Finactive Management 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.
Finactive Management Consulting
Largest movements
- Cash +€9,031
up €9,031 (+5.4%), from €168,366 to €177,397
mainly Net result for the year (+€45,659) and Depreciation (+€1,899)
- Receivables within one year +€5,233
new in 2025: €5,233
of which Other amounts receivable: +€4,352
- Tangible fixed assets -€2,662
down €2,662 (-42.7%), from €6,233 to €3,571
of which Furniture and vehicles: -€4,425
- Reserves +€45,659
up €45,659 (+35.3%), from €129,402 to €175,061
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts -€4,819
down €4,819 (-41.7%), from €11,561 to €6,741
- Gross operating margin -€25,464
down €25,464 (-30.4%), from €83,837 to €58,373
- Taxes -€6,341
down €6,341 (-37.1%), from €17,084 to €10,744
- Depreciation -€3,255
down €3,255 (-63.2%), from €5,155 to €1,899
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 | €176,961 | €187,444 | +€10,483 | +5.9% |
| Fixed assets | 21/28 | €6,233 | €3,571 | -€2,662 | -42.7% |
| Tangible fixed assets | 22/27 | €6,233 | €3,571 | -€2,662 | -42.7% |
| Plant, machinery and equipment | 23 | - | €1,764 | +€1,764 | |
| Furniture and vehicles | 24 | €6,233 | €1,807 | -€4,425 | -71.0% |
| Current assets | 29/58 | €170,728 | €183,873 | +€13,145 | +7.7% |
| Amounts receivable within one year | 40/41 | - | €5,233 | +€5,233 | |
| Trade receivables | 40 | - | €881 | +€881 | |
| Other amounts receivable | 41 | - | €4,352 | +€4,352 | |
| Cash at bank and in hand | 54/58 | €168,366 | €177,397 | +€9,031 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,362 | €1,243 | -€1,118 | -47.4% |
| Total equity and liabilities | 10/49 | €176,961 | €187,444 | +€10,483 | +5.9% |
| Equity | 10/15 | €134,402 | €180,061 | +€45,659 | +34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,402 | €175,061 | +€45,659 | +35.3% |
| Distributable reserves | 133 | €129,402 | €175,061 | +€45,659 | +35.3% |
| Amounts payable | 17/49 | €42,559 | €7,383 | -€35,176 | -82.7% |
| Amounts payable within one year | 42/48 | €42,559 | €7,383 | -€35,176 | -82.7% |
| Trade debts | 44 | €999 | €642 | -€357 | -35.7% |
| Suppliers | 440/4 | €999 | €642 | -€357 | -35.7% |
| Taxes, remuneration and social security | 45 | €11,561 | €6,741 | -€4,819 | -41.7% |
| Taxes | 450/3 | €11,561 | €6,741 | -€4,819 | -41.7% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,155 | €1,899 | -€3,255 | -63.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,837 | €58,373 | -€25,464 | -30.4% |
| Operating profit (loss) | 9901 | €78,295 | €56,074 | -€22,222 | -28.4% |
| Financial income | 75/76B | €819 | €460 | -€358 | -43.8% |
| Recurring financial income | 75 | €819 | €460 | -€358 | -43.8% |
| Financial charges | 65/66B | €135 | €131 | -€4 | -2.9% |
| Recurring financial charges | 65 | €135 | €131 | -€4 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €78,979 | €56,403 | -€22,576 | -28.6% |
| Income taxes | 67/77 | €17,084 | €10,744 | -€6,341 | -37.1% |
| Profit (loss) for the period | 9904 | €61,894 | €45,659 | -€16,235 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,894 | €45,659 | -€16,235 | -26.2% |
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 24 October 2026 via checked.be.