Fierens-consultancy: 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.
Fierens-consultancy
Largest movements
- Current investments +€16,000
new in 2025: €16,000
- Cash +€5,499
up €5,499 (+20.3%), from €27,052 to €32,552
mainly Net result for the year (+€28,270) and Depreciation (+€60)
- Receivables within one year +€1,872
up €1,872 (+24.5%), from €7,649 to €9,522
of which Trade receivables: +€2,360
- Deferred charges and accrued income +€1,106
new in 2025: €1,106
- Reserves +€28,270
up €28,270 (+128%), from €22,072 to €50,342
- Trade debts -€3,221
down €3,221 (-87.1%), from €3,696 to €475
- Gross operating margin +€8,403
up €8,403 (+26.7%), from €31,439 to €39,843
- Taxes +€2,242
up €2,242 (+29.6%), from €7,578 to €9,820
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 | €34,702 | €59,760 | +€25,058 | +72.2% |
| Fixed assets | 21/28 | - | €581 | +€581 | |
| Tangible fixed assets | 22/27 | - | €581 | +€581 | |
| Furniture and vehicles | 24 | - | €581 | +€581 | |
| Current assets | 29/58 | €34,702 | €59,179 | +€24,478 | +70.5% |
| Amounts receivable within one year | 40/41 | €7,649 | €9,522 | +€1,872 | +24.5% |
| Trade receivables | 40 | €6,728 | €9,088 | +€2,360 | +35.1% |
| Other amounts receivable | 41 | €922 | €434 | -€488 | -52.9% |
| Current investments | 50/53 | - | €16,000 | +€16,000 | |
| Cash at bank and in hand | 54/58 | €27,052 | €32,552 | +€5,499 | +20.3% |
| Deferred charges and accrued income | 490/1 | - | €1,106 | +€1,106 | |
| Total equity and liabilities | 10/49 | €34,702 | €59,760 | +€25,058 | +72.2% |
| Equity | 10/15 | €26,072 | €54,342 | +€28,270 | +108% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,072 | €50,342 | +€28,270 | +128% |
| Distributable reserves | 133 | €22,072 | €50,342 | +€28,270 | +128% |
| Amounts payable | 17/49 | €8,630 | €5,418 | -€3,212 | -37.2% |
| Amounts payable within one year | 42/48 | €8,630 | €5,418 | -€3,212 | -37.2% |
| Trade debts | 44 | €3,696 | €475 | -€3,221 | -87.1% |
| Suppliers | 440/4 | €3,696 | €475 | -€3,221 | -87.1% |
| Taxes, remuneration and social security | 45 | €4,933 | €4,943 | +€10 | +0.2% |
| Taxes | 450/3 | €4,933 | €4,943 | +€10 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €60 | +€60 | |
| Other operating charges | 640/8 | €452 | €474 | +€22 | +4.9% |
| Gross operating margin | 9900 | €31,439 | €39,843 | +€8,403 | +26.7% |
| Operating profit (loss) | 9901 | €30,987 | €39,308 | +€8,321 | +26.9% |
| Financial charges | 65/66B | €1,337 | €1,219 | -€119 | -8.9% |
| Recurring financial charges | 65 | €1,337 | €1,219 | -€119 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €29,650 | €38,090 | +€8,440 | +28.5% |
| Income taxes | 67/77 | €7,578 | €9,820 | +€2,242 | +29.6% |
| Profit (loss) for the period | 9904 | €22,072 | €28,270 | +€6,198 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,072 | €28,270 | +€6,198 | +28.1% |
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 21 October 2026 via checked.be.