Fin AD Consult: what changed
Two fiscal 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.
Fin AD Consult
Largest movements
- Cash +€50,845
up €50,845 (+135.2%), from €37,604 to €88,449
mainly Net result for the year (+€67,329) and Depreciation (+€900)
- Receivables within one year +€9,771
up €9,771 (+68.7%), from €14,230 to €24,000
of which Trade receivables: +€9,771
- Reserves +€66,470
up €66,470 (+197.6%), from €33,631 to €100,101
- Tax, wage and social debts -€7,273
down €7,273 (-47.6%), from €15,279 to €8,006
- Gross operating margin +€81,987
up €81,987 (+1395.9%), from €5,873 to €87,860
- Taxes +€15,987
up €15,987 (+1071.3%), from €1,492 to €17,479
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.
Cash bridge derived
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 | €55,723 | €115,425 | +€59,702 | +107.1% |
| Fixed assets | 21/28 | €2,679 | €1,779 | -€900 | -33.6% |
| Tangible fixed assets | 22/27 | €2,679 | €1,779 | -€900 | -33.6% |
| Furniture and vehicles | 24 | €2,679 | €1,779 | -€900 | -33.6% |
| Current assets | 29/58 | €53,044 | €113,646 | +€60,602 | +114.2% |
| Amounts receivable within one year | 40/41 | €14,230 | €24,000 | +€9,771 | +68.7% |
| Trade receivables | 40 | €7,472 | €17,243 | +€9,771 | +130.8% |
| Other amounts receivable | 41 | €6,758 | €6,758 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,604 | €88,449 | +€50,845 | +135.2% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,197 | -€14 | -1.1% |
| Total equity and liabilities | 10/49 | €55,723 | €115,425 | +€59,702 | +107.1% |
| Equity | 10/15 | €38,631 | €105,101 | +€66,470 | +172.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,631 | €100,101 | +€66,470 | +197.6% |
| Distributable reserves | 133 | €33,631 | €100,101 | +€66,470 | +197.6% |
| Amounts payable | 17/49 | €17,093 | €10,324 | -€6,768 | -39.6% |
| Amounts payable within one year | 42/48 | €17,093 | €10,324 | -€6,768 | -39.6% |
| Trade debts | 44 | €831 | €1,154 | +€323 | +38.8% |
| Suppliers | 440/4 | €831 | €1,154 | +€323 | +38.8% |
| Taxes, remuneration and social security | 45 | €15,279 | €8,006 | -€7,273 | -47.6% |
| Taxes | 450/3 | €15,279 | €8,006 | -€7,273 | -47.6% |
| Other amounts payable | 47/48 | €982 | €1,164 | +€182 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €900 | = | 0.0% |
| Gross operating margin | 9900 | €5,873 | €87,860 | +€81,987 | +1395.9% |
| Operating profit (loss) | 9901 | €4,973 | €86,960 | +€81,987 | +1648.5% |
| Financial charges | 65/66B | €1,400 | €2,152 | +€752 | +53.7% |
| Recurring financial charges | 65 | €1,400 | €2,152 | +€752 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €3,573 | €84,808 | +€81,235 | +2273.4% |
| Income taxes | 67/77 | €1,492 | €17,479 | +€15,987 | +1071.3% |
| Profit (loss) for the period | 9904 | €2,081 | €67,329 | +€65,248 | +3135.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,081 | €67,329 | +€65,248 | +3135.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.