FOCUS CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FOCUS CONSULTING
Largest movements
- Receivables within one year +€91,327
up €91,327 (+171%), from €53,459 to €144,787
of which Trade receivables: +€87,619
- Cash -€18,830
down €18,830 (-13.5%), from €139,388 to €120,558
mainly Receivables within one year (-€91,327) and Other debts (-€15,560)
- Tangible fixed assets -€12,067
down €12,067 (-14.7%), from €81,940 to €69,873
of which Other tangible fixed assets: -€8,896
- Intangible fixed assets -€10,576
down €10,576 (-62.1%), from €17,029 to €6,453
- Trade debts +€53,518
up €53,518 (+47.3%), from €113,120 to €166,638
- Other debts -€15,560
down €15,560 (-100%), from €15,560 to €0
- Profit (loss) carried forward +€8,701
up €8,701 (+35.5%), from €24,526 to €33,227
- Gross operating margin +€13,422
up €13,422 (+36.9%), from €36,341 to €49,763
- Depreciation -€3,786
down €3,786 (-14.3%), from €26,429 to €22,643
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,084 | €342,067 | +€49,984 | +17.1% |
| Fixed assets | 21/28 | €99,019 | €76,376 | -€22,643 | -22.9% |
| Intangible fixed assets | 21 | €17,029 | €6,453 | -€10,576 | -62.1% |
| Tangible fixed assets | 22/27 | €81,940 | €69,873 | -€12,067 | -14.7% |
| Plant, machinery and equipment | 23 | €950 | €670 | -€281 | -29.5% |
| Furniture and vehicles | 24 | €15,599 | €12,708 | -€2,890 | -18.5% |
| Other tangible fixed assets | 26 | €65,391 | €56,495 | -€8,896 | -13.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €193,064 | €265,691 | +€72,627 | +37.6% |
| Amounts receivable within one year | 40/41 | €53,459 | €144,787 | +€91,327 | +171% |
| Trade receivables | 40 | €43,052 | €130,671 | +€87,619 | +204% |
| Other amounts receivable | 41 | €10,407 | €14,116 | +€3,709 | +35.6% |
| Cash at bank and in hand | 54/58 | €139,388 | €120,558 | -€18,830 | -13.5% |
| Deferred charges and accrued income | 490/1 | €217 | €346 | +€130 | +59.8% |
| Total equity and liabilities | 10/49 | €292,084 | €342,067 | +€49,984 | +17.1% |
| Equity | 10/15 | €147,884 | €156,585 | +€8,701 | +5.9% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €110,960 | €110,960 | = | 0.0% |
| Distributable reserves | 133 | €110,960 | €110,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,526 | €33,227 | +€8,701 | +35.5% |
| Amounts payable | 17/49 | €144,200 | €185,482 | +€41,283 | +28.6% |
| Amounts payable within one year | 42/48 | €141,880 | €182,937 | +€41,058 | +28.9% |
| Trade debts | 44 | €113,120 | €166,638 | +€53,518 | +47.3% |
| Suppliers | 440/4 | €113,120 | €166,638 | +€53,518 | +47.3% |
| Taxes, remuneration and social security | 45 | €13,200 | €16,300 | +€3,100 | +23.5% |
| Taxes | 450/3 | €13,200 | €16,300 | +€3,100 | +23.5% |
| Other amounts payable | 47/48 | €15,560 | €0 | -€15,560 | -100% |
| Accrued charges and deferred income | 492/3 | €2,320 | €2,545 | +€225 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,429 | €22,643 | -€3,786 | -14.3% |
| Other operating charges | 640/8 | €2,586 | €2,482 | -€104 | -4.0% |
| Non-recurring operating charges | 66A | - | €10,407 | +€10,407 | |
| Gross operating margin | 9900 | €36,341 | €49,763 | +€13,422 | +36.9% |
| Operating profit (loss) | 9901 | €7,326 | €14,231 | +€6,905 | +94.3% |
| Financial income | 75/76B | €0 | €382 | +€382 | +1,274,833% |
| Recurring financial income | 75 | €0 | €382 | +€382 | +1,274,833% |
| Financial charges | 65/66B | €235 | €212 | -€23 | -10.0% |
| Recurring financial charges | 65 | €235 | €212 | -€23 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €7,090 | €14,401 | +€7,311 | +103% |
| Income taxes | 67/77 | €5,471 | €5,700 | +€229 | +4.2% |
| Profit (loss) for the period | 9904 | €1,619 | €8,701 | +€7,082 | +437% |
| Profit (loss) for the period to be appropriated | 9905 | €1,619 | €8,701 | +€7,082 | +437% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.