FiSi 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.
FiSi Consulting
Largest movements
- Receivables within one year +€287,032
up €287,032 (+78.3%), from €366,519 to €653,552
of which Trade receivables: +€230,160
- Profit (loss) carried forward +€195,167
up €195,167 (+124%), from €156,897 to €352,064
- Tax, wage and social debts +€105,461
up €105,461 (+78.8%), from €133,884 to €239,345
- Other debts -€50,088
down €50,088 (-80.0%), from €62,588 to €12,500
- Trade debts +€42,985
up €42,985 (+569%), from €7,561 to €50,546
- Short-term financial debts -€6,866
down €6,866 (-74.0%), from €9,273 to €2,407
- Gross operating margin +€232,141
up €232,141 (+615%), from €37,751 to €269,892
- Taxes +€67,832
up €67,832 (+1,189%), from €5,705 to €73,537
- Financial charges -€9,971
down €9,971 (-94.4%), from €10,565 to €594
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.
Derived cash bridge
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 | €372,203 | €658,861 | +€286,658 | +77.0% |
| Fixed assets | 21/28 | €1,123 | €749 | -€374 | -33.3% |
| Tangible fixed assets | 22/27 | €1,123 | €749 | -€374 | -33.3% |
| Plant, machinery and equipment | 23 | €1,123 | €749 | -€374 | -33.3% |
| Current assets | 29/58 | €371,080 | €658,113 | +€287,032 | +77.4% |
| Amounts receivable within one year | 40/41 | €366,519 | €653,552 | +€287,032 | +78.3% |
| Trade receivables | 40 | €108,490 | €338,651 | +€230,160 | +212% |
| Other amounts receivable | 41 | €258,029 | €314,901 | +€56,872 | +22.0% |
| Cash at bank and in hand | 54/58 | €4,561 | €4,561 | = | 0.0% |
| Total equity and liabilities | 10/49 | €372,203 | €658,861 | +€286,658 | +77.0% |
| Equity | 10/15 | €158,897 | €354,064 | +€195,167 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,897 | €352,064 | +€195,167 | +124% |
| Amounts payable | 17/49 | €213,306 | €304,797 | +€91,491 | +42.9% |
| Amounts payable within one year | 42/48 | €213,306 | €304,797 | +€91,491 | +42.9% |
| Financial debts | 43 | €9,273 | €2,407 | -€6,866 | -74.0% |
| Credit institutions | 430/8 | €9,273 | €2,407 | -€6,866 | -74.0% |
| Trade debts | 44 | €7,561 | €50,546 | +€42,985 | +569% |
| Suppliers | 440/4 | €7,561 | €50,546 | +€42,985 | +569% |
| Taxes, remuneration and social security | 45 | €133,884 | €239,345 | +€105,461 | +78.8% |
| Taxes | 450/3 | €133,884 | €239,345 | +€105,461 | +78.8% |
| Other amounts payable | 47/48 | €62,588 | €12,500 | -€50,088 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €374 | +€374 | |
| Other operating charges | 640/8 | €150 | €220 | +€69 | +46.3% |
| Gross operating margin | 9900 | €37,751 | €269,892 | +€232,141 | +615% |
| Operating profit (loss) | 9901 | €37,601 | €269,298 | +€231,697 | +616% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €10,565 | €594 | -€9,971 | -94.4% |
| Recurring financial charges | 65 | €10,565 | €594 | -€9,971 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €27,041 | €268,704 | +€241,663 | +894% |
| Income taxes | 67/77 | €5,705 | €73,537 | +€67,832 | +1,189% |
| Profit (loss) for the period | 9904 | €21,336 | €195,167 | +€173,831 | +815% |
| Profit (loss) for the period to be appropriated | 9905 | €21,336 | €195,167 | +€173,831 | +815% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.