FORTES 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.
FORTES CONSULTING
Largest movements
- Cash +€31,963
up €31,963 (+222%), from €14,416 to €46,379
mainly Other debts (+€44,407) and Net result for the year (+€41,704)
- Deferred charges and accrued income -€3,115
no longer reported in 2024 (was €3,115)
- Receivables within one year -€2,791
down €2,791 (-6.3%), from €44,028 to €41,237
of which Other amounts receivable: -€6,167
- Other debts +€44,407
new in 2024: €44,407
- Profit (loss) carried forward -€38,475
no longer reported in 2024 (was €38,475)
- Tax, wage and social debts +€23,471
up €23,471 (+234%), from €10,045 to €33,517
- Trade debts -€2,505
down €2,505 (-22.4%), from €11,192 to €8,686
- Turnover +€169,803
new in 2024: €169,803
- Purchases and services +€106,307
new in 2024: €106,307
- Gross operating margin +€25,554
up €25,554 (+67.3%), from €37,942 to €63,496
- Staff costs +€9,502
new in 2024: €9,502
- Depreciation -€5,161
down €5,161 (-80.6%), from €6,404 to €1,243
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,423 | €106,321 | +€26,898 | +33.9% |
| Fixed assets | 21/28 | €2,297 | €3,138 | +€841 | +36.6% |
| Tangible fixed assets | 22/27 | €1,934 | €2,775 | +€841 | +43.5% |
| Furniture and vehicles | 24 | €1,934 | €2,775 | +€841 | +43.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €77,126 | €103,183 | +€26,057 | +33.8% |
| Amounts receivable after more than one year | 29 | €15,567 | €15,567 | = | 0.0% |
| Other amounts receivable | 291 | €15,567 | €15,567 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,028 | €41,237 | -€2,791 | -6.3% |
| Trade receivables | 40 | €29,291 | €32,668 | +€3,377 | +11.5% |
| Other amounts receivable | 41 | €14,736 | €8,569 | -€6,167 | -41.9% |
| Cash at bank and in hand | 54/58 | €14,416 | €46,379 | +€31,963 | +222% |
| Deferred charges and accrued income | 490/1 | €3,115 | - | -€3,115 | |
| Total equity and liabilities | 10/49 | €79,423 | €106,321 | +€26,898 | +33.9% |
| Equity | 10/15 | €58,186 | €19,711 | -€38,475 | -66.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,111 | €1,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,111 | €1,111 | = | 0.0% |
| Legal reserve | 130 | €1,111 | €1,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,475 | - | -€38,475 | |
| Amounts payable | 17/49 | €21,237 | €86,610 | +€65,373 | +308% |
| Amounts payable within one year | 42/48 | €21,237 | €86,610 | +€65,373 | +308% |
| Trade debts | 44 | €11,192 | €8,686 | -€2,505 | -22.4% |
| Suppliers | 440/4 | €11,192 | €8,686 | -€2,505 | -22.4% |
| Taxes, remuneration and social security | 45 | €10,045 | €33,517 | +€23,471 | +234% |
| Taxes | 450/3 | €10,045 | €33,517 | +€23,471 | +234% |
| Other amounts payable | 47/48 | - | €44,407 | +€44,407 | |
| Turnover | 70 | - | €169,803 | +€169,803 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €106,307 | +€106,307 | |
| Remuneration, social security and pensions | 62 | - | €9,502 | +€9,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,404 | €1,243 | -€5,161 | -80.6% |
| Other operating charges | 640/8 | €372 | €422 | +€50 | +13.3% |
| Gross operating margin | 9900 | €37,942 | €63,496 | +€25,554 | +67.3% |
| Operating profit (loss) | 9901 | €31,166 | €52,329 | +€21,163 | +67.9% |
| Financial income | 75/76B | €732 | - | -€732 | |
| Recurring financial income | 75 | €732 | - | -€732 | |
| Financial charges | 65/66B | €343 | €55 | -€287 | -83.9% |
| Recurring financial charges | 65 | €343 | €55 | -€287 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €31,555 | €52,274 | +€20,718 | +65.7% |
| Income taxes | 67/77 | €7,947 | €10,570 | +€2,623 | +33.0% |
| Profit (loss) for the period | 9904 | €23,609 | €41,704 | +€18,095 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,609 | €41,704 | +€18,095 | +76.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.