FK CONSULT: 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.
FK CONSULT
Largest movements
- Receivables within one year -€2,446
down €2,446 (-5.4%), from €45,547 to €43,101
- Deferred charges and accrued income -€499
down €499 (-16.8%), from €2,968 to €2,469
- Profit (loss) carried forward -€2,741
down €2,741 (-11.0%), from -€24,822 to -€27,563
- Financial charges +€1,102
up €1,102 (+140.2%), from €786 to €1,888
of which Non-recurring financial charges: +€1,009
- Other operating charges -€948
down €948 (-69.2%), from €1,370 to €422
- Financial income -€500
down €500 (-16.8%), from €2,970 to €2,470
- Gross operating margin +€360
up €360 (+12.7%), from -€2,830 to -€2,470
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 | €48,719 | €45,760 | -€2,959 | -6.1% |
| Current assets | 29/58 | €48,719 | €45,760 | -€2,959 | -6.1% |
| Amounts receivable within one year | 40/41 | €45,547 | €43,101 | -€2,446 | -5.4% |
| Other amounts receivable | 41 | €45,547 | €43,101 | -€2,446 | -5.4% |
| Cash at bank and in hand | 54/58 | €204 | €190 | -€14 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,968 | €2,469 | -€499 | -16.8% |
| Total equity and liabilities | 10/49 | €48,719 | €45,760 | -€2,959 | -6.1% |
| Equity | 10/15 | €47,638 | €44,897 | -€2,741 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,860 | €53,860 | = | 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 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,822 | -€27,563 | -€2,741 | -11.0% |
| Amounts payable | 17/49 | €1,081 | €863 | -€218 | -20.2% |
| Amounts payable within one year | 42/48 | €1,081 | €863 | -€218 | -20.2% |
| Trade debts | 44 | €650 | €441 | -€209 | -32.2% |
| Suppliers | 440/4 | €650 | €441 | -€209 | -32.2% |
| Taxes, remuneration and social security | 45 | €431 | €422 | -€9 | -2.1% |
| Taxes | 450/3 | €431 | €422 | -€9 | -2.1% |
| Other operating charges | 640/8 | €1,370 | €422 | -€948 | -69.2% |
| Gross operating margin | 9900 | -€2,830 | -€2,470 | +€360 | +12.7% |
| Operating profit (loss) | 9901 | -€4,200 | -€2,892 | +€1,308 | +31.1% |
| Financial income | 75/76B | €2,970 | €2,470 | -€500 | -16.8% |
| Recurring financial income | 75 | €2,970 | €2,470 | -€500 | -16.8% |
| Financial charges | 65/66B | €786 | €1,888 | +€1,102 | +140.2% |
| Recurring financial charges | 65 | €786 | €879 | +€93 | +11.8% |
| Non-recurring financial charges | 66B | - | €1,009 | +€1,009 | |
| Profit (loss) for the period before taxes | 9903 | -€2,016 | -€2,310 | -€294 | -14.6% |
| Income taxes | 67/77 | €431 | €432 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€2,447 | -€2,742 | -€295 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,447 | -€2,742 | -€295 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.