Fontignies 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.
Fontignies Consulting
Largest movements
- Receivables within one year +€7,688
new in 2025: €7,688
- Profit (loss) carried forward +€3,927
up €3,927 (+24.2%), from -€16,248 to -€12,321
- Short-term financial debts +€3,285
up €3,285 (+267%), from €1,232 to €4,518
- Trade debts +€412
new in 2025: €412
- Gross operating margin +€7,701
up €7,701, from -€2,605 to €5,096
- Other operating charges +€391
up €391 (+97.5%), from €401 to €791
- Financial charges +€202
up €202 (+114%), from €177 to €378
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
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 | €0 | €7,688 | +€7,688 | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | - | €7,688 | +€7,688 | |
| Amounts receivable within one year | 40/41 | - | €7,688 | +€7,688 | |
| Trade receivables | 40 | - | €7,688 | +€7,688 | |
| Total equity and liabilities | 10/49 | €0 | €7,688 | +€7,688 | |
| Equity | 10/15 | -€9,984 | -€6,057 | +€3,927 | +39.3% |
| Contributions | 10/11 | €6,265 | €6,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,248 | -€12,321 | +€3,927 | +24.2% |
| Amounts payable | 17/49 | €9,984 | €13,744 | +€3,761 | +37.7% |
| Amounts payable within one year | 42/48 | €9,984 | €13,744 | +€3,761 | +37.7% |
| Financial debts | 43 | €1,232 | €4,518 | +€3,285 | +267% |
| Credit institutions | 430/8 | €1,232 | €4,518 | +€3,285 | +267% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Other amounts payable | 47/48 | €8,751 | €8,815 | +€63 | +0.7% |
| Other operating charges | 640/8 | €401 | €791 | +€391 | +97.5% |
| Gross operating margin | 9900 | -€2,605 | €5,096 | +€7,701 | |
| Operating profit (loss) | 9901 | -€3,006 | €4,305 | +€7,311 | |
| Financial charges | 65/66B | €177 | €378 | +€202 | +114% |
| Recurring financial charges | 65 | €177 | €378 | +€202 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€3,182 | €3,927 | +€7,109 | |
| Profit (loss) for the period | 9904 | -€3,182 | €3,927 | +€7,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,182 | €3,927 | +€7,109 |
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 30 October 2026 via checked.be.