% |
| Recurring financial income | 75 | €757 | €1,038 | +€281 | +37.1% |
| Financial charges | 65/66B | €166 | €105 | -€61 | -36.7% |
| Recurring financial charges | 65 | €103 | €105 | +€2 | +1.9% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | -€35,129 | -€17,612 | +€17,517 | +49.9% |
| Income taxes | 67/77 | -€2,487 | - | +€2,487 | |
| Profit (loss) for the period | 9904 | -€32,642 | -€17,612 | +€15,030 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,642 | -€17,612 | +€15,030 | +46.0% |
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 14 October 2026 via checked.be.