Figu 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.
Figu Consult
Largest movements
- Financial fixed assets +€250,100
new in 2025: €250,100
- Tangible fixed assets +€47,124
up €47,124 (+196%), from €24,104 to €71,228
of which Land and buildings: +€53,682
- Receivables within one year -€21,121
down €21,121 (-51.9%), from €40,685 to €19,564
of which Other amounts receivable: -€20,666
- Cash -€15,320
down €15,320 (-59.7%), from €25,659 to €10,339
mainly Investment in fixed assets (net) (-€310,648) and Tax, wage and social debts (-€9,692)
- Receivables after one year -€11,000
down €11,000 (-84.6%), from €13,000 to €2,000
- Debts after one year +€153,089
up €153,089 (+1,687%), from €9,075 to €162,164
- Current portion of long-term debt +€38,122
up €38,122 (+551%), from €6,922 to €45,044
- Reserves +€34,451
up €34,451 (+61.3%), from €56,204 to €90,655
- Other debts +€27,259
new in 2025: €27,259
- Tax, wage and social debts -€9,692
down €9,692 (-31.4%), from €30,905 to €21,212
- Gross operating margin +€16,572
up €16,572 (+30.8%), from €53,799 to €70,371
- Financial charges +€8,243
up €8,243 (+182%), from €4,517 to €12,760
- Depreciation +€5,680
up €5,680 (+73.3%), from €7,744 to €13,424
- Taxes -€800
down €800 (-7.6%), from €10,517 to €9,717
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 | €111,756 | €357,629 | +€245,873 | +220% |
| Fixed assets | 21/28 | €24,104 | €321,328 | +€297,224 | +1,233% |
| Tangible fixed assets | 22/27 | €24,104 | €71,228 | +€47,124 | +196% |
| Land and buildings | 22 | €2,006 | €55,687 | +€53,682 | +2,677% |
| Furniture and vehicles | 24 | €22,098 | €15,541 | -€6,558 | -29.7% |
| Financial fixed assets | 28 | - | €250,100 | +€250,100 | |
| Current assets | 29/58 | €87,652 | €36,301 | -€51,351 | -58.6% |
| Amounts receivable after more than one year | 29 | €13,000 | €2,000 | -€11,000 | -84.6% |
| Other amounts receivable | 291 | €13,000 | €2,000 | -€11,000 | -84.6% |
| Amounts receivable within one year | 40/41 | €40,685 | €19,564 | -€21,121 | -51.9% |
| Trade receivables | 40 | €20,019 | €19,564 | -€455 | -2.3% |
| Other amounts receivable | 41 | €20,666 | - | -€20,666 | |
| Current investments | 50/53 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €25,659 | €10,339 | -€15,320 | -59.7% |
| Deferred charges and accrued income | 490/1 | €5,308 | €4,398 | -€910 | -17.1% |
| Total equity and liabilities | 10/49 | €111,756 | €357,629 | +€245,873 | +220% |
| Equity | 10/15 | €61,204 | €95,655 | +€34,451 | +56.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,204 | €90,655 | +€34,451 | +61.3% |
| Distributable reserves | 133 | €56,204 | €90,655 | +€34,451 | +61.3% |
| Amounts payable | 17/49 | €50,552 | €261,975 | +€211,423 | +418% |
| Amounts payable after more than one year | 17 | €9,075 | €162,164 | +€153,089 | +1,687% |
| Financial debts | 170/4 | €9,075 | €162,164 | +€153,089 | +1,687% |
| Amounts payable within one year | 42/48 | €38,830 | €97,919 | +€59,089 | +152% |
| Current portion of amounts payable after more than one year | 42 | €6,922 | €45,044 | +€38,122 | +551% |
| Trade debts | 44 | €1,003 | €4,404 | +€3,401 | +339% |
| Suppliers | 440/4 | €1,003 | €4,404 | +€3,401 | +339% |
| Taxes, remuneration and social security | 45 | €30,905 | €21,212 | -€9,692 | -31.4% |
| Taxes | 450/3 | €30,905 | €21,212 | -€9,692 | -31.4% |
| Other amounts payable | 47/48 | - | €27,259 | +€27,259 | |
| Accrued charges and deferred income | 492/3 | €2,647 | €1,891 | -€756 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,744 | €13,424 | +€5,680 | +73.3% |
| Other operating charges | 640/8 | €425 | €724 | +€300 | +70.5% |
| Non-recurring operating charges | 66A | - | €65 | +€65 | |
| Gross operating margin | 9900 | €53,799 | €70,371 | +€16,572 | +30.8% |
| Operating profit (loss) | 9901 | €45,630 | €56,158 | +€10,527 | +23.1% |
| Financial income | 75/76B | €1,167 | €771 | -€397 | -34.0% |
| Recurring financial income | 75 | €1,167 | €771 | -€397 | -34.0% |
| Financial charges | 65/66B | €4,517 | €12,760 | +€8,243 | +182% |
| Recurring financial charges | 65 | €4,517 | €12,760 | +€8,243 | +182% |
| Profit (loss) for the period before taxes | 9903 | €42,281 | €44,168 | +€1,887 | +4.5% |
| Income taxes | 67/77 | €10,517 | €9,717 | -€800 | -7.6% |
| Profit (loss) for the period | 9904 | €31,763 | €34,451 | +€2,688 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,763 | €34,451 | +€2,688 | +8.5% |
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 14 October 2026 via checked.be.