FIHRIT CONSULTING: 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.
FIHRIT CONSULTING
Largest movements
- Tangible fixed assets +€885,679
up €885,679 (+16,269%), from €5,444 to €891,123
of which Land and buildings: +€454,868
- Cash -€414,674
down €414,674 (-50.3%), from €824,113 to €409,439
mainly Investment in fixed assets (net) (-€958,702) and Receivables within one year (-€2,986)
- Financial fixed assets +€43,409
new in 2025: €43,409
- Profit (loss) carried forward +€380,741
up €380,741 (+62.9%), from €605,761 to €986,502
- Tax, wage and social debts +€110,563
up €110,563 (+52.3%), from €211,285 to €321,848
of which Taxes: +€118,563
- Other debts +€24,383
up €24,383 (+360%), from €6,774 to €31,158
- Gross operating margin -€257,281
down €257,281 (-32.0%), from €804,697 to €547,415
- Taxes -€74,088
down €74,088 (-38.0%), from €195,206 to €121,118
- Depreciation +€27,015
up €27,015 (+1,039%), from €2,600 to €29,615
- Financial charges +€15,349
up €15,349 (+2,438%), from €630 to €15,979
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 | €829,732 | €1,347,632 | +€517,900 | +62.4% |
| Fixed assets | 21/28 | €5,444 | €934,532 | +€929,088 | +17,067% |
| Tangible fixed assets | 22/27 | €5,444 | €891,123 | +€885,679 | +16,269% |
| Land and buildings | 22 | - | €454,868 | +€454,868 | |
| Furniture and vehicles | 24 | €5,444 | €436,255 | +€430,811 | +7,914% |
| Financial fixed assets | 28 | - | €43,409 | +€43,409 | |
| Current assets | 29/58 | €824,288 | €413,100 | -€411,188 | -49.9% |
| Amounts receivable within one year | 40/41 | €175 | €3,161 | +€2,986 | +1,704% |
| Trade receivables | 40 | €0 | €27 | +€27 | |
| Other amounts receivable | 41 | €175 | €3,134 | +€2,959 | +1,689% |
| Cash at bank and in hand | 54/58 | €824,113 | €409,439 | -€414,674 | -50.3% |
| Deferred charges and accrued income | 490/1 | - | €501 | +€501 | |
| Total equity and liabilities | 10/49 | €829,732 | €1,347,632 | +€517,900 | +62.4% |
| Equity | 10/15 | €611,261 | €992,002 | +€380,741 | +62.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €605,761 | €986,502 | +€380,741 | +62.9% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €218,470 | €355,630 | +€137,160 | +62.8% |
| Amounts payable within one year | 42/48 | €218,059 | €353,033 | +€134,974 | +61.9% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €211,285 | €321,848 | +€110,563 | +52.3% |
| Taxes | 450/3 | €199,285 | €317,848 | +€118,563 | +59.5% |
| Remuneration and social security | 454/9 | €12,000 | €4,000 | -€8,000 | -66.7% |
| Other amounts payable | 47/48 | €6,774 | €31,158 | +€24,383 | +360% |
| Accrued charges and deferred income | 492/3 | €411 | €2,597 | +€2,186 | +532% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €29,615 | +€27,015 | +1,039% |
| Other operating charges | 640/8 | - | €54 | +€54 | |
| Gross operating margin | 9900 | €804,697 | €547,415 | -€257,281 | -32.0% |
| Operating profit (loss) | 9901 | €802,097 | €517,747 | -€284,350 | -35.5% |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €630 | €15,979 | +€15,349 | +2,438% |
| Recurring financial charges | 65 | €630 | €15,979 | +€15,349 | +2,438% |
| Profit (loss) for the period before taxes | 9903 | €801,467 | €501,859 | -€299,609 | -37.4% |
| Income taxes | 67/77 | €195,206 | €121,118 | -€74,088 | -38.0% |
| Profit (loss) for the period | 9904 | €606,261 | €380,741 | -€225,521 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €606,261 | €380,741 | -€225,521 | -37.2% |
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 29 October 2026 via checked.be.