FHU Consult: 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.
FHU Consult
Largest movements
- Cash +€49,556
up €49,556 (+94.6%), from €52,400 to €101,955
mainly Net result for the year (+€49,880) and Depreciation (+€4,511)
- Tangible fixed assets -€3,248
down €3,248 (-37.1%), from €8,767 to €5,519
- Profit (loss) carried forward +€49,880
up €49,880 (+104%), from €47,745 to €97,626
- Tax, wage and social debts -€1,874
down €1,874 (-14.8%), from €12,679 to €10,805
of which Taxes: -€1,874
- Gross operating margin +€3,308
up €3,308 (+5.1%), from €65,241 to €68,549
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 | €62,116 | €109,110 | +€46,994 | +75.7% |
| Fixed assets | 21/28 | €8,767 | €5,519 | -€3,248 | -37.1% |
| Tangible fixed assets | 22/27 | €8,767 | €5,519 | -€3,248 | -37.1% |
| Furniture and vehicles | 24 | €8,767 | €5,519 | -€3,248 | -37.1% |
| Current assets | 29/58 | €53,348 | €103,591 | +€50,242 | +94.2% |
| Amounts receivable within one year | 40/41 | €891 | €618 | -€272 | -30.5% |
| Trade receivables | 40 | €891 | - | -€891 | |
| Other amounts receivable | 41 | - | €618 | +€618 | |
| Cash at bank and in hand | 54/58 | €52,400 | €101,955 | +€49,556 | +94.6% |
| Deferred charges and accrued income | 490/1 | €58 | €1,017 | +€959 | +1,648% |
| Total equity and liabilities | 10/49 | €62,116 | €109,110 | +€46,994 | +75.7% |
| Equity | 10/15 | €47,746 | €97,627 | +€49,880 | +104% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,745 | €97,626 | +€49,880 | +104% |
| Amounts payable | 17/49 | €14,369 | €11,483 | -€2,886 | -20.1% |
| Amounts payable within one year | 42/48 | €14,369 | €11,483 | -€2,886 | -20.1% |
| Trade debts | 44 | €1,026 | €13 | -€1,013 | -98.8% |
| Suppliers | 440/4 | €1,026 | €13 | -€1,013 | -98.8% |
| Taxes, remuneration and social security | 45 | €12,679 | €10,805 | -€1,874 | -14.8% |
| Taxes | 450/3 | €10,679 | €8,805 | -€1,874 | -17.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €665 | €665 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,120 | €4,511 | +€391 | +9.5% |
| Other operating charges | 640/8 | €171 | - | -€171 | |
| Gross operating margin | 9900 | €65,241 | €68,549 | +€3,308 | +5.1% |
| Operating profit (loss) | 9901 | €60,951 | €64,039 | +€3,088 | +5.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €90 | €380 | +€290 | +322% |
| Recurring financial charges | 65 | €90 | €380 | +€290 | +322% |
| Profit (loss) for the period before taxes | 9903 | €60,861 | €63,659 | +€2,798 | +4.6% |
| Income taxes | 67/77 | €13,115 | €13,779 | +€663 | +5.1% |
| Profit (loss) for the period | 9904 | €47,745 | €49,880 | +€2,135 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,745 | €49,880 | +€2,135 | +4.5% |
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.