FKS CONSULTING: 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.
FKS CONSULTING
Largest movements
- Tangible fixed assets -€20,906
down €20,906 (-57.7%), from €36,218 to €15,312
of which Other tangible fixed assets: -€14,653
- Receivables within one year +€8,833
up €8,833 (+33.6%), from €26,254 to €35,087
of which Trade receivables: +€8,008
- Cash -€924
down €924 (-100%), from €924 to €0
mainly Net result for the year (-€14,554) and Provisions (-€10,761)
- Short-term financial debts +€14,019
up €14,019 (+350%), from €4,010 to €18,029
- Reserves -€13,726
down €13,726 (-36.1%), from €38,027 to €24,301
of which Distributable reserves: -€9,925
- Provisions -€10,761
down €10,761 (-100%), from €10,761 to €0
of which Provisions for liabilities and charges: -€9,493
- Profit (loss) carried forward -€10,753
down €10,753 (-60.6%), from -€17,734 to -€28,487
- Trade debts +€8,340
up €8,340 (+119%), from €7,022 to €15,363
- Gross operating margin -€20,460
down €20,460 (-73.3%), from €27,917 to €7,457
- Provisions -€9,493
new in 2025: -€9,493
- Depreciation -€4,311
down €4,311 (-13.8%), from €31,207 to €26,896
- Taxes -€1,954
down €1,954 (-81.5%), from €2,396 to €442
- Financial charges -€624
down €624 (-19.5%), from €3,204 to €2,580
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 | €64,690 | €51,655 | -€13,036 | -20.2% |
| Fixed assets | 21/28 | €36,218 | €15,312 | -€20,906 | -57.7% |
| Tangible fixed assets | 22/27 | €36,218 | €15,312 | -€20,906 | -57.7% |
| Land and buildings | 22 | €14,753 | €3,146 | -€11,607 | -78.7% |
| Furniture and vehicles | 24 | €977 | €6,331 | +€5,354 | +548% |
| Other tangible fixed assets | 26 | €20,488 | €5,835 | -€14,653 | -71.5% |
| Current assets | 29/58 | €28,473 | €36,343 | +€7,870 | +27.6% |
| Amounts receivable within one year | 40/41 | €26,254 | €35,087 | +€8,833 | +33.6% |
| Trade receivables | 40 | €14,967 | €22,975 | +€8,008 | +53.5% |
| Other amounts receivable | 41 | €11,287 | €12,112 | +€825 | +7.3% |
| Cash at bank and in hand | 54/58 | €924 | €0 | -€924 | -100% |
| Deferred charges and accrued income | 490/1 | €1,296 | €1,256 | -€40 | -3.0% |
| Total equity and liabilities | 10/49 | €64,690 | €51,655 | -€13,036 | -20.2% |
| Equity | 10/15 | €26,494 | €2,015 | -€24,479 | -92.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,027 | €24,301 | -€13,726 | -36.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,801 | €0 | -€3,801 | -100% |
| Distributable reserves | 133 | €34,226 | €24,301 | -€9,925 | -29.0% |
| Profit (loss) carried forward | 14 | -€17,734 | -€28,487 | -€10,753 | -60.6% |
| Provisions and deferred taxes | 16 | €10,761 | €0 | -€10,761 | -100% |
| Provisions for liabilities and charges | 160/5 | €9,493 | €0 | -€9,493 | -100% |
| Pensions and similar obligations | 160 | €9,493 | €0 | -€9,493 | -100% |
| Deferred taxes | 168 | €1,267 | €0 | -€1,267 | -100% |
| Amounts payable | 17/49 | €27,436 | €49,640 | +€22,204 | +80.9% |
| Amounts payable within one year | 42/48 | €27,436 | €49,640 | +€22,204 | +80.9% |
| Financial debts | 43 | €4,010 | €18,029 | +€14,019 | +350% |
| Credit institutions | 430/8 | €4,010 | €18,029 | +€14,019 | +350% |
| Trade debts | 44 | €7,022 | €15,363 | +€8,340 | +119% |
| Suppliers | 440/4 | €7,022 | €15,363 | +€8,340 | +119% |
| Taxes, remuneration and social security | 45 | €239 | €0 | -€239 | -100% |
| Taxes | 450/3 | €239 | €0 | -€239 | -100% |
| Other amounts payable | 47/48 | €16,165 | €16,249 | +€84 | +0.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,207 | €26,896 | -€4,311 | -13.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€9,493 | -€9,493 | |
| Other operating charges | 640/8 | €3,045 | €2,933 | -€111 | -3.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,917 | €7,457 | -€20,460 | -73.3% |
| Operating profit (loss) | 9901 | -€6,335 | -€12,879 | -€6,545 | -103% |
| Financial income | 75/76B | €94 | €80 | -€14 | -14.9% |
| Recurring financial income | 75 | €94 | €80 | -€14 | -14.9% |
| Financial charges | 65/66B | €3,204 | €2,580 | -€624 | -19.5% |
| Recurring financial charges | 65 | €3,204 | €2,580 | -€624 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,445 | -€15,379 | -€5,934 | -62.8% |
| Transfer from deferred taxes | 780 | €1,267 | €1,267 | +€0 | 0.0% |
| Income taxes | 67/77 | €2,396 | €442 | -€1,954 | -81.5% |
| Profit (loss) for the period | 9904 | -€10,574 | -€14,554 | -€3,981 | -37.6% |
| Transfer from tax-exempt reserves | 789 | €3,801 | €3,801 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,772 | -€10,753 | -€3,981 | -58.8% |
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 27 October 2026 via checked.be.