FNE 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.
FNE CONSULTING
Largest movements
- Cash +€10,382
up €10,382 (+6.5%), from €159,731 to €170,113
mainly Net result for the year (+€17,158) and Current investments (+€8,890)
- Current investments -€8,890
no longer reported in 2025 (was €8,890)
- Receivables within one year -€3,742
down €3,742 (-37.6%), from €9,956 to €6,215
- Other debts -€18,063
down €18,063 (-90.3%), from €20,000 to €1,937
- Reserves +€17,158
up €17,158 (+31.4%), from €54,557 to €71,715
of which Distributable reserves: +€17,158
- Tax, wage and social debts -€2,213
down €2,213 (-69.0%), from €3,205 to €992
- Gross operating margin -€21,602
down €21,602 (-50.7%), from €42,637 to €21,035
- Depreciation -€7,042
down €7,042 (-74.8%), from €9,417 to €2,376
- Financial income +€6,652
up €6,652 (+1,243%), from €535 to €7,187
- Staff costs -€4,408
down €4,408 (-91.7%), from €4,807 to €400
- Taxes +€679
up €679 (+11.2%), from €6,083 to €6,761
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 | €184,809 | €183,442 | -€1,367 | -0.7% |
| Fixed assets | 21/28 | €5,468 | €5,354 | -€114 | -2.1% |
| Tangible fixed assets | 22/27 | €5,468 | €5,354 | -€114 | -2.1% |
| Land and buildings | 22 | €3,838 | €3,310 | -€528 | -13.8% |
| Furniture and vehicles | 24 | €1,630 | €2,044 | +€414 | +25.4% |
| Current assets | 29/58 | €179,341 | €178,087 | -€1,253 | -0.7% |
| Amounts receivable within one year | 40/41 | €9,956 | €6,215 | -€3,742 | -37.6% |
| Other amounts receivable | 41 | €9,956 | €6,215 | -€3,742 | -37.6% |
| Current investments | 50/53 | €8,890 | - | -€8,890 | |
| Cash at bank and in hand | 54/58 | €159,731 | €170,113 | +€10,382 | +6.5% |
| Deferred charges and accrued income | 490/1 | €763 | €1,759 | +€996 | +131% |
| Total equity and liabilities | 10/49 | €184,809 | €183,442 | -€1,367 | -0.7% |
| Equity | 10/15 | €159,940 | €177,098 | +€17,158 | +10.7% |
| Reserves | 13 | €54,557 | €71,715 | +€17,158 | +31.4% |
| Tax-exempt reserves | 132 | €6,774 | €6,774 | = | 0.0% |
| Distributable reserves | 133 | €47,783 | €64,941 | +€17,158 | +35.9% |
| Profit (loss) carried forward | 14 | €105,383 | €105,383 | = | 0.0% |
| Amounts payable | 17/49 | €24,869 | €6,344 | -€18,525 | -74.5% |
| Amounts payable within one year | 42/48 | €24,869 | €6,344 | -€18,525 | -74.5% |
| Trade debts | 44 | €1,663 | €3,414 | +€1,751 | +105% |
| Suppliers | 440/4 | €1,663 | €3,414 | +€1,751 | +105% |
| Taxes, remuneration and social security | 45 | €3,205 | €992 | -€2,213 | -69.0% |
| Taxes | 450/3 | €3,205 | €992 | -€2,213 | -69.0% |
| Other amounts payable | 47/48 | €20,000 | €1,937 | -€18,063 | -90.3% |
| Remuneration, social security and pensions | 62 | €4,807 | €400 | -€4,408 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,417 | €2,376 | -€7,042 | -74.8% |
| Other operating charges | 640/8 | €722 | €633 | -€89 | -12.3% |
| Non-recurring operating charges | 66A | €41 | - | -€41 | |
| Gross operating margin | 9900 | €42,637 | €21,035 | -€21,602 | -50.7% |
| Operating profit (loss) | 9901 | €27,649 | €17,626 | -€10,023 | -36.3% |
| Financial income | 75/76B | €535 | €7,187 | +€6,652 | +1,243% |
| Recurring financial income | 75 | €535 | €7,187 | +€6,652 | +1,243% |
| Financial charges | 65/66B | €331 | €893 | +€563 | +170% |
| Recurring financial charges | 65 | €331 | €893 | +€563 | +170% |
| Profit (loss) for the period before taxes | 9903 | €27,854 | €23,919 | -€3,934 | -14.1% |
| Income taxes | 67/77 | €6,083 | €6,761 | +€679 | +11.2% |
| Profit (loss) for the period | 9904 | €21,771 | €17,158 | -€4,613 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,771 | €17,158 | -€4,613 | -21.2% |
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.