FKonsultancy: 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.
FKonsultancy
Largest movements
- Cash -€47,224
down €47,224 (-68.0%), from €69,403 to €22,179
mainly Contributions, distributions and other (-€70,546) and Other debts (-€55,901)
- Tangible fixed assets -€15,083
down €15,083 (-40.9%), from €36,842 to €21,759
- Receivables within one year -€8,957
down €8,957 (-41.9%), from €21,375 to €12,418
of which Trade receivables: -€6,521
- Other debts -€55,901
down €55,901 (-72.2%), from €77,413 to €21,511
- Reserves -€11,546
no longer reported in 2025 (was €11,546)
- Debts after one year -€11,486
down €11,486 (-67.8%), from €16,932 to €5,446
- Tax, wage and social debts +€7,970
up €7,970 (+87.4%), from €9,122 to €17,092
- Gross operating margin -€13,145
down €13,145 (-12.5%), from €105,042 to €91,896
- Depreciation +€6,676
up €6,676 (+79.4%), from €8,407 to €15,083
- Taxes -€3,319
down €3,319 (-17.5%), from €18,981 to €15,663
- Other operating charges -€2,633
down €2,633 (-76.6%), from €3,438 to €805
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 | €127,620 | €56,476 | -€71,144 | -55.7% |
| Fixed assets | 21/28 | €36,842 | €21,879 | -€14,963 | -40.6% |
| Tangible fixed assets | 22/27 | €36,842 | €21,759 | -€15,083 | -40.9% |
| Leasing and similar rights | 25 | €36,842 | €21,759 | -€15,083 | -40.9% |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €90,778 | €34,597 | -€56,181 | -61.9% |
| Amounts receivable within one year | 40/41 | €21,375 | €12,418 | -€8,957 | -41.9% |
| Trade receivables | 40 | €17,920 | €11,399 | -€6,521 | -36.4% |
| Other amounts receivable | 41 | €3,454 | €1,019 | -€2,436 | -70.5% |
| Cash at bank and in hand | 54/58 | €69,403 | €22,179 | -€47,224 | -68.0% |
| Total equity and liabilities | 10/49 | €127,620 | €56,476 | -€71,144 | -55.7% |
| Equity | 10/15 | €11,646 | €387 | -€11,259 | -96.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,546 | - | -€11,546 | |
| Distributable reserves | 133 | €11,546 | - | -€11,546 | |
| Profit (loss) carried forward | 14 | - | €287 | +€287 | |
| Amounts payable | 17/49 | €115,975 | €56,089 | -€59,886 | -51.6% |
| Amounts payable after more than one year | 17 | €16,932 | €5,446 | -€11,486 | -67.8% |
| Financial debts | 170/4 | €16,932 | €5,446 | -€11,486 | -67.8% |
| Amounts payable within one year | 42/48 | €99,043 | €50,643 | -€48,400 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €10,166 | €10,620 | +€454 | +4.5% |
| Trade debts | 44 | €2,342 | €1,419 | -€923 | -39.4% |
| Suppliers | 440/4 | €2,342 | €1,419 | -€923 | -39.4% |
| Taxes, remuneration and social security | 45 | €9,122 | €17,092 | +€7,970 | +87.4% |
| Taxes | 450/3 | €9,122 | €17,092 | +€7,970 | +87.4% |
| Other amounts payable | 47/48 | €77,413 | €21,511 | -€55,901 | -72.2% |
| Non-recurring operating income | 76A | €3,456 | - | -€3,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,407 | €15,083 | +€6,676 | +79.4% |
| Other operating charges | 640/8 | €3,438 | €805 | -€2,633 | -76.6% |
| Gross operating margin | 9900 | €105,042 | €91,896 | -€13,145 | -12.5% |
| Operating profit (loss) | 9901 | €93,197 | €76,008 | -€17,189 | -18.4% |
| Financial income | 75/76B | €13 | €4 | -€8 | -64.2% |
| Recurring financial income | 75 | €13 | €4 | -€8 | -64.2% |
| Financial charges | 65/66B | €1,114 | €1,063 | -€51 | -4.6% |
| Recurring financial charges | 65 | €1,114 | €1,063 | -€51 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €92,096 | €74,950 | -€17,146 | -18.6% |
| Income taxes | 67/77 | €18,981 | €15,663 | -€3,319 | -17.5% |
| Profit (loss) for the period | 9904 | €73,114 | €59,287 | -€13,827 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,114 | €59,287 | -€13,827 | -18.9% |
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 3 October 2026 via checked.be.