FOLQUET CONSULTING: what changed
FOLQUET CONSULTING
Largest movements
- Receivables within one year -€75,880
down €75,880 (-77.5%), from €97,854 to €21,974
of which Trade receivables: -€49,127
- Cash -€40,578
down €40,578 (-51.0%), from €79,613 to €39,035
mainly Contributions, distributions and other (-€52,577) and Net result for the year (-€41,530)
- Tangible fixed assets -€10,541
down €10,541 (-3.4%), from €305,805 to €295,264
of which Land and buildings: -€9,800
- Current investments -€7,693
down €7,693 (-43.3%), from €17,765 to €10,071
- Reserves -€54,437
down €54,437 (-35.5%), from €153,153 to €98,716
of which Distributable reserves: -€52,577
- Profit (loss) carried forward -€41,530
down €41,530 (-40.9%), from €101,448 to €59,919
- Tax, wage and social debts -€32,896
down €32,896 (-73.6%), from €44,694 to €11,798
- Debts after one year -€7,895
down €7,895 (-4.2%), from €188,118 to €180,223
- Gross operating margin -€107,096
down €107,096, from €100,344 to -€6,753
- Taxes -€33,871
down €33,871, from €26,111 to -€7,760
- Other operating charges +€20,382
up €20,382 (+393%), from €5,190 to €25,572
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 | €501,302 | €366,610 | -€134,692 | -26.9% |
| Fixed assets | 21/28 | €306,071 | €295,530 | -€10,541 | -3.4% |
| Tangible fixed assets | 22/27 | €305,805 | €295,264 | -€10,541 | -3.4% |
| Land and buildings | 22 | €304,377 | €294,577 | -€9,800 | -3.2% |
| Furniture and vehicles | 24 | €1,428 | €687 | -€742 | -51.9% |
| Financial fixed assets | 28 | €266 | €266 | = | 0.0% |
| Current assets | 29/58 | €195,231 | €71,080 | -€124,151 | -63.6% |
| Amounts receivable within one year | 40/41 | €97,854 | €21,974 | -€75,880 | -77.5% |
| Trade receivables | 40 | €64,127 | €15,000 | -€49,127 | -76.6% |
| Other amounts receivable | 41 | €33,726 | €6,974 | -€26,752 | -79.3% |
| Current investments | 50/53 | €17,765 | €10,071 | -€7,693 | -43.3% |
| Cash at bank and in hand | 54/58 | €79,613 | €39,035 | -€40,578 | -51.0% |
| Total equity and liabilities | 10/49 | €501,302 | €366,610 | -€134,692 | -26.9% |
| Equity | 10/15 | €260,802 | €166,695 | -€94,107 | -36.1% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €153,153 | €98,716 | -€54,437 | -35.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €151,293 | €98,716 | -€52,577 | -34.8% |
| Profit (loss) carried forward | 14 | €101,448 | €59,919 | -€41,530 | -40.9% |
| Amounts payable | 17/49 | €240,501 | €199,915 | -€40,585 | -16.9% |
| Amounts payable after more than one year | 17 | €188,118 | €180,223 | -€7,895 | -4.2% |
| Financial debts | 170/4 | €188,118 | €180,223 | -€7,895 | -4.2% |
| Amounts payable within one year | 42/48 | €52,383 | €19,693 | -€32,690 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €7,587 | €7,895 | +€308 | +4.1% |
| Trade debts | 44 | €103 | - | -€103 | |
| Suppliers | 440/4 | €103 | - | -€103 | |
| Taxes, remuneration and social security | 45 | €44,694 | €11,798 | -€32,896 | -73.6% |
| Taxes | 450/3 | €44,694 | €11,798 | -€32,896 | -73.6% |
| Non-recurring operating income | 76A | €2,878 | - | -€2,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,156 | €10,541 | -€615 | -5.5% |
| Other operating charges | 640/8 | €5,190 | €25,572 | +€20,382 | +393% |
| Gross operating margin | 9900 | €100,344 | -€6,753 | -€107,096 | |
| Operating profit (loss) | 9901 | €83,998 | -€42,866 | -€126,864 | |
| Financial income | 75/76B | €1,192 | €1,750 | +€558 | +46.8% |
| Recurring financial income | 75 | €1,192 | €1,750 | +€558 | +46.8% |
| Financial charges | 65/66B | €7,211 | €8,173 | +€963 | +13.4% |
| Recurring financial charges | 65 | €7,211 | €8,173 | +€963 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €77,979 | -€49,289 | -€127,268 | |
| Income taxes | 67/77 | €26,111 | -€7,760 | -€33,871 | |
| Profit (loss) for the period | 9904 | €51,868 | -€41,530 | -€93,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,868 | -€41,530 | -€93,398 |
Next steps
Calculation and sources
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 2 November 2026 via checked.be.