FinAce 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.
FinAce Consulting
Largest movements
- Receivables within one year +€14,686
up €14,686 (+67.7%), from €21,678 to €36,364
of which Trade receivables: +€17,059
- Tangible fixed assets -€12,283
down €12,283 (-16.6%), from €74,174 to €61,891
of which Furniture and vehicles: -€11,476
- Cash +€3,429
up €3,429 (+14.2%), from €24,109 to €27,538
mainly Depreciation (+€14,758) and Net result for the year (+€11,456)
- Debts after one year -€13,584
down €13,584 (-34.2%), from €39,728 to €26,144
- Reserves +€11,456
up €11,456 (+26.4%), from €43,428 to €54,884
- Other debts +€4,196
up €4,196 (+65.0%), from €6,459 to €10,655
- Trade debts +€1,835
up €1,835 (+16.8%), from €10,910 to €12,745
- Gross operating margin +€23,750
up €23,750 (+47.5%), from €49,980 to €73,730
- Staff costs +€21,855
up €21,855 (+127%), from €17,257 to €39,112
- Depreciation +€9,471
up €9,471 (+179%), from €5,287 to €14,758
- Financial charges +€1,351
up €1,351 (+257%), from €526 to €1,877
- Taxes -€967
down €967 (-14.5%), from €6,669 to €5,702
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 | €121,322 | €127,203 | +€5,881 | +4.8% |
| Fixed assets | 21/28 | €74,174 | €61,891 | -€12,283 | -16.6% |
| Tangible fixed assets | 22/27 | €74,174 | €61,891 | -€12,283 | -16.6% |
| Furniture and vehicles | 24 | €64,093 | €52,617 | -€11,476 | -17.9% |
| Other tangible fixed assets | 26 | €10,081 | €9,274 | -€807 | -8.0% |
| Current assets | 29/58 | €47,148 | €65,312 | +€18,164 | +38.5% |
| Amounts receivable within one year | 40/41 | €21,678 | €36,364 | +€14,686 | +67.7% |
| Trade receivables | 40 | - | €17,059 | +€17,059 | |
| Other amounts receivable | 41 | €21,678 | €19,305 | -€2,373 | -10.9% |
| Cash at bank and in hand | 54/58 | €24,109 | €27,538 | +€3,429 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,410 | +€49 | +3.6% |
| Total equity and liabilities | 10/49 | €121,322 | €127,203 | +€5,881 | +4.8% |
| Equity | 10/15 | €44,428 | €55,884 | +€11,456 | +25.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,428 | €54,884 | +€11,456 | +26.4% |
| Distributable reserves | 133 | €43,428 | €54,884 | +€11,456 | +26.4% |
| Amounts payable | 17/49 | €76,894 | €71,319 | -€5,575 | -7.3% |
| Amounts payable after more than one year | 17 | €39,728 | €26,144 | -€13,584 | -34.2% |
| Financial debts | 170/4 | €39,728 | €26,144 | -€13,584 | -34.2% |
| Amounts payable within one year | 42/48 | €37,166 | €44,425 | +€7,259 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €13,128 | €13,585 | +€457 | +3.5% |
| Trade debts | 44 | €10,910 | €12,745 | +€1,835 | +16.8% |
| Suppliers | 440/4 | €10,910 | €12,745 | +€1,835 | +16.8% |
| Taxes, remuneration and social security | 45 | €6,669 | €7,440 | +€771 | +11.6% |
| Taxes | 450/3 | €6,669 | €5,702 | -€967 | -14.5% |
| Remuneration and social security | 454/9 | - | €1,738 | +€1,738 | |
| Other amounts payable | 47/48 | €6,459 | €10,655 | +€4,196 | +65.0% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | €17,257 | €39,112 | +€21,855 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,287 | €14,758 | +€9,471 | +179% |
| Other operating charges | 640/8 | €499 | €825 | +€326 | +65.3% |
| Gross operating margin | 9900 | €49,980 | €73,730 | +€23,750 | +47.5% |
| Operating profit (loss) | 9901 | €26,937 | €19,035 | -€7,902 | -29.3% |
| Financial charges | 65/66B | €526 | €1,877 | +€1,351 | +257% |
| Recurring financial charges | 65 | €526 | €1,877 | +€1,351 | +257% |
| Profit (loss) for the period before taxes | 9903 | €26,411 | €17,158 | -€9,253 | -35.0% |
| Income taxes | 67/77 | €6,669 | €5,702 | -€967 | -14.5% |
| Profit (loss) for the period | 9904 | €19,742 | €11,456 | -€8,286 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,742 | €11,456 | -€8,286 | -42.0% |
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 20 October 2026 via checked.be.