FiVe Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets +€46,822
new in 2025: €46,822
of which Leasing and similar rights: +€41,855
- Receivables within one year +€6,271
up €6,271 (+1,486%), from €422 to €6,692
of which Other amounts receivable: +€3,826
- Cash +€2,869
up €2,869 (+220%), from €1,302 to €4,172
mainly Debts after one year (+€32,841) and Net result for the year (+€14,008)
- Deferred charges and accrued income +€2,630
new in 2025: €2,630
- Debts after one year +€32,841
new in 2025: €32,841
- Reserves +€11,505
new in 2025: €11,505
- Current portion of long-term debt +€8,378
new in 2025: €8,378
- Profit (loss) carried forward +€2,503
up €2,503, from -€2,503 to €0
- Tax, wage and social debts +€1,753
new in 2025: €1,753
- Gross operating margin +€23,703
up €23,703, from -€2,503 to €21,200
- Taxes +€3,722
new in 2025: €3,722
- Depreciation +€2,283
new in 2025: €2,283
- Financial charges +€658
new in 2025: €658
- Other operating charges +€529
new in 2025: €529
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 | €1,724 | €60,316 | +€58,592 | +3,398% |
| Fixed assets | 21/28 | - | €46,822 | +€46,822 | |
| Tangible fixed assets | 22/27 | - | €46,822 | +€46,822 | |
| Furniture and vehicles | 24 | - | €4,966 | +€4,966 | |
| Leasing and similar rights | 25 | - | €41,855 | +€41,855 | |
| Current assets | 29/58 | €1,724 | €13,494 | +€11,770 | +683% |
| Amounts receivable within one year | 40/41 | €422 | €6,692 | +€6,271 | +1,486% |
| Trade receivables | 40 | - | €2,444 | +€2,444 | |
| Other amounts receivable | 41 | €422 | €4,248 | +€3,826 | +907% |
| Cash at bank and in hand | 54/58 | €1,302 | €4,172 | +€2,869 | +220% |
| Deferred charges and accrued income | 490/1 | - | €2,630 | +€2,630 | |
| Total equity and liabilities | 10/49 | €1,724 | €60,316 | +€58,592 | +3,398% |
| Equity | 10/15 | -€1,003 | €13,005 | +€14,008 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €11,505 | +€11,505 | |
| Distributable reserves | 133 | - | €11,505 | +€11,505 | |
| Profit (loss) carried forward | 14 | -€2,503 | €0 | +€2,503 | |
| Amounts payable | 17/49 | €2,727 | €47,311 | +€44,584 | +1,635% |
| Amounts payable after more than one year | 17 | - | €32,841 | +€32,841 | |
| Financial debts | 170/4 | - | €32,841 | +€32,841 | |
| Amounts payable within one year | 42/48 | €2,727 | €14,470 | +€11,743 | +431% |
| Current portion of amounts payable after more than one year | 42 | - | €8,378 | +€8,378 | |
| Trade debts | 44 | €1,382 | €2,797 | +€1,415 | +102% |
| Suppliers | 440/4 | €1,382 | €2,797 | +€1,415 | +102% |
| Taxes, remuneration and social security | 45 | - | €1,753 | +€1,753 | |
| Taxes | 450/3 | - | €1,753 | +€1,753 | |
| Other amounts payable | 47/48 | €1,345 | €1,543 | +€198 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,283 | +€2,283 | |
| Other operating charges | 640/8 | - | €529 | +€529 | |
| Gross operating margin | 9900 | -€2,503 | €21,200 | +€23,703 | |
| Operating profit (loss) | 9901 | -€2,503 | €18,388 | +€20,891 | |
| Financial charges | 65/66B | - | €658 | +€658 | |
| Recurring financial charges | 65 | - | €658 | +€658 | |
| Profit (loss) for the period before taxes | 9903 | -€2,503 | €17,730 | +€20,233 | |
| Income taxes | 67/77 | - | €3,722 | +€3,722 | |
| Profit (loss) for the period | 9904 | -€2,503 | €14,008 | +€16,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,503 | €14,008 | +€16,511 |
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 13 October 2026 via checked.be.