FINCO-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.
FINCO-CONSULTING
Largest movements
- Cash +€25,694
up €25,694 (+87.3%), from €29,431 to €55,124
mainly Net result for the year (+€19,963) and Receivables within one year (+€12,294)
- Receivables within one year -€12,294
no longer reported in 2026 (was €12,294)
- Reserves +€19,963
up €19,963 (+78.6%), from €25,394 to €45,357
- Tax, wage and social debts -€6,563
down €6,563 (-40.2%), from €16,331 to €9,768
- Gross operating margin -€39,230
down €39,230 (-56.5%), from €69,418 to €30,188
- Staff costs -€31,938
no longer reported in 2026 (was €31,938)
- Taxes -€2,083
down €2,083 (-17.6%), from €11,850 to €9,768
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,725 | €55,124 | +€13,400 | +32.1% |
| Current assets | 29/58 | €41,725 | €55,124 | +€13,400 | +32.1% |
| Amounts receivable within one year | 40/41 | €12,294 | - | -€12,294 | |
| Trade receivables | 40 | €12,294 | - | -€12,294 | |
| Cash at bank and in hand | 54/58 | €29,431 | €55,124 | +€25,694 | +87.3% |
| Total equity and liabilities | 10/49 | €41,725 | €55,124 | +€13,400 | +32.1% |
| Equity | 10/15 | €25,394 | €45,357 | +€19,963 | +78.6% |
| Reserves | 13 | €25,394 | €45,357 | +€19,963 | +78.6% |
| Distributable reserves | 133 | €25,394 | €45,357 | +€19,963 | +78.6% |
| Amounts payable | 17/49 | €16,331 | €9,768 | -€6,563 | -40.2% |
| Amounts payable within one year | 42/48 | €16,331 | €9,768 | -€6,563 | -40.2% |
| Taxes, remuneration and social security | 45 | €16,331 | €9,768 | -€6,563 | -40.2% |
| Taxes | 450/3 | €16,331 | €9,768 | -€6,563 | -40.2% |
| Remuneration, social security and pensions | 62 | €31,938 | - | -€31,938 | |
| Other operating charges | 640/8 | €230 | €258 | +€28 | +12.0% |
| Gross operating margin | 9900 | €69,418 | €30,188 | -€39,230 | -56.5% |
| Operating profit (loss) | 9901 | €37,250 | €29,931 | -€7,320 | -19.6% |
| Financial charges | 65/66B | €7 | €200 | +€194 | +2,977% |
| Recurring financial charges | 65 | €7 | €200 | +€194 | +2,977% |
| Profit (loss) for the period before taxes | 9903 | €37,244 | €29,731 | -€7,513 | -20.2% |
| Income taxes | 67/77 | €11,850 | €9,768 | -€2,083 | -17.6% |
| Profit (loss) for the period | 9904 | €25,394 | €19,963 | -€5,430 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,394 | €19,963 | -€5,430 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.