Figura 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.
Figura Consult
Largest movements
- Tangible fixed assets -€14,592
down €14,592 (-4.8%), from €303,155 to €288,563
of which Furniture and vehicles: -€8,323
- Cash +€6,977
up €6,977 (+20.0%), from €34,827 to €41,804
mainly Net result for the year (+€72,663) and Depreciation (+€16,036)
- Debts after one year -€30,087
down €30,087 (-18.5%), from €162,650 to €132,563
- Profit (loss) carried forward +€12,663
up €12,663 (+15.8%), from €80,186 to €92,849
- Other debts +€11,281
up €11,281 (+22.6%), from €50,000 to €61,281
- Gross operating margin +€10,314
up €10,314 (+9.0%), from €114,688 to €125,002
- Taxes +€2,762
up €2,762 (+16.4%), from €16,814 to €19,576
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 | €356,846 | €348,264 | -€8,582 | -2.4% |
| Fixed assets | 21/28 | €303,790 | €288,855 | -€14,935 | -4.9% |
| Intangible fixed assets | 21 | €635 | €292 | -€343 | -54.0% |
| Tangible fixed assets | 22/27 | €303,155 | €288,563 | -€14,592 | -4.8% |
| Land and buildings | 22 | €273,998 | €266,726 | -€7,272 | -2.7% |
| Plant, machinery and equipment | 23 | €19 | €1,022 | +€1,003 | +5,279% |
| Furniture and vehicles | 24 | €29,138 | €20,815 | -€8,323 | -28.6% |
| Current assets | 29/58 | €53,056 | €59,409 | +€6,353 | +12.0% |
| Stocks and contracts in progress | 3 | €356 | €270 | -€86 | -24.2% |
| Stocks | 30/36 | €356 | €270 | -€86 | -24.2% |
| Amounts receivable within one year | 40/41 | €17,873 | €17,335 | -€538 | -3.0% |
| Trade receivables | 40 | €17,139 | €17,258 | +€119 | +0.7% |
| Other amounts receivable | 41 | €734 | €77 | -€657 | -89.5% |
| Cash at bank and in hand | 54/58 | €34,827 | €41,804 | +€6,977 | +20.0% |
| Total equity and liabilities | 10/49 | €356,846 | €348,264 | -€8,582 | -2.4% |
| Equity | 10/15 | €100,646 | €113,309 | +€12,663 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,186 | €92,849 | +€12,663 | +15.8% |
| Amounts payable | 17/49 | €256,200 | €234,955 | -€21,245 | -8.3% |
| Amounts payable after more than one year | 17 | €162,650 | €132,563 | -€30,087 | -18.5% |
| Financial debts | 170/4 | €162,650 | €132,563 | -€30,087 | -18.5% |
| Amounts payable within one year | 42/48 | €93,550 | €102,392 | +€8,842 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €33,144 | €30,087 | -€3,057 | -9.2% |
| Trade debts | 44 | €1,109 | €969 | -€140 | -12.6% |
| Suppliers | 440/4 | €1,109 | €969 | -€140 | -12.6% |
| Taxes, remuneration and social security | 45 | €9,297 | €10,055 | +€758 | +8.2% |
| Taxes | 450/3 | €9,297 | €10,055 | +€758 | +8.2% |
| Other amounts payable | 47/48 | €50,000 | €61,281 | +€11,281 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,625 | €16,036 | -€589 | -3.5% |
| Other operating charges | 640/8 | €12,201 | €11,381 | -€820 | -6.7% |
| Gross operating margin | 9900 | €114,688 | €125,002 | +€10,314 | +9.0% |
| Operating profit (loss) | 9901 | €85,862 | €97,585 | +€11,723 | +13.7% |
| Financial charges | 65/66B | €5,481 | €5,346 | -€135 | -2.5% |
| Recurring financial charges | 65 | €5,481 | €5,346 | -€135 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €80,381 | €92,239 | +€11,858 | +14.8% |
| Income taxes | 67/77 | €16,814 | €19,576 | +€2,762 | +16.4% |
| Profit (loss) for the period | 9904 | €63,567 | €72,663 | +€9,096 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,567 | €72,663 | +€9,096 | +14.3% |
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 1 November 2026 via checked.be.