FINCONSULT: 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.
FINCONSULT
Largest movements
- Cash +€200,221
up €200,221 (+31.1%), from €644,297 to €844,518
mainly Net result for the year (+€197,561) and Depreciation (+€34,386)
- Current investments +€67,338
up €67,338 (+4.7%), from €1.4m to €1.5m
- Tangible fixed assets -€30,224
down €30,224 (-15.7%), from €192,965 to €162,741
of which Furniture and vehicles: -€19,007
- Profit (loss) carried forward +€197,561
up €197,561 (+74.2%), from €266,396 to €463,957
- Other debts +€30,703
up €30,703 (+16.4%), from €187,128 to €217,831
- Financial charges -€370,334
down €370,334, from €251,768 to -€118,566
- Financial income +€59,729
up €59,729 (+86.2%), from €69,298 to €129,027
- Taxes +€19,139
up €19,139 (+192.8%), from €9,928 to €29,068
- Gross operating margin -€2,100
down €2,100 (-7.2%), from €29,021 to €26,921
- Depreciation -€1,593
down €1,593 (-4.4%), from €35,980 to €34,386
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 | €2,330,756 | €2,556,826 | +€226,070 | +9.7% |
| Fixed assets | 21/28 | €193,063 | €162,839 | -€30,224 | -15.7% |
| Tangible fixed assets | 22/27 | €192,965 | €162,741 | -€30,224 | -15.7% |
| Land and buildings | 22 | €153,847 | €143,176 | -€10,671 | -6.9% |
| Plant, machinery and equipment | 23 | €1,183 | €637 | -€546 | -46.2% |
| Furniture and vehicles | 24 | €37,935 | €18,928 | -€19,007 | -50.1% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €2,137,693 | €2,393,987 | +€256,294 | +12.0% |
| Amounts receivable within one year | 40/41 | €46,184 | €34,919 | -€11,266 | -24.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €46,184 | €34,919 | -€11,266 | -24.4% |
| Current investments | 50/53 | €1,447,212 | €1,514,550 | +€67,338 | +4.7% |
| Cash at bank and in hand | 54/58 | €644,297 | €844,518 | +€200,221 | +31.1% |
| Total equity and liabilities | 10/49 | €2,330,756 | €2,556,826 | +€226,070 | +9.7% |
| Equity | 10/15 | €2,124,596 | €2,322,157 | +€197,561 | +9.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,796,200 | €1,796,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,790,000 | €1,790,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,396 | €463,957 | +€197,561 | +74.2% |
| Amounts payable | 17/49 | €206,161 | €234,670 | +€28,509 | +13.8% |
| Amounts payable within one year | 42/48 | €192,140 | €234,670 | +€42,530 | +22.1% |
| Trade debts | 44 | €5,012 | €4,239 | -€773 | -15.4% |
| Suppliers | 440/4 | €5,012 | €4,239 | -€773 | -15.4% |
| Taxes, remuneration and social security | 45 | - | €12,600 | +€12,600 | |
| Taxes | 450/3 | - | €12,600 | +€12,600 | |
| Other amounts payable | 47/48 | €187,128 | €217,831 | +€30,703 | +16.4% |
| Accrued charges and deferred income | 492/3 | €14,021 | €0 | -€14,021 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,980 | €34,386 | -€1,593 | -4.4% |
| Other operating charges | 640/8 | €13,308 | €13,500 | +€191 | +1.4% |
| Gross operating margin | 9900 | €29,021 | €26,921 | -€2,100 | -7.2% |
| Operating profit (loss) | 9901 | -€20,267 | -€20,964 | -€698 | -3.4% |
| Financial income | 75/76B | €69,298 | €129,027 | +€59,729 | +86.2% |
| Recurring financial income | 75 | €69,298 | €129,027 | +€59,729 | +86.2% |
| Financial charges | 65/66B | €251,768 | -€118,566 | -€370,334 | |
| Recurring financial charges | 65 | €251,768 | -€118,566 | -€370,334 | |
| Profit (loss) for the period before taxes | 9903 | -€202,736 | €226,629 | +€429,364 | |
| Income taxes | 67/77 | €9,928 | €29,068 | +€19,139 | +192.8% |
| Profit (loss) for the period | 9904 | -€212,664 | €197,561 | +€410,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€212,664 | €197,561 | +€410,225 |
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 6 October 2026 via checked.be.