FIVAN 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.
FIVAN CONSULTING
Largest movements
- Tangible fixed assets -€15,306
down €15,306 (-31.1%), from €49,229 to €33,923
- Cash +€10,507
up €10,507 (+7.9%), from €133,333 to €143,840
mainly Other debts (+€43,341) and Depreciation (+€18,265)
- Other debts +€43,341
up €43,341 (+72.2%), from €60,000 to €103,341
- Reserves -€33,802
down €33,802 (-13.8%), from €245,287 to €211,485
of which Distributable reserves: -€33,802
- Debts after one year -€11,329
down €11,329 (-51.9%), from €21,820 to €10,491
- Gross operating margin -€20,253
down €20,253, from €7,031 to -€13,222
- Depreciation +€690
up €690 (+3.9%), from €17,575 to €18,265
- Other operating charges +€154
up €154 (+14.0%), from €1,104 to €1,258
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 | €482,888 | €481,195 | -€1,693 | -0.4% |
| Fixed assets | 21/28 | €324,326 | €309,020 | -€15,306 | -4.7% |
| Tangible fixed assets | 22/27 | €49,229 | €33,923 | -€15,306 | -31.1% |
| Furniture and vehicles | 24 | €49,229 | €33,923 | -€15,306 | -31.1% |
| Financial fixed assets | 28 | €275,096 | €275,096 | = | 0.0% |
| Current assets | 29/58 | €158,562 | €172,175 | +€13,613 | +8.6% |
| Amounts receivable within one year | 40/41 | €23,705 | €26,764 | +€3,059 | +12.9% |
| Other amounts receivable | 41 | €23,705 | €26,764 | +€3,059 | +12.9% |
| Cash at bank and in hand | 54/58 | €133,333 | €143,840 | +€10,507 | +7.9% |
| Deferred charges and accrued income | 490/1 | €1,525 | €1,571 | +€46 | +3.0% |
| Total equity and liabilities | 10/49 | €482,888 | €481,195 | -€1,693 | -0.4% |
| Equity | 10/15 | €389,137 | €355,335 | -€33,802 | -8.7% |
| Contributions | 10/11 | €143,850 | €143,850 | = | 0.0% |
| Reserves | 13 | €245,287 | €211,485 | -€33,802 | -13.8% |
| Non-distributable reserves | 130/1 | €14,385 | €14,385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,385 | €14,385 | = | 0.0% |
| Distributable reserves | 133 | €230,902 | €197,100 | -€33,802 | -14.6% |
| Amounts payable | 17/49 | €93,751 | €125,860 | +€32,109 | +34.2% |
| Amounts payable after more than one year | 17 | €21,820 | €10,491 | -€11,329 | -51.9% |
| Financial debts | 170/4 | €21,820 | €10,491 | -€11,329 | -51.9% |
| Amounts payable within one year | 42/48 | €71,932 | €115,369 | +€43,437 | +60.4% |
| Current portion of amounts payable after more than one year | 42 | €11,209 | €11,329 | +€120 | +1.1% |
| Trade debts | 44 | €468 | €402 | -€66 | -14.2% |
| Suppliers | 440/4 | €468 | €402 | -€66 | -14.2% |
| Taxes, remuneration and social security | 45 | €255 | €297 | +€43 | +16.7% |
| Taxes | 450/3 | €255 | €297 | +€43 | +16.7% |
| Other amounts payable | 47/48 | €60,000 | €103,341 | +€43,341 | +72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,575 | €18,265 | +€690 | +3.9% |
| Other operating charges | 640/8 | €1,104 | €1,258 | +€154 | +14.0% |
| Gross operating margin | 9900 | €7,031 | -€13,222 | -€20,253 | |
| Operating profit (loss) | 9901 | -€11,648 | -€32,745 | -€21,098 | -181.1% |
| Financial charges | 65/66B | €810 | €759 | -€51 | -6.3% |
| Recurring financial charges | 65 | €810 | €759 | -€51 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,458 | -€33,505 | -€21,047 | -168.9% |
| Income taxes | 67/77 | €255 | €297 | +€43 | +16.7% |
| Profit (loss) for the period | 9904 | -€12,713 | -€33,802 | -€21,089 | -165.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,713 | -€33,802 | -€21,089 | -165.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.