Focus Consulting Services: 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.
Focus Consulting Services
Largest movements
- Cash -€68,105
down €68,105 (-26.8%), from €254,116 to €186,011
mainly Other debts (-€114,027) and Deferred charges and accrued income (-€19,421)
- Financial fixed assets -€35,410
down €35,410 (-100.0%), from €35,410 to €0
- Receivables within one year -€19,818
down €19,818 (-12.0%), from €165,566 to €145,747
of which Trade receivables: -€29,637
- Deferred charges and accrued income +€19,421
up €19,421 (+440.1%), from €4,413 to €23,833
- Other debts -€114,027
down €114,027 (-82.4%), from €138,422 to €24,395
- Accrued charges and deferred income +€15,851
up €15,851, from €0 to €15,851
- Reserves +€10,503
up €10,503 (+4.1%), from €258,746 to €269,249
of which Distributable reserves: +€10,503
- Trade debts -€8,707
down €8,707 (-10.4%), from €83,838 to €75,131
- Staff costs +€70,804
up €70,804 (+19.2%), from €368,177 to €438,982
- Gross operating margin +€48,374
up €48,374 (+10.4%), from €464,447 to €512,821
- Taxes -€11,288
down €11,288 (-46.9%), from €24,062 to €12,774
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.
Cash bridge derived
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 | €567,376 | €460,258 | -€107,118 | -18.9% |
| Fixed assets | 21/28 | €143,281 | €104,666 | -€38,615 | -27.0% |
| Tangible fixed assets | 22/27 | €107,871 | €104,666 | -€3,205 | -3.0% |
| Land and buildings | 22 | €104,469 | €102,079 | -€2,391 | -2.3% |
| Plant, machinery and equipment | 23 | €1,636 | €1,227 | -€409 | -25.0% |
| Furniture and vehicles | 24 | €815 | €410 | -€405 | -49.7% |
| Other tangible fixed assets | 26 | €950 | €950 | = | 0.0% |
| Financial fixed assets | 28 | €35,410 | €0 | -€35,410 | -100.0% |
| Current assets | 29/58 | €424,095 | €355,592 | -€68,503 | -16.2% |
| Amounts receivable within one year | 40/41 | €165,566 | €145,747 | -€19,818 | -12.0% |
| Trade receivables | 40 | €146,960 | €117,323 | -€29,637 | -20.2% |
| Other amounts receivable | 41 | €18,606 | €28,425 | +€9,819 | +52.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €254,116 | €186,011 | -€68,105 | -26.8% |
| Deferred charges and accrued income | 490/1 | €4,413 | €23,833 | +€19,421 | +440.1% |
| Total equity and liabilities | 10/49 | €567,376 | €460,258 | -€107,118 | -18.9% |
| Equity | 10/15 | €264,946 | €275,449 | +€10,503 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €258,746 | €269,249 | +€10,503 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €256,886 | €267,389 | +€10,503 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €302,430 | €184,810 | -€117,621 | -38.9% |
| Amounts payable after more than one year | 17 | €4,240 | €0 | -€4,240 | -100.0% |
| Financial debts | 170/4 | €4,240 | €0 | -€4,240 | -100.0% |
| Amounts payable within one year | 42/48 | €298,190 | €168,959 | -€129,232 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €6,175 | €4,240 | -€1,935 | -31.3% |
| Financial debts | 43 | €2,477 | €1,318 | -€1,158 | -46.8% |
| Credit institutions | 430/8 | €2,477 | €1,318 | -€1,158 | -46.8% |
| Trade debts | 44 | €83,838 | €75,131 | -€8,707 | -10.4% |
| Suppliers | 440/4 | €83,838 | €75,131 | -€8,707 | -10.4% |
| Taxes, remuneration and social security | 45 | €67,279 | €63,875 | -€3,404 | -5.1% |
| Taxes | 450/3 | €25,378 | €20,551 | -€4,826 | -19.0% |
| Remuneration and social security | 454/9 | €41,901 | €43,323 | +€1,422 | +3.4% |
| Other amounts payable | 47/48 | €138,422 | €24,395 | -€114,027 | -82.4% |
| Accrued charges and deferred income | 492/3 | €0 | €15,851 | +€15,851 | |
| Non-recurring operating income | 76A | €0 | €22,015 | +€22,015 | |
| Remuneration, social security and pensions | 62 | €368,177 | €438,982 | +€70,804 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,773 | €3,205 | -€568 | -15.1% |
| Other operating charges | 640/8 | €2,498 | €2,441 | -€57 | -2.3% |
| Non-recurring operating charges | 66A | - | €35,410 | +€35,410 | |
| Gross operating margin | 9900 | €464,447 | €512,821 | +€48,374 | +10.4% |
| Operating profit (loss) | 9901 | €89,999 | €32,783 | -€57,216 | -63.6% |
| Financial income | 75/76B | €1,727 | €1,580 | -€147 | -8.5% |
| Recurring financial income | 75 | €1,727 | €1,580 | -€147 | -8.5% |
| Financial charges | 65/66B | €8,421 | €8,398 | -€23 | -0.3% |
| Recurring financial charges | 65 | €8,421 | €8,398 | -€23 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €83,305 | €25,965 | -€57,339 | -68.8% |
| Income taxes | 67/77 | €24,062 | €12,774 | -€11,288 | -46.9% |
| Profit (loss) for the period | 9904 | €59,243 | €13,191 | -€46,052 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,243 | €13,191 | -€46,052 | -77.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.