FOEDUS 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.
FOEDUS CONSULTING
Largest movements
- Cash +€441,586
up €441,586 (+1,465%), from €30,145 to €471,731
mainly Current investments (+€390,000) and Net result for the year (+€71,582)
- Current investments -€390,000
down €390,000 (-100%), from €390,000 to €0
- Deferred charges and accrued income -€29,764
down €29,764 (-21.1%), from €141,067 to €111,303
- Receivables within one year +€7,671
up €7,671, from €0 to €7,671
- Reserves +€71,582
up €71,582 (+14.2%), from €504,039 to €575,621
- Other debts -€22,513
down €22,513 (-100%), from €22,513 to €0
- Tax, wage and social debts -€20,304
down €20,304 (-60.3%), from €33,659 to €13,355
- Gross operating margin -€80,461
down €80,461, from €44,849 to -€35,612
- Taxes -€16,925
down €16,925 (-70.3%), from €24,083 to €7,158
- Financial income +€5,488
up €5,488 (+5.0%), from €109,691 to €115,178
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €581,212 | €610,705 | +€29,494 | +5.1% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €561,212 | €590,705 | +€29,494 | +5.3% |
| Amounts receivable within one year | 40/41 | €0 | €7,671 | +€7,671 | |
| Other amounts receivable | 41 | €0 | €7,671 | +€7,671 | |
| Current investments | 50/53 | €390,000 | €0 | -€390,000 | -100% |
| Cash at bank and in hand | 54/58 | €30,145 | €471,731 | +€441,586 | +1,465% |
| Deferred charges and accrued income | 490/1 | €141,067 | €111,303 | -€29,764 | -21.1% |
| Total equity and liabilities | 10/49 | €581,212 | €610,705 | +€29,494 | +5.1% |
| Equity | 10/15 | €522,639 | €594,221 | +€71,582 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €504,039 | €575,621 | +€71,582 | +14.2% |
| Distributable reserves | 133 | €504,039 | €575,621 | +€71,582 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,572 | €16,484 | -€42,089 | -71.9% |
| Amounts payable within one year | 42/48 | €58,572 | €16,484 | -€42,089 | -71.9% |
| Trade debts | 44 | €2,400 | €3,129 | +€729 | +30.4% |
| Suppliers | 440/4 | €2,400 | €3,129 | +€729 | +30.4% |
| Taxes, remuneration and social security | 45 | €33,659 | €13,355 | -€20,304 | -60.3% |
| Taxes | 450/3 | €33,659 | €13,355 | -€20,304 | -60.3% |
| Other amounts payable | 47/48 | €22,513 | €0 | -€22,513 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €0 | -€38 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €44,849 | -€35,612 | -€80,461 | |
| Operating profit (loss) | 9901 | €44,423 | -€36,012 | -€80,435 | |
| Financial income | 75/76B | €109,691 | €115,178 | +€5,488 | +5.0% |
| Recurring financial income | 75 | €109,691 | €115,178 | +€5,488 | +5.0% |
| Financial charges | 65/66B | €91 | €426 | +€335 | +368% |
| Recurring financial charges | 65 | €91 | €426 | +€335 | +368% |
| Profit (loss) for the period before taxes | 9903 | €154,023 | €78,740 | -€75,283 | -48.9% |
| Income taxes | 67/77 | €24,083 | €7,158 | -€16,925 | -70.3% |
| Profit (loss) for the period | 9904 | €129,940 | €71,582 | -€58,358 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €129,940 | €71,582 | -€58,358 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.