FICONSULT: 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.
FICONSULT
Largest movements
- Cash -€3,002
down €3,002 (-40.5%), from €7,418 to €4,416
mainly Net result for the year (-€2,682) and Receivables within one year (-€320)
- Profit (loss) carried forward -€2,682
down €2,682 (-62.4%), from €4,297 to €1,615
- Gross operating margin -€1,378
down €1,378 (-81.1%), from -€1,700 to -€3,078
- Financial income -€210
down €210 (-11.4%), from €1,838 to €1,628
- Other operating charges +€32
up €32 (+2.9%), from €1,090 to €1,122
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 | €81,297 | €78,615 | -€2,682 | -3.3% |
| Fixed assets | 21/28 | €13,157 | €13,157 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,841 | €12,841 | = | 0.0% |
| Land and buildings | 22 | €12,841 | €12,841 | = | 0.0% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €68,140 | €65,458 | -€2,682 | -3.9% |
| Amounts receivable within one year | 40/41 | €722 | €1,042 | +€320 | +44.3% |
| Other amounts receivable | 41 | €722 | €1,042 | +€320 | +44.3% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,418 | €4,416 | -€3,002 | -40.5% |
| Total equity and liabilities | 10/49 | €81,297 | €78,615 | -€2,682 | -3.3% |
| Equity | 10/15 | €81,297 | €78,615 | -€2,682 | -3.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,297 | €1,615 | -€2,682 | -62.4% |
| Other operating charges | 640/8 | €1,090 | €1,122 | +€32 | +2.9% |
| Gross operating margin | 9900 | -€1,700 | -€3,078 | -€1,378 | -81.1% |
| Operating profit (loss) | 9901 | -€2,790 | -€4,200 | -€1,410 | -50.5% |
| Financial income | 75/76B | €1,838 | €1,628 | -€210 | -11.4% |
| Recurring financial income | 75 | €1,838 | €1,628 | -€210 | -11.4% |
| Financial charges | 65/66B | €110 | €110 | = | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,062 | -€2,682 | -€1,620 | -153% |
| Profit (loss) for the period | 9904 | -€1,062 | -€2,682 | -€1,620 | -153% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,062 | -€2,682 | -€1,620 | -153% |
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 16 October 2026 via checked.be.