FINDUS 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.
FINDUS CONSULTING
Largest movements
- Cash +€28,269
up €28,269 (+44.5%), from €63,497 to €91,766
mainly Net result for the year (+€34,344) and Depreciation (+€31,759)
- Receivables after one year -€4,425
down €4,425 (-21.1%), from €20,925 to €16,500
- Tangible fixed assets +€4,233
up €4,233 (+3.4%), from €126,326 to €130,559
of which Land and buildings: +€22,332
- Profit (loss) carried forward +€34,344
up €34,344 (+43.4%), from €79,120 to €113,464
- Debts after one year -€32,114
down €32,114 (-29.9%), from €107,499 to €75,385
- Current portion of long-term debt +€26,893
new in 2025: €26,893
- Accrued charges and deferred income -€2,712
no longer reported in 2025 (was €2,712)
- Gross operating margin +€154,680
up €154,680 (+270%), from €57,369 to €212,049
- Other operating charges +€124,198
new in 2025: €124,198
- Depreciation +€17,776
up €17,776 (+127%), from €13,983 to €31,759
- Taxes +€4,362
up €4,362 (+42.1%), from €10,368 to €14,731
- Financial charges +€3,890
up €3,890 (+123%), from €3,167 to €7,057
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 | €228,948 | €259,302 | +€30,355 | +13.3% |
| Fixed assets | 21/28 | €126,326 | €130,559 | +€4,233 | +3.4% |
| Tangible fixed assets | 22/27 | €126,326 | €130,559 | +€4,233 | +3.4% |
| Land and buildings | 22 | - | €22,332 | +€22,332 | |
| Furniture and vehicles | 24 | €126,326 | €108,227 | -€18,099 | -14.3% |
| Current assets | 29/58 | €102,622 | €128,743 | +€26,122 | +25.5% |
| Amounts receivable after more than one year | 29 | €20,925 | €16,500 | -€4,425 | -21.1% |
| Other amounts receivable | 291 | €20,925 | €16,500 | -€4,425 | -21.1% |
| Amounts receivable within one year | 40/41 | €17,934 | €19,961 | +€2,027 | +11.3% |
| Trade receivables | 40 | €17,934 | €19,961 | +€2,027 | +11.3% |
| Cash at bank and in hand | 54/58 | €63,497 | €91,766 | +€28,269 | +44.5% |
| Deferred charges and accrued income | 490/1 | €266 | €517 | +€251 | +94.4% |
| Total equity and liabilities | 10/49 | €228,948 | €259,302 | +€30,355 | +13.3% |
| Equity | 10/15 | €82,120 | €116,464 | +€34,344 | +41.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,120 | €113,464 | +€34,344 | +43.4% |
| Amounts payable | 17/49 | €146,827 | €142,838 | -€3,989 | -2.7% |
| Amounts payable after more than one year | 17 | €107,499 | €75,385 | -€32,114 | -29.9% |
| Financial debts | 170/4 | €107,499 | €75,385 | -€32,114 | -29.9% |
| Amounts payable within one year | 42/48 | €36,616 | €67,453 | +€30,837 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | - | €26,893 | +€26,893 | |
| Trade debts | 44 | €307 | €2,670 | +€2,363 | +770% |
| Suppliers | 440/4 | €307 | €2,670 | +€2,363 | +770% |
| Taxes, remuneration and social security | 45 | €33,751 | €36,013 | +€2,262 | +6.7% |
| Taxes | 450/3 | €33,751 | €36,013 | +€2,262 | +6.7% |
| Other amounts payable | 47/48 | €2,558 | €1,877 | -€681 | -26.6% |
| Accrued charges and deferred income | 492/3 | €2,712 | - | -€2,712 | |
| Non-recurring operating income | 76A | - | €59,216 | +€59,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,983 | €31,759 | +€17,776 | +127% |
| Other operating charges | 640/8 | - | €124,198 | +€124,198 | |
| Non-recurring operating charges | 66A | €53 | €266 | +€213 | +402% |
| Gross operating margin | 9900 | €57,369 | €212,049 | +€154,680 | +270% |
| Operating profit (loss) | 9901 | €43,333 | €55,826 | +€12,494 | +28.8% |
| Financial income | 75/76B | €15 | €305 | +€290 | +1,916% |
| Recurring financial income | 75 | €15 | €305 | +€290 | +1,916% |
| Financial charges | 65/66B | €3,167 | €7,057 | +€3,890 | +123% |
| Recurring financial charges | 65 | €3,167 | €7,057 | +€3,890 | +123% |
| Profit (loss) for the period before taxes | 9903 | €40,181 | €49,074 | +€8,894 | +22.1% |
| Income taxes | 67/77 | €10,368 | €14,731 | +€4,362 | +42.1% |
| Profit (loss) for the period | 9904 | €29,812 | €34,344 | +€4,531 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,812 | €34,344 | +€4,531 | +15.2% |
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 17 October 2026 via checked.be.