FH IT 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.
FH IT CONSULTING
Largest movements
- Cash -€28,968
down €28,968 (-24.1%), from €120,326 to €91,358
mainly Other debts (-€23,398) and Net result for the year (-€8,267)
- Receivables within one year -€6,473
down €6,473 (-33.8%), from €19,178 to €12,705
of which Other amounts receivable: -€6,110
- Tangible fixed assets -€1,545
down €1,545 (-46.9%), from €3,294 to €1,749
- Other debts -€23,398
down €23,398 (-60.6%), from €38,599 to €15,201
- Profit (loss) carried forward -€8,267
new in 2025: -€8,267
- Accrued charges and deferred income -€6,135
down €6,135 (-88.0%), from €6,968 to €833
- Tax, wage and social debts +€1,496
up €1,496 (+55.0%), from €2,718 to €4,214
- Gross operating margin -€16,929
down €16,929, from €11,163 to -€5,766
- Financial charges -€3,892
down €3,892 (-93.5%), from €4,162 to €270
- Taxes -€1,749
down €1,749 (-92.5%), from €1,890 to €141
- Depreciation +€233
up €233 (+17.7%), from €1,312 to €1,545
- Other operating charges -€174
down €174 (-24.2%), from €720 to €546
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 | €147,102 | €109,007 | -€38,095 | -25.9% |
| Fixed assets | 21/28 | €3,294 | €1,749 | -€1,545 | -46.9% |
| Tangible fixed assets | 22/27 | €3,294 | €1,749 | -€1,545 | -46.9% |
| Furniture and vehicles | 24 | €3,294 | €1,749 | -€1,545 | -46.9% |
| Current assets | 29/58 | €143,808 | €107,258 | -€36,550 | -25.4% |
| Amounts receivable within one year | 40/41 | €19,178 | €12,705 | -€6,473 | -33.8% |
| Trade receivables | 40 | €13,068 | €12,705 | -€363 | -2.8% |
| Other amounts receivable | 41 | €6,110 | - | -€6,110 | |
| Cash at bank and in hand | 54/58 | €120,326 | €91,358 | -€28,968 | -24.1% |
| Deferred charges and accrued income | 490/1 | €4,304 | €3,196 | -€1,108 | -25.8% |
| Total equity and liabilities | 10/49 | €147,102 | €109,007 | -€38,095 | -25.9% |
| Equity | 10/15 | €95,730 | €86,630 | -€9,100 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,130 | €76,297 | -€833 | -1.1% |
| Distributable reserves | 133 | €77,130 | €76,297 | -€833 | -1.1% |
| Profit (loss) carried forward | 14 | - | -€8,267 | -€8,267 | |
| Amounts payable | 17/49 | €51,372 | €22,378 | -€28,994 | -56.4% |
| Amounts payable within one year | 42/48 | €44,404 | €21,545 | -€22,860 | -51.5% |
| Trade debts | 44 | €3,087 | €2,129 | -€957 | -31.0% |
| Suppliers | 440/4 | €3,087 | €2,129 | -€957 | -31.0% |
| Taxes, remuneration and social security | 45 | €2,718 | €4,214 | +€1,496 | +55.0% |
| Taxes | 450/3 | €2,718 | €4,214 | +€1,496 | +55.0% |
| Other amounts payable | 47/48 | €38,599 | €15,201 | -€23,398 | -60.6% |
| Accrued charges and deferred income | 492/3 | €6,968 | €833 | -€6,135 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,312 | €1,545 | +€233 | +17.7% |
| Other operating charges | 640/8 | €720 | €546 | -€174 | -24.2% |
| Gross operating margin | 9900 | €11,163 | -€5,766 | -€16,929 | |
| Operating profit (loss) | 9901 | €9,131 | -€7,856 | -€16,987 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.2% |
| Financial charges | 65/66B | €4,162 | €270 | -€3,892 | -93.5% |
| Recurring financial charges | 65 | €4,162 | €270 | -€3,892 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €4,974 | -€8,126 | -€13,100 | |
| Income taxes | 67/77 | €1,890 | €141 | -€1,749 | -92.5% |
| Profit (loss) for the period | 9904 | €3,084 | -€8,267 | -€11,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,084 | -€8,267 | -€11,351 |
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 22 October 2026 via checked.be.