Fnayou 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.
Fnayou Consulting
Largest movements
- Cash +€28,847
up €28,847 (+76.2%), from €37,850 to €66,696
mainly Net result for the year (+€92,429) and Depreciation (+€6,232)
- Tangible fixed assets +€28,352
up €28,352 (+2,422%), from €1,171 to €29,523
of which Furniture and vehicles: +€27,952
- Receivables within one year +€27,298
up €27,298 (+99.2%), from €27,507 to €54,806
of which Other amounts receivable: +€30,520
- Deferred charges and accrued income +€2,597
up €2,597 (+1,347%), from €193 to €2,790
- Reserves +€92,429
up €92,429 (+203%), from €45,593 to €138,022
- Tax, wage and social debts -€5,397
down €5,397 (-29.8%), from €18,120 to €12,723
- Gross operating margin +€65,388
up €65,388 (+109%), from €59,841 to €125,229
- Taxes +€13,591
up €13,591 (+119%), from €11,400 to €24,991
- Other operating charges +€3,218
new in 2025: €3,218
- Depreciation +€3,214
up €3,214 (+106%), from €3,018 to €6,232
- Financial income +€1,613
up €1,613 (+837%), from €193 to €1,805
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.
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 | €66,721 | €153,815 | +€87,094 | +131% |
| Fixed assets | 21/28 | €1,171 | €29,523 | +€28,352 | +2,422% |
| Tangible fixed assets | 22/27 | €1,171 | €29,523 | +€28,352 | +2,422% |
| Plant, machinery and equipment | 23 | €1,171 | €1,571 | +€400 | +34.2% |
| Furniture and vehicles | 24 | - | €27,952 | +€27,952 | |
| Current assets | 29/58 | €65,550 | €124,292 | +€58,742 | +89.6% |
| Amounts receivable within one year | 40/41 | €27,507 | €54,806 | +€27,298 | +99.2% |
| Trade receivables | 40 | €10,842 | €7,620 | -€3,221 | -29.7% |
| Other amounts receivable | 41 | €16,666 | €47,185 | +€30,520 | +183% |
| Cash at bank and in hand | 54/58 | €37,850 | €66,696 | +€28,847 | +76.2% |
| Deferred charges and accrued income | 490/1 | €193 | €2,790 | +€2,597 | +1,347% |
| Total equity and liabilities | 10/49 | €66,721 | €153,815 | +€87,094 | +131% |
| Equity | 10/15 | €48,593 | €141,022 | +€92,429 | +190% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,593 | €138,022 | +€92,429 | +203% |
| Distributable reserves | 133 | €45,593 | €138,022 | +€92,429 | +203% |
| Amounts payable | 17/49 | €18,127 | €12,793 | -€5,334 | -29.4% |
| Amounts payable within one year | 42/48 | €18,127 | €12,793 | -€5,334 | -29.4% |
| Trade debts | 44 | €7 | €70 | +€62 | +842% |
| Suppliers | 440/4 | €7 | €70 | +€62 | +842% |
| Taxes, remuneration and social security | 45 | €18,120 | €12,723 | -€5,397 | -29.8% |
| Taxes | 450/3 | €18,120 | €12,723 | -€5,397 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,018 | €6,232 | +€3,214 | +106% |
| Other operating charges | 640/8 | - | €3,218 | +€3,218 | |
| Gross operating margin | 9900 | €59,841 | €125,229 | +€65,388 | +109% |
| Operating profit (loss) | 9901 | €56,823 | €115,779 | +€58,956 | +104% |
| Financial income | 75/76B | €193 | €1,805 | +€1,613 | +837% |
| Recurring financial income | 75 | €193 | €1,805 | +€1,613 | +837% |
| Financial charges | 65/66B | €22 | €165 | +€143 | +654% |
| Recurring financial charges | 65 | €22 | €165 | +€143 | +654% |
| Profit (loss) for the period before taxes | 9903 | €56,994 | €117,420 | +€60,426 | +106% |
| Income taxes | 67/77 | €11,400 | €24,991 | +€13,591 | +119% |
| Profit (loss) for the period | 9904 | €45,593 | €92,429 | +€46,835 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €45,593 | €92,429 | +€46,835 | +103% |
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 26 October 2026 via checked.be.