Fokus Consult: 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.
Fokus Consult
Largest movements
- Receivables within one year +€29,424
up €29,424 (+137%), from €21,462 to €50,886
of which Other amounts receivable: +€23,040
- Cash -€3,854
down €3,854 (-35.0%), from €11,014 to €7,160
mainly Receivables within one year (-€29,424) and Investment in fixed assets (net) (-€1,769)
- Tangible fixed assets +€1,633
new in 2025: €1,633
- Stocks and contracts +€911
new in 2025: €911
- Trade debts +€17,233
up €17,233 (+83.6%), from €20,614 to €37,847
- Profit (loss) carried forward +€6,404
up €6,404 (+108%), from €5,927 to €12,331
- Tax, wage and social debts +€2,351
up €2,351 (+97.4%), from €2,413 to €4,765
- Advances received +€1,366
up €1,366 (+3,415%), from €40 to €1,406
- Other debts +€810
up €810 (+139%), from €583 to €1,393
- Gross operating margin +€4,512
up €4,512 (+78.4%), from €5,754 to €10,266
- Taxes +€975
up €975 (+80.2%), from €1,216 to €2,190
- Other operating charges +€108
up €108 (+24.7%), from €436 to €544
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 | €32,577 | €60,741 | +€28,164 | +86.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €1,633 | +€1,633 | |
| Tangible fixed assets | 22/27 | - | €1,633 | +€1,633 | |
| Furniture and vehicles | 24 | - | €1,633 | +€1,633 | |
| Current assets | 29/58 | €32,577 | €59,108 | +€26,531 | +81.4% |
| Stocks and contracts in progress | 3 | - | €911 | +€911 | |
| Stocks | 30/36 | - | €911 | +€911 | |
| Amounts receivable within one year | 40/41 | €21,462 | €50,886 | +€29,424 | +137% |
| Trade receivables | 40 | €33 | €6,417 | +€6,384 | +19,309% |
| Other amounts receivable | 41 | €21,429 | €44,469 | +€23,040 | +108% |
| Cash at bank and in hand | 54/58 | €11,014 | €7,160 | -€3,854 | -35.0% |
| Deferred charges and accrued income | 490/1 | €101 | €151 | +€50 | +49.1% |
| Total equity and liabilities | 10/49 | €32,577 | €60,741 | +€28,164 | +86.5% |
| Equity | 10/15 | €8,927 | €15,331 | +€6,404 | +71.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,927 | €12,331 | +€6,404 | +108% |
| Amounts payable | 17/49 | €23,650 | €45,411 | +€21,760 | +92.0% |
| Amounts payable within one year | 42/48 | €23,650 | €45,411 | +€21,760 | +92.0% |
| Trade debts | 44 | €20,614 | €37,847 | +€17,233 | +83.6% |
| Suppliers | 440/4 | €20,614 | €37,847 | +€17,233 | +83.6% |
| Advances received on contracts in progress | 46 | €40 | €1,406 | +€1,366 | +3,415% |
| Taxes, remuneration and social security | 45 | €2,413 | €4,765 | +€2,351 | +97.4% |
| Taxes | 450/3 | €2,413 | €4,765 | +€2,351 | +97.4% |
| Other amounts payable | 47/48 | €583 | €1,393 | +€810 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €136 | +€72 | +113% |
| Other operating charges | 640/8 | €436 | €544 | +€108 | +24.7% |
| Gross operating margin | 9900 | €5,754 | €10,266 | +€4,512 | +78.4% |
| Operating profit (loss) | 9901 | €5,254 | €9,587 | +€4,333 | +82.5% |
| Financial income | 75/76B | €3 | €2 | -€1 | -45.0% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -45.0% |
| Financial charges | 65/66B | €140 | €161 | +€21 | +15.3% |
| Recurring financial charges | 65 | €140 | €161 | +€21 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €5,117 | €9,427 | +€4,310 | +84.2% |
| Income taxes | 67/77 | €1,216 | €2,190 | +€975 | +80.2% |
| Profit (loss) for the period | 9904 | €3,902 | €7,237 | +€3,335 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,902 | €7,237 | +€3,335 | +85.5% |
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 24 October 2026 via checked.be.