FIPA 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.
FIPA CONSULTING
Largest movements
- Cash -€18,019
down €18,019 (-89.7%), from €20,086 to €2,067
mainly Other debts (-€14,562) and Receivables within one year (-€8,343)
- Receivables within one year +€8,343
up €8,343 (+70.0%), from €11,925 to €20,268
of which Trade receivables: +€9,118
- Deferred charges and accrued income -€1,832
no longer reported in 2025 (was €1,832)
- Reserves -€42,380
down €42,380 (-88.6%), from €47,809 to €5,429
- Profit (loss) carried forward +€36,290
up €36,290 (+84.1%), from -€43,153 to -€6,863
- Trade debts +€17,836
up €17,836 (+4278.6%), from €417 to €18,253
- Other debts -€14,562
no longer reported in 2025 (was €14,562)
- Tax, wage and social debts -€8,113
down €8,113 (-64.2%), from €12,629 to €4,516
- Gross operating margin +€37,215
up €37,215 (+93.9%), from -€39,641 to -€2,425
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 | €35,843 | €24,335 | -€11,508 | -32.1% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €33,843 | €22,335 | -€11,508 | -34.0% |
| Amounts receivable within one year | 40/41 | €11,925 | €20,268 | +€8,343 | +70.0% |
| Trade receivables | 40 | €5,000 | €14,118 | +€9,118 | +182.4% |
| Other amounts receivable | 41 | €6,925 | €6,149 | -€775 | -11.2% |
| Cash at bank and in hand | 54/58 | €20,086 | €2,067 | -€18,019 | -89.7% |
| Deferred charges and accrued income | 490/1 | €1,832 | - | -€1,832 | |
| Total equity and liabilities | 10/49 | €35,843 | €24,335 | -€11,508 | -32.1% |
| Equity | 10/15 | €7,656 | €1,566 | -€6,090 | -79.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,809 | €5,429 | -€42,380 | -88.6% |
| Distributable reserves | 133 | €47,809 | €5,429 | -€42,380 | -88.6% |
| Profit (loss) carried forward | 14 | -€43,153 | -€6,863 | +€36,290 | +84.1% |
| Amounts payable | 17/49 | €28,187 | €22,769 | -€5,418 | -19.2% |
| Amounts payable within one year | 42/48 | €28,187 | €22,769 | -€5,418 | -19.2% |
| Trade debts | 44 | €417 | €18,253 | +€17,836 | +4278.6% |
| Suppliers | 440/4 | €417 | €18,253 | +€17,836 | +4278.6% |
| Advances received on contracts in progress | 46 | €580 | - | -€580 | |
| Taxes, remuneration and social security | 45 | €12,629 | €4,516 | -€8,113 | -64.2% |
| Taxes | 450/3 | €12,629 | €4,516 | -€8,113 | -64.2% |
| Other amounts payable | 47/48 | €14,562 | - | -€14,562 | |
| Other operating charges | 640/8 | €914 | €1,248 | +€334 | +36.5% |
| Gross operating margin | 9900 | -€39,641 | -€2,425 | +€37,215 | +93.9% |
| Operating profit (loss) | 9901 | -€40,555 | -€3,673 | +€36,881 | +90.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,299 | €2,103 | -€196 | -8.5% |
| Recurring financial charges | 65 | €2,299 | €2,103 | -€196 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,852 | -€5,776 | +€37,076 | +86.5% |
| Income taxes | 67/77 | €301 | €314 | +€13 | +4.2% |
| Profit (loss) for the period | 9904 | -€43,153 | -€6,090 | +€37,063 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,153 | -€6,090 | +€37,063 | +85.9% |
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 12 October 2026 via checked.be.