FIRSOV CONSULTING: 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.
FIRSOV CONSULTING
Largest movements
- Tangible fixed assets -€37,345
down €37,345 (-15.3%), from €244,540 to €207,194
of which Leasing and similar rights: -€23,587
- Cash -€12,209
down €12,209 (-70.0%), from €17,430 to €5,220
mainly Debts after one year (-€15,202) and Receivables within one year (-€9,531)
- Receivables within one year +€9,531
up €9,531 (+14.0%), from €68,142 to €77,673
of which Other amounts receivable: +€11,654
- Debts after one year -€15,202
down €15,202 (-100.0%), from €15,202 to €0
- Trade debts -€9,279
down €9,279 (-57.3%), from €16,202 to €6,924
- Tax, wage and social debts -€7,668
down €7,668 (-31.8%), from €24,118 to €16,450
- Current portion of long-term debt -€6,733
down €6,733 (-30.7%), from €21,935 to €15,202
- Gross operating margin -€15,856
down €15,856 (-35.4%), from €44,761 to €28,906
- Other operating charges +€8,437
up €8,437 (+341.7%), from €2,469 to €10,907
- Taxes -€4,429
down €4,429 (-44.1%), from €10,052 to €5,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,112 | €290,088 | -€40,024 | -12.1% |
| Fixed assets | 21/28 | €244,540 | €207,194 | -€37,345 | -15.3% |
| Tangible fixed assets | 22/27 | €244,540 | €207,194 | -€37,345 | -15.3% |
| Land and buildings | 22 | €204,850 | €195,869 | -€8,980 | -4.4% |
| Furniture and vehicles | 24 | €16,103 | €11,325 | -€4,778 | -29.7% |
| Leasing and similar rights | 25 | €23,587 | €0 | -€23,587 | -100.0% |
| Current assets | 29/58 | €85,572 | €82,893 | -€2,679 | -3.1% |
| Amounts receivable within one year | 40/41 | €68,142 | €77,673 | +€9,531 | +14.0% |
| Trade receivables | 40 | €29,011 | €26,887 | -€2,124 | -7.3% |
| Other amounts receivable | 41 | €39,131 | €50,786 | +€11,654 | +29.8% |
| Cash at bank and in hand | 54/58 | €17,430 | €5,220 | -€12,209 | -70.0% |
| Total equity and liabilities | 10/49 | €330,112 | €290,088 | -€40,024 | -12.1% |
| Equity | 10/15 | €236,275 | €233,452 | -€2,823 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,156 | €19,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,296 | €17,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,719 | €201,896 | -€2,823 | -1.4% |
| Amounts payable | 17/49 | €93,837 | €56,636 | -€37,201 | -39.6% |
| Amounts payable after more than one year | 17 | €15,202 | €0 | -€15,202 | -100.0% |
| Financial debts | 170/4 | €15,202 | €0 | -€15,202 | -100.0% |
| Amounts payable within one year | 42/48 | €78,635 | €56,636 | -€21,999 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €21,935 | €15,202 | -€6,733 | -30.7% |
| Trade debts | 44 | €16,202 | €6,924 | -€9,279 | -57.3% |
| Suppliers | 440/4 | €16,202 | €6,924 | -€9,279 | -57.3% |
| Taxes, remuneration and social security | 45 | €24,118 | €16,450 | -€7,668 | -31.8% |
| Taxes | 450/3 | €24,118 | €16,450 | -€7,668 | -31.8% |
| Other amounts payable | 47/48 | €16,380 | €18,060 | +€1,680 | +10.3% |
| Non-recurring operating income | 76A | - | €1,501 | +€1,501 | |
| Remuneration, social security and pensions | 62 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,559 | €13,758 | +€199 | +1.5% |
| Other operating charges | 640/8 | €2,469 | €10,907 | +€8,437 | +341.7% |
| Gross operating margin | 9900 | €44,761 | €28,906 | -€15,856 | -35.4% |
| Operating profit (loss) | 9901 | €28,733 | €4,218 | -€24,515 | -85.3% |
| Financial income | 75/76B | €2,443 | €2,201 | -€242 | -9.9% |
| Recurring financial income | 75 | €2,443 | €2,201 | -€242 | -9.9% |
| Financial charges | 65/66B | €3,829 | €3,619 | -€209 | -5.5% |
| Recurring financial charges | 65 | €3,829 | €3,619 | -€209 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €27,348 | €2,800 | -€24,547 | -89.8% |
| Income taxes | 67/77 | €10,052 | €5,623 | -€4,429 | -44.1% |
| Profit (loss) for the period | 9904 | €17,296 | -€2,823 | -€20,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,296 | -€2,823 | -€20,119 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.