FIVE CONSULT: 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.
FIVE CONSULT
Largest movements
- Tangible fixed assets -€7,133
down €7,133 (-36.3%), from €19,653 to €12,520
- Current investments -€6,622
down €6,622 (-93.0%), from €7,123 to €501
- Cash +€6,464
up €6,464 (+93.3%), from €6,929 to €13,393
mainly Depreciation (+€7,133) and Current investments (+€6,622)
- Deferred charges and accrued income +€699
up €699 (+60.0%), from €1,166 to €1,865
- Profit (loss) carried forward +€4,240
up €4,240 (+24.2%), from -€17,485 to -€13,245
- Reserves -€4,000
down €4,000 (-12.5%), from €32,113 to €28,113
of which Distributable reserves: -€4,000
- Tax, wage and social debts -€3,563
down €3,563 (-43.9%), from €8,123 to €4,560
- Other debts -€2,096
down €2,096 (-15.2%), from €13,768 to €11,672
- Accrued charges and deferred income -€591
down €591 (-11.4%), from €5,191 to €4,600
- Gross operating margin +€15,417
up €15,417, from -€2,468 to €12,948
- Taxes +€660
up €660 (+441%), from €150 to €810
- Depreciation +€339
up €339 (+5.0%), from €6,795 to €7,133
- Other operating charges +€200
up €200 (+36.8%), from €544 to €743
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 | €48,586 | €42,408 | -€6,178 | -12.7% |
| Fixed assets | 21/28 | €19,653 | €12,520 | -€7,133 | -36.3% |
| Tangible fixed assets | 22/27 | €19,653 | €12,520 | -€7,133 | -36.3% |
| Furniture and vehicles | 24 | €19,653 | €12,520 | -€7,133 | -36.3% |
| Current assets | 29/58 | €28,932 | €29,888 | +€956 | +3.3% |
| Amounts receivable within one year | 40/41 | €13,715 | €14,128 | +€414 | +3.0% |
| Trade receivables | 40 | €7,843 | €11,928 | +€4,086 | +52.1% |
| Other amounts receivable | 41 | €5,872 | €2,200 | -€3,672 | -62.5% |
| Current investments | 50/53 | €7,123 | €501 | -€6,622 | -93.0% |
| Cash at bank and in hand | 54/58 | €6,929 | €13,393 | +€6,464 | +93.3% |
| Deferred charges and accrued income | 490/1 | €1,166 | €1,865 | +€699 | +60.0% |
| Total equity and liabilities | 10/49 | €48,586 | €42,408 | -€6,178 | -12.7% |
| Equity | 10/15 | €20,828 | €21,068 | +€240 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,113 | €28,113 | -€4,000 | -12.5% |
| 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 | €30,253 | €26,253 | -€4,000 | -13.2% |
| Profit (loss) carried forward | 14 | -€17,485 | -€13,245 | +€4,240 | +24.2% |
| Amounts payable | 17/49 | €27,758 | €21,340 | -€6,417 | -23.1% |
| Amounts payable within one year | 42/48 | €22,567 | €16,740 | -€5,826 | -25.8% |
| Trade debts | 44 | €676 | €509 | -€167 | -24.8% |
| Suppliers | 440/4 | €676 | €509 | -€167 | -24.8% |
| Taxes, remuneration and social security | 45 | €8,123 | €4,560 | -€3,563 | -43.9% |
| Taxes | 450/3 | €8,123 | €4,560 | -€3,563 | -43.9% |
| Other amounts payable | 47/48 | €13,768 | €11,672 | -€2,096 | -15.2% |
| Accrued charges and deferred income | 492/3 | €5,191 | €4,600 | -€591 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,795 | €7,133 | +€339 | +5.0% |
| Other operating charges | 640/8 | €544 | €743 | +€200 | +36.8% |
| Gross operating margin | 9900 | -€2,468 | €12,948 | +€15,417 | |
| Operating profit (loss) | 9901 | -€9,806 | €5,072 | +€14,878 | |
| Financial income | 75/76B | €90 | €136 | +€45 | +50.0% |
| Recurring financial income | 75 | €90 | €136 | +€45 | +50.0% |
| Financial charges | 65/66B | €281 | €158 | -€123 | -43.9% |
| Recurring financial charges | 65 | €281 | €158 | -€123 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,997 | €5,050 | +€15,047 | |
| Income taxes | 67/77 | €150 | €810 | +€660 | +441% |
| Profit (loss) for the period | 9904 | -€10,147 | €4,240 | +€14,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,147 | €4,240 | +€14,386 |
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 16 October 2026 via checked.be.