FN-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.
FN-CONSULT
Largest movements
- Cash +€31,734
up €31,734 (+101%), from €31,552 to €63,286
mainly Net result for the year (+€52,805) and Tax, wage and social debts (+€8,029)
- Receivables within one year +€19,449
up €19,449 (+55.1%), from €35,288 to €54,737
of which Other amounts receivable: +€19,800
- Reserves +€37,555
up €37,555 (+33.4%), from €112,299 to €149,853
of which Distributable reserves: +€37,555
- Tax, wage and social debts +€8,029
up €8,029 (+72.6%), from €11,060 to €19,088
- Trade debts +€7,519
up €7,519 (+630%), from €1,194 to €8,714
- Gross operating margin -€12,882
down €12,882 (-53.0%), from €24,293 to €11,411
- Financial income -€5,836
down €5,836 (-10.4%), from €56,000 to €50,164
- Taxes -€3,969
down €3,969 (-32.9%), from €12,071 to €8,102
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 | €142,110 | €193,305 | +€51,195 | +36.0% |
| Fixed assets | 21/28 | €75,000 | €75,000 | = | 0.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €67,110 | €118,305 | +€51,195 | +76.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,288 | €54,737 | +€19,449 | +55.1% |
| Trade receivables | 40 | €351 | €0 | -€351 | -100% |
| Other amounts receivable | 41 | €34,937 | €54,737 | +€19,800 | +56.7% |
| Cash at bank and in hand | 54/58 | €31,552 | €63,286 | +€31,734 | +101% |
| Deferred charges and accrued income | 490/1 | €270 | €283 | +€12 | +4.6% |
| Total equity and liabilities | 10/49 | €142,110 | €193,305 | +€51,195 | +36.0% |
| Equity | 10/15 | €113,299 | €150,853 | +€37,555 | +33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €112,299 | €149,853 | +€37,555 | +33.4% |
| Non-distributable reserves | 130/1 | €360 | €360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €360 | €360 | = | 0.0% |
| Distributable reserves | 133 | €111,939 | €149,493 | +€37,555 | +33.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,811 | €42,452 | +€13,641 | +47.3% |
| Amounts payable within one year | 42/48 | €28,811 | €42,452 | +€13,641 | +47.3% |
| Trade debts | 44 | €1,194 | €8,714 | +€7,519 | +630% |
| Suppliers | 440/4 | €1,194 | €8,714 | +€7,519 | +630% |
| Taxes, remuneration and social security | 45 | €11,060 | €19,088 | +€8,029 | +72.6% |
| Taxes | 450/3 | €11,060 | €19,088 | +€8,029 | +72.6% |
| Other amounts payable | 47/48 | €16,557 | €14,650 | -€1,907 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €644 | €660 | +€16 | +2.5% |
| Gross operating margin | 9900 | €24,293 | €11,411 | -€12,882 | -53.0% |
| Operating profit (loss) | 9901 | €23,649 | €10,750 | -€12,899 | -54.5% |
| Financial income | 75/76B | €56,000 | €50,164 | -€5,836 | -10.4% |
| Recurring financial income | 75 | €56,000 | €50,164 | -€5,836 | -10.4% |
| Financial charges | 65/66B | €2 | €8 | +€6 | +283% |
| Recurring financial charges | 65 | €2 | €0 | -€2 | -100% |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €79,647 | €60,906 | -€18,740 | -23.5% |
| Income taxes | 67/77 | €12,071 | €8,102 | -€3,969 | -32.9% |
| Profit (loss) for the period | 9904 | €67,576 | €52,805 | -€14,772 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,576 | €52,805 | -€14,772 | -21.9% |
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.