Finconsult Partners: 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.
Finconsult Partners
Largest movements
- Intangible fixed assets -€141,553
down €141,553 (-11.1%), from €1.3m to €1.1m
- Deferred charges and accrued income -€18,323
down €18,323 (-15.6%), from €117,525 to €99,202
- Debts after one year -€72,804
down €72,804 (-7.9%), from €925,437 to €852,633
- Other debts -€40,121
down €40,121 (-28.6%), from €140,525 to €100,404
- Current portion of long-term debt -€39,747
down €39,747 (-21.2%), from €187,589 to €147,841
- Profit (loss) carried forward +€31,530
up €31,530 (+41.4%), from €76,159 to €107,690
- Reserves -€25,265
down €25,265 (-11.0%), from €229,451 to €204,186
of which Tax-exempt reserves: -€25,265
- Gross operating margin +€99,384
up €99,384 (+13.8%), from €718,600 to €817,984
- Staff costs +€74,484
up €74,484 (+16.5%), from €450,794 to €525,277
- Financial charges +€33,621
up €33,621 (+1,866%), from €1,802 to €35,423
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 | €1,673,904 | €1,509,566 | -€164,338 | -9.8% |
| Fixed assets | 21/28 | €1,281,492 | €1,139,213 | -€142,279 | -11.1% |
| Intangible fixed assets | 21 | €1,275,142 | €1,133,589 | -€141,553 | -11.1% |
| Tangible fixed assets | 22/27 | €6,350 | €5,624 | -€726 | -11.4% |
| Plant, machinery and equipment | 23 | €6,350 | €5,624 | -€726 | -11.4% |
| Current assets | 29/58 | €392,411 | €370,353 | -€22,059 | -5.6% |
| Amounts receivable within one year | 40/41 | €151 | €1,908 | +€1,757 | +1,161% |
| Other amounts receivable | 41 | €151 | €1,908 | +€1,757 | +1,161% |
| Cash at bank and in hand | 54/58 | €274,735 | €269,243 | -€5,493 | -2.0% |
| Deferred charges and accrued income | 490/1 | €117,525 | €99,202 | -€18,323 | -15.6% |
| Total equity and liabilities | 10/49 | €1,673,904 | €1,509,566 | -€164,338 | -9.8% |
| Equity | 10/15 | €311,810 | €318,076 | +€6,266 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €229,451 | €204,186 | -€25,265 | -11.0% |
| Tax-exempt reserves | 132 | €227,591 | €202,326 | -€25,265 | -11.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,159 | €107,690 | +€31,530 | +41.4% |
| Provisions and deferred taxes | 16 | €75,864 | €67,442 | -€8,422 | -11.1% |
| Deferred taxes | 168 | €75,864 | €67,442 | -€8,422 | -11.1% |
| Amounts payable | 17/49 | €1,286,230 | €1,124,048 | -€162,182 | -12.6% |
| Amounts payable after more than one year | 17 | €925,437 | €852,633 | -€72,804 | -7.9% |
| Financial debts | 170/4 | €925,437 | €852,633 | -€72,804 | -7.9% |
| Amounts payable within one year | 42/48 | €360,794 | €271,416 | -€89,378 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €187,589 | €147,841 | -€39,747 | -21.2% |
| Trade debts | 44 | €15,335 | €22,101 | +€6,766 | +44.1% |
| Suppliers | 440/4 | €15,335 | €22,101 | +€6,766 | +44.1% |
| Taxes, remuneration and social security | 45 | €17,346 | €1,070 | -€16,276 | -93.8% |
| Taxes | 450/3 | - | €1,070 | +€1,070 | |
| Remuneration and social security | 454/9 | €17,346 | - | -€17,346 | |
| Other amounts payable | 47/48 | €140,525 | €100,404 | -€40,121 | -28.6% |
| Remuneration, social security and pensions | 62 | €450,794 | €525,277 | +€74,484 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,692 | €143,239 | +€1,547 | +1.1% |
| Other operating charges | 640/8 | €3,483 | €5,197 | +€1,714 | +49.2% |
| Gross operating margin | 9900 | €718,600 | €817,984 | +€99,384 | +13.8% |
| Operating profit (loss) | 9901 | €122,632 | €144,271 | +€21,639 | +17.6% |
| Financial income | 75/76B | €2,208 | €944 | -€1,264 | -57.2% |
| Recurring financial income | 75 | €2,208 | €944 | -€1,264 | -57.2% |
| Financial charges | 65/66B | €1,802 | €35,423 | +€33,621 | +1,866% |
| Recurring financial charges | 65 | €1,802 | €35,423 | +€33,621 | +1,866% |
| Profit (loss) for the period before taxes | 9903 | €123,037 | €109,791 | -€13,246 | -10.8% |
| Transfer from deferred taxes | 780 | €8,352 | €8,422 | +€69 | +0.8% |
| Income taxes | 67/77 | €10,724 | €11,947 | +€1,224 | +11.4% |
| Profit (loss) for the period | 9904 | €120,666 | €106,266 | -€14,401 | -11.9% |
| Transfer from tax-exempt reserves | 789 | €25,057 | €25,265 | +€208 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,723 | €131,530 | -€14,193 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.