FNI 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.
FNI CONSULT
Largest movements
- Cash -€6,908
down €6,908 (-96.6%), from €7,150 to €243
mainly Net result for the year (-€18,401) and Tax, wage and social debts (-€424)
- Receivables within one year -€6,740
down €6,740 (-96.5%), from €6,985 to €245
of which Trade receivables: -€6,853
- Tangible fixed assets -€2,116
down €2,116 (-40.7%), from €5,196 to €3,079
- Deferred charges and accrued income -€1,255
no longer reported in 2025 (was €1,255)
- Profit (loss) carried forward -€18,401
down €18,401 (-5,156%), from -€357 to -€18,758
- Other debts +€1,308
new in 2025: €1,308
- Trade debts +€499
up €499 (+218%), from €229 to €728
- Tax, wage and social debts -€424
down €424 (-17.6%), from €2,412 to €1,988
- Gross operating margin -€19,584
down €19,584, from €4,873 to -€14,711
- Purchases and services +€18,839
new in 2025: €18,839
- Financial charges -€831
down €831 (-42.7%), from €1,949 to €1,117
- Taxes -€357
down €357 (-47.2%), from €755 to €398
- Other operating charges -€190
down €190 (-76.5%), from €249 to €59
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 | €20,586 | €3,567 | -€17,018 | -82.7% |
| Fixed assets | 21/28 | €5,196 | €3,079 | -€2,116 | -40.7% |
| Tangible fixed assets | 22/27 | €5,196 | €3,079 | -€2,116 | -40.7% |
| Furniture and vehicles | 24 | €5,196 | €3,079 | -€2,116 | -40.7% |
| Current assets | 29/58 | €15,390 | €488 | -€14,902 | -96.8% |
| Amounts receivable within one year | 40/41 | €6,985 | €245 | -€6,740 | -96.5% |
| Trade receivables | 40 | €6,982 | €129 | -€6,853 | -98.2% |
| Other amounts receivable | 41 | €3 | €116 | +€114 | +4,506% |
| Cash at bank and in hand | 54/58 | €7,150 | €243 | -€6,908 | -96.6% |
| Deferred charges and accrued income | 490/1 | €1,255 | - | -€1,255 | |
| Total equity and liabilities | 10/49 | €20,586 | €3,567 | -€17,018 | -82.7% |
| Equity | 10/15 | €17,945 | -€457 | -€18,401 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,302 | €16,302 | = | 0.0% |
| Distributable reserves | 133 | €16,302 | €16,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€357 | -€18,758 | -€18,401 | -5,156% |
| Amounts payable | 17/49 | €2,641 | €4,024 | +€1,383 | +52.4% |
| Amounts payable within one year | 42/48 | €2,641 | €4,024 | +€1,383 | +52.4% |
| Trade debts | 44 | €229 | €728 | +€499 | +218% |
| Suppliers | 440/4 | €229 | €728 | +€499 | +218% |
| Taxes, remuneration and social security | 45 | €2,412 | €1,988 | -€424 | -17.6% |
| Taxes | 450/3 | €2,412 | €1,988 | -€424 | -17.6% |
| Other amounts payable | 47/48 | - | €1,308 | +€1,308 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,839 | +€18,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,277 | €2,116 | -€161 | -7.1% |
| Other operating charges | 640/8 | €249 | €59 | -€190 | -76.5% |
| Gross operating margin | 9900 | €4,873 | -€14,711 | -€19,584 | |
| Operating profit (loss) | 9901 | €2,346 | -€16,886 | -€19,232 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,949 | €1,117 | -€831 | -42.7% |
| Recurring financial charges | 65 | €1,949 | €1,117 | -€831 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €398 | -€18,003 | -€18,401 | |
| Income taxes | 67/77 | €755 | €398 | -€357 | -47.2% |
| Profit (loss) for the period | 9904 | -€357 | -€18,401 | -€18,044 | -5,056% |
| Profit (loss) for the period to be appropriated | 9905 | -€357 | -€18,401 | -€18,044 | -5,056% |
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 30 October 2026 via checked.be.