FoC's 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.
FoC's Consulting
Largest movements
- Receivables within one year +€57,521
up €57,521 (+506%), from €11,375 to €68,897
of which Trade receivables: +€57,521
- Tangible fixed assets -€13,063
down €13,063 (-6.4%), from €204,258 to €191,195
of which Land and buildings: -€10,185
- Cash +€4,103
up €4,103 (+17.2%), from €23,858 to €27,961
mainly Trade debts (+€26,425) and Net result for the year (+€26,300)
- Trade debts +€26,425
up €26,425 (+1,263%), from €2,092 to €28,517
- Profit (loss) carried forward +€26,300
up €26,300 (+76.8%), from -€34,227 to -€7,927
- Debts after one year -€15,889
down €15,889 (-11.7%), from €135,392 to €119,502
- Tax, wage and social debts +€13,367
up €13,367 (+150%), from €8,895 to €22,262
- Gross operating margin +€29,345
up €29,345 (+88.8%), from €33,057 to €62,401
- Financial charges +€7,257
up €7,257 (+191%), from €3,797 to €11,054
- Taxes +€4,879
up €4,879 (+1,292%), from €378 to €5,257
- Other operating charges +€2,651
up €2,651 (+63.2%), from €4,194 to €6,845
- Depreciation +€867
up €867 (+7.0%), from €12,307 to €13,174
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 | €239,492 | €288,053 | +€48,561 | +20.3% |
| Fixed assets | 21/28 | €204,258 | €191,195 | -€13,063 | -6.4% |
| Tangible fixed assets | 22/27 | €204,258 | €191,195 | -€13,063 | -6.4% |
| Land and buildings | 22 | €197,347 | €187,163 | -€10,185 | -5.2% |
| Plant, machinery and equipment | 23 | €228 | €186 | -€41 | -18.2% |
| Furniture and vehicles | 24 | €5,390 | €3,293 | -€2,097 | -38.9% |
| Other tangible fixed assets | 26 | €1,293 | €553 | -€740 | -57.2% |
| Current assets | 29/58 | €35,233 | €96,858 | +€61,624 | +175% |
| Amounts receivable within one year | 40/41 | €11,375 | €68,897 | +€57,521 | +506% |
| Trade receivables | 40 | €6,753 | €64,274 | +€57,521 | +852% |
| Other amounts receivable | 41 | €4,622 | €4,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,858 | €27,961 | +€4,103 | +17.2% |
| Total equity and liabilities | 10/49 | €239,492 | €288,053 | +€48,561 | +20.3% |
| Equity | 10/15 | -€13,767 | €12,533 | +€26,300 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€34,227 | -€7,927 | +€26,300 | +76.8% |
| Amounts payable | 17/49 | €253,259 | €275,520 | +€22,261 | +8.8% |
| Amounts payable after more than one year | 17 | €135,392 | €119,502 | -€15,889 | -11.7% |
| Financial debts | 170/4 | €135,392 | €119,502 | -€15,889 | -11.7% |
| Amounts payable within one year | 42/48 | €117,658 | €155,816 | +€38,158 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €16,898 | €17,201 | +€303 | +1.8% |
| Financial debts | 43 | €4,651 | €3,854 | -€797 | -17.1% |
| Credit institutions | 430/8 | €4,651 | €2,938 | -€1,713 | -36.8% |
| Other loans | 439 | - | €917 | +€917 | |
| Trade debts | 44 | €2,092 | €28,517 | +€26,425 | +1,263% |
| Suppliers | 440/4 | €2,092 | €28,517 | +€26,425 | +1,263% |
| Taxes, remuneration and social security | 45 | €8,895 | €22,262 | +€13,367 | +150% |
| Taxes | 450/3 | €8,895 | €22,262 | +€13,367 | +150% |
| Other amounts payable | 47/48 | €85,122 | €83,982 | -€1,140 | -1.3% |
| Accrued charges and deferred income | 492/3 | €210 | €202 | -€8 | -3.8% |
| Non-recurring operating income | 76A | - | €4,324 | +€4,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,307 | €13,174 | +€867 | +7.0% |
| Other operating charges | 640/8 | €4,194 | €6,845 | +€2,651 | +63.2% |
| Gross operating margin | 9900 | €33,057 | €62,401 | +€29,345 | +88.8% |
| Operating profit (loss) | 9901 | €16,556 | €42,382 | +€25,827 | +156% |
| Financial income | 75/76B | €111 | €229 | +€118 | +107% |
| Recurring financial income | 75 | €111 | €229 | +€118 | +107% |
| Financial charges | 65/66B | €3,797 | €11,054 | +€7,257 | +191% |
| Recurring financial charges | 65 | €3,797 | €11,054 | +€7,257 | +191% |
| Profit (loss) for the period before taxes | 9903 | €12,870 | €31,557 | +€18,688 | +145% |
| Income taxes | 67/77 | €378 | €5,257 | +€4,879 | +1,292% |
| Profit (loss) for the period | 9904 | €12,492 | €26,300 | +€13,808 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €12,492 | €26,300 | +€13,808 | +111% |
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.