Focal 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.
Focal consulting
Largest movements
- Cash -€53,783
down €53,783 (-79.7%), from €67,441 to €13,658
mainly Other debts (-€32,405) and Tax, wage and social debts (-€21,437)
- Tangible fixed assets -€9,825
down €9,825 (-28.5%), from €34,416 to €24,591
of which Furniture and vehicles: -€9,352
- Receivables within one year +€8,151
up €8,151 (+14.5%), from €56,287 to €64,438
of which Other amounts receivable: +€13,605
- Other debts -€32,405
down €32,405 (-98.4%), from €32,941 to €536
- Tax, wage and social debts -€21,437
down €21,437 (-100.0%), from €21,448 to €10
of which Taxes: -€17,437
- Debts after one year -€6,207
down €6,207 (-29.7%), from €20,913 to €14,706
- Profit (loss) carried forward +€4,044
up €4,044 (+5.1%), from €79,457 to €83,501
- Trade debts +€1,718
up €1,718 (+158%), from €1,085 to €2,803
- Gross operating margin -€21,323
down €21,323 (-55.0%), from €38,802 to €17,479
- Depreciation -€5,048
down €5,048 (-33.9%), from €14,873 to €9,825
- Financial charges -€2,940
down €2,940 (-74.5%), from €3,944 to €1,004
- Taxes -€2,770
down €2,770 (-57.7%), from €4,805 to €2,035
- Other operating charges -€720
down €720 (-42.9%), from €1,679 to €959
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,857 | €107,763 | -€54,094 | -33.4% |
| Fixed assets | 21/28 | €36,416 | €26,591 | -€9,825 | -27.0% |
| Tangible fixed assets | 22/27 | €34,416 | €24,591 | -€9,825 | -28.5% |
| Furniture and vehicles | 24 | €32,508 | €23,156 | -€9,352 | -28.8% |
| Other tangible fixed assets | 26 | €1,908 | €1,434 | -€473 | -24.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €125,441 | €81,172 | -€44,269 | -35.3% |
| Amounts receivable within one year | 40/41 | €56,287 | €64,438 | +€8,151 | +14.5% |
| Trade receivables | 40 | €47,244 | €41,790 | -€5,454 | -11.5% |
| Other amounts receivable | 41 | €9,043 | €22,648 | +€13,605 | +150% |
| Cash at bank and in hand | 54/58 | €67,441 | €13,658 | -€53,783 | -79.7% |
| Deferred charges and accrued income | 490/1 | €1,713 | €3,076 | +€1,363 | +79.5% |
| Total equity and liabilities | 10/49 | €161,857 | €107,763 | -€54,094 | -33.4% |
| Equity | 10/15 | €79,457 | €83,501 | +€4,044 | +5.1% |
| Profit (loss) carried forward | 14 | €79,457 | €83,501 | +€4,044 | +5.1% |
| Amounts payable | 17/49 | €82,401 | €24,262 | -€58,138 | -70.6% |
| Amounts payable after more than one year | 17 | €20,913 | €14,706 | -€6,207 | -29.7% |
| Financial debts | 170/4 | €20,913 | €14,706 | -€6,207 | -29.7% |
| Amounts payable within one year | 42/48 | €61,487 | €9,556 | -€51,931 | -84.5% |
| Current portion of amounts payable after more than one year | 42 | €6,014 | €6,207 | +€193 | +3.2% |
| Trade debts | 44 | €1,085 | €2,803 | +€1,718 | +158% |
| Suppliers | 440/4 | €1,085 | €2,803 | +€1,718 | +158% |
| Taxes, remuneration and social security | 45 | €21,448 | €10 | -€21,437 | -100.0% |
| Taxes | 450/3 | €17,448 | €10 | -€17,437 | -99.9% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Other amounts payable | 47/48 | €32,941 | €536 | -€32,405 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,873 | €9,825 | -€5,048 | -33.9% |
| Other operating charges | 640/8 | €1,679 | €959 | -€720 | -42.9% |
| Gross operating margin | 9900 | €38,802 | €17,479 | -€21,323 | -55.0% |
| Operating profit (loss) | 9901 | €22,249 | €6,695 | -€15,555 | -69.9% |
| Financial income | 75/76B | €29 | €388 | +€359 | +1,249% |
| Recurring financial income | 75 | €29 | €388 | +€359 | +1,249% |
| Financial charges | 65/66B | €3,944 | €1,004 | -€2,940 | -74.5% |
| Recurring financial charges | 65 | €3,944 | €1,004 | -€2,940 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €18,334 | €6,079 | -€12,256 | -66.8% |
| Income taxes | 67/77 | €4,805 | €2,035 | -€2,770 | -57.7% |
| Profit (loss) for the period | 9904 | €13,530 | €4,044 | -€9,486 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,530 | €4,044 | -€9,486 | -70.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.