FINEOS 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.
FINEOS CONSULTING
Largest movements
- Cash -€41,256
down €41,256 (-46.3%), from €89,035 to €47,779
mainly Contributions, distributions and other (-€80,675) and Debts after one year (-€27,576)
- Tangible fixed assets -€37,470
down €37,470 (-8.6%), from €436,095 to €398,624
of which Land and buildings: -€19,335
- Current investments +€24,586
up €24,586 (+27.9%), from €88,194 to €112,780
- Receivables within one year +€18,088
up €18,088 (+29.0%), from €62,334 to €80,422
of which Trade receivables: +€19,264
- Reserves -€80,675
down €80,675 (-25.9%), from €310,957 to €230,282
- Other debts +€75,312
up €75,312 (+90.9%), from €82,875 to €158,187
- Debts after one year -€27,576
down €27,576 (-13.8%), from €200,524 to €172,948
- Current portion of long-term debt -€10,628
down €10,628 (-27.8%), from €38,204 to €27,576
- Trade debts +€10,186
up €10,186 (+30.3%), from €33,625 to €43,811
- Gross operating margin -€30,326
down €30,326 (-38.6%), from €78,571 to €48,244
- Taxes -€7,294
down €7,294 (-97.5%), from €7,479 to €186
- Depreciation +€1,834
up €1,834 (+3.8%), from €48,736 to €50,570
- Financial charges -€1,002
down €1,002 (-21.1%), from €4,740 to €3,738
- Other operating charges -€952
down €952 (-22.6%), from €4,219 to €3,267
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 | €678,837 | €642,170 | -€36,667 | -5.4% |
| Fixed assets | 21/28 | €436,095 | €398,624 | -€37,470 | -8.6% |
| Tangible fixed assets | 22/27 | €436,095 | €398,624 | -€37,470 | -8.6% |
| Land and buildings | 22 | €367,815 | €348,479 | -€19,335 | -5.3% |
| Plant, machinery and equipment | 23 | €4,394 | €3,832 | -€562 | -12.8% |
| Furniture and vehicles | 24 | €56,965 | €40,789 | -€16,176 | -28.4% |
| Other tangible fixed assets | 26 | €6,921 | €5,524 | -€1,397 | -20.2% |
| Current assets | 29/58 | €242,743 | €243,546 | +€803 | +0.3% |
| Amounts receivable within one year | 40/41 | €62,334 | €80,422 | +€18,088 | +29.0% |
| Trade receivables | 40 | €37,998 | €57,262 | +€19,264 | +50.7% |
| Other amounts receivable | 41 | €24,336 | €23,160 | -€1,176 | -4.8% |
| Current investments | 50/53 | €88,194 | €112,780 | +€24,586 | +27.9% |
| Cash at bank and in hand | 54/58 | €89,035 | €47,779 | -€41,256 | -46.3% |
| Deferred charges and accrued income | 490/1 | €3,180 | €2,565 | -€615 | -19.3% |
| Total equity and liabilities | 10/49 | €678,837 | €642,170 | -€36,667 | -5.4% |
| Equity | 10/15 | €317,157 | €227,847 | -€89,309 | -28.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €310,957 | €230,282 | -€80,675 | -25.9% |
| Distributable reserves | 133 | €310,957 | €230,282 | -€80,675 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | -€8,634 | -€8,634 | |
| Amounts payable | 17/49 | €361,681 | €414,323 | +€52,642 | +14.6% |
| Amounts payable after more than one year | 17 | €200,524 | €172,948 | -€27,576 | -13.8% |
| Financial debts | 170/4 | €200,524 | €172,948 | -€27,576 | -13.8% |
| Amounts payable within one year | 42/48 | €161,157 | €241,375 | +€80,218 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €38,204 | €27,576 | -€10,628 | -27.8% |
| Financial debts | 43 | - | €3,606 | +€3,606 | |
| Credit institutions | 430/8 | - | €3,606 | +€3,606 | |
| Trade debts | 44 | €33,625 | €43,811 | +€10,186 | +30.3% |
| Suppliers | 440/4 | €33,625 | €43,811 | +€10,186 | +30.3% |
| Taxes, remuneration and social security | 45 | €6,453 | €8,195 | +€1,742 | +27.0% |
| Taxes | 450/3 | €6,453 | €8,195 | +€1,742 | +27.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €82,875 | €158,187 | +€75,312 | +90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,736 | €50,570 | +€1,834 | +3.8% |
| Other operating charges | 640/8 | €4,219 | €3,267 | -€952 | -22.6% |
| Gross operating margin | 9900 | €78,571 | €48,244 | -€30,326 | -38.6% |
| Operating profit (loss) | 9901 | €25,616 | -€5,593 | -€31,208 | |
| Financial income | 75/76B | €1,386 | €882 | -€504 | -36.4% |
| Recurring financial income | 75 | €1,386 | €882 | -€504 | -36.4% |
| Financial charges | 65/66B | €4,740 | €3,738 | -€1,002 | -21.1% |
| Recurring financial charges | 65 | €4,740 | €3,738 | -€1,002 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €22,262 | -€8,449 | -€30,711 | |
| Income taxes | 67/77 | €7,479 | €186 | -€7,294 | -97.5% |
| Profit (loss) for the period | 9904 | €14,783 | -€8,634 | -€23,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,783 | -€8,634 | -€23,417 |
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 13 October 2026 via checked.be.