FHB 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.
FHB Consulting
Largest movements
- Cash +€17,177
up €17,177 (+74.1%), from €23,185 to €40,362
mainly Other debts (+€38,080) and Depreciation (+€10,981)
- Tangible fixed assets -€10,981
down €10,981 (-11.0%), from €99,747 to €88,766
- Receivables within one year -€7,004
down €7,004 (-30.7%), from €22,808 to €15,804
of which Trade receivables: -€9,607
- Profit (loss) carried forward -€39,917
new in 2025: -€39,917
- Other debts +€38,080
up €38,080 (+43.9%), from €86,777 to €124,856
- Tax, wage and social debts +€2,085
up €2,085 (+28.9%), from €7,212 to €9,297
of which Taxes: +€1,905
- Financial charges +€63,167
up €63,167 (+41,994%), from €150 to €63,318
- Gross operating margin -€25,974
down €25,974 (-42.3%), from €61,410 to €35,437
- Taxes -€10,203
down €10,203 (-98.5%), from €10,360 to €157
- Depreciation +€2,594
up €2,594 (+30.9%), from €8,387 to €10,981
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 | €148,434 | €147,579 | -€855 | -0.6% |
| Fixed assets | 21/28 | €99,786 | €88,805 | -€10,981 | -11.0% |
| Tangible fixed assets | 22/27 | €99,747 | €88,766 | -€10,981 | -11.0% |
| Land and buildings | 22 | €58,710 | €56,856 | -€1,854 | -3.2% |
| Plant, machinery and equipment | 23 | €22,986 | €17,556 | -€5,430 | -23.6% |
| Furniture and vehicles | 24 | €18,051 | €14,354 | -€3,697 | -20.5% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €48,648 | €58,774 | +€10,126 | +20.8% |
| Amounts receivable within one year | 40/41 | €22,808 | €15,804 | -€7,004 | -30.7% |
| Trade receivables | 40 | €21,931 | €12,324 | -€9,607 | -43.8% |
| Other amounts receivable | 41 | €877 | €3,480 | +€2,603 | +297% |
| Cash at bank and in hand | 54/58 | €23,185 | €40,362 | +€17,177 | +74.1% |
| Deferred charges and accrued income | 490/1 | €2,655 | €2,609 | -€46 | -1.7% |
| Total equity and liabilities | 10/49 | €148,434 | €147,579 | -€855 | -0.6% |
| Equity | 10/15 | €52,883 | €12,966 | -€39,917 | -75.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €27,883 | €27,883 | = | 0.0% |
| Distributable reserves | 133 | €27,883 | €27,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€39,917 | -€39,917 | |
| Amounts payable | 17/49 | €95,551 | €134,613 | +€39,062 | +40.9% |
| Amounts payable within one year | 42/48 | €95,551 | €134,613 | +€39,062 | +40.9% |
| Trade debts | 44 | €1,562 | €460 | -€1,103 | -70.6% |
| Suppliers | 440/4 | €1,562 | €460 | -€1,103 | -70.6% |
| Taxes, remuneration and social security | 45 | €7,212 | €9,297 | +€2,085 | +28.9% |
| Taxes | 450/3 | €4,027 | €5,932 | +€1,905 | +47.3% |
| Remuneration and social security | 454/9 | €3,185 | €3,365 | +€179 | +5.6% |
| Other amounts payable | 47/48 | €86,777 | €124,856 | +€38,080 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €10,981 | +€2,594 | +30.9% |
| Other operating charges | 640/8 | €1,316 | €898 | -€418 | -31.7% |
| Gross operating margin | 9900 | €61,410 | €35,437 | -€25,974 | -42.3% |
| Operating profit (loss) | 9901 | €51,707 | €23,558 | -€28,149 | -54.4% |
| Financial charges | 65/66B | €150 | €63,318 | +€63,167 | +41,994% |
| Recurring financial charges | 65 | €150 | €63,318 | +€63,167 | +41,994% |
| Profit (loss) for the period before taxes | 9903 | €51,557 | -€39,760 | -€91,317 | |
| Income taxes | 67/77 | €10,360 | €157 | -€10,203 | -98.5% |
| Profit (loss) for the period | 9904 | €41,197 | -€39,917 | -€81,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,197 | -€39,917 | -€81,113 |
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.