FOLDING SQUARE 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.
FOLDING SQUARE CONSULTING
Largest movements
- Current investments +€17,498
up €17,498 (+28.6%), from €61,245 to €78,744
- Receivables within one year -€2,628
down €2,628 (-25.3%), from €10,387 to €7,760
- Reserves +€22,860
new in 2025: €22,860
- Tax, wage and social debts -€4,338
down €4,338 (-22.3%), from €19,473 to €15,135
of which Taxes: -€6,338
- Other debts -€1,953
down €1,953 (-94.8%), from €2,059 to €106
- Trade debts -€1,050
down €1,050 (-51.6%), from €2,034 to €983
- Gross operating margin -€26,086
down €26,086 (-43.9%), from €59,413 to €33,327
- Taxes -€3,085
down €3,085 (-25.8%), from €11,975 to €8,889
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,367 | €87,886 | +€15,519 | +21.4% |
| Fixed assets | 21/28 | €506 | €281 | -€225 | -44.4% |
| Tangible fixed assets | 22/27 | €506 | €281 | -€225 | -44.4% |
| Furniture and vehicles | 24 | €506 | €281 | -€225 | -44.4% |
| Current assets | 29/58 | €71,861 | €87,605 | +€15,744 | +21.9% |
| Amounts receivable within one year | 40/41 | €10,387 | €7,760 | -€2,628 | -25.3% |
| Trade receivables | 40 | €10,387 | €7,760 | -€2,628 | -25.3% |
| Current investments | 50/53 | €61,245 | €78,744 | +€17,498 | +28.6% |
| Deferred charges and accrued income | 490/1 | €229 | €1,102 | +€873 | +381.9% |
| Total equity and liabilities | 10/49 | €72,367 | €87,886 | +€15,519 | +21.4% |
| Equity | 10/15 | €48,801 | €71,661 | +€22,860 | +46.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €22,860 | +€22,860 | |
| Distributable reserves | 133 | - | €22,860 | +€22,860 | |
| Profit (loss) carried forward | 14 | €46,301 | €46,301 | = | 0.0% |
| Amounts payable | 17/49 | €23,566 | €16,224 | -€7,342 | -31.2% |
| Amounts payable within one year | 42/48 | €23,566 | €16,224 | -€7,342 | -31.2% |
| Trade debts | 44 | €2,034 | €983 | -€1,050 | -51.6% |
| Suppliers | 440/4 | €2,034 | €983 | -€1,050 | -51.6% |
| Taxes, remuneration and social security | 45 | €19,473 | €15,135 | -€4,338 | -22.3% |
| Taxes | 450/3 | €19,473 | €13,135 | -€6,338 | -32.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €2,059 | €106 | -€1,953 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €225 | +€56 | +33.3% |
| Other operating charges | 640/8 | €159 | €190 | +€31 | +19.4% |
| Gross operating margin | 9900 | €59,413 | €33,327 | -€26,086 | -43.9% |
| Operating profit (loss) | 9901 | €59,085 | €32,912 | -€26,173 | -44.3% |
| Financial charges | 65/66B | €809 | €1,162 | +€353 | +43.7% |
| Recurring financial charges | 65 | €809 | €1,162 | +€353 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €58,276 | €31,750 | -€26,526 | -45.5% |
| Income taxes | 67/77 | €11,975 | €8,889 | -€3,085 | -25.8% |
| Profit (loss) for the period | 9904 | €46,301 | €22,860 | -€23,440 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,301 | €22,860 | -€23,440 | -50.6% |
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 12 October 2026 via checked.be.