FORTIUS 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.
FORTIUS CONSULTING
Largest movements
- Cash -€18,618
down €18,618 (-16.7%), from €111,169 to €92,550
mainly Other debts (-€24,633) and Debts after one year (-€16,066)
- Tangible fixed assets -€9,506
down €9,506 (-3.8%), from €253,481 to €243,976
of which Land and buildings: -€9,160
- Receivables within one year +€4,810
up €4,810 (+14.6%), from €32,897 to €37,707
- Other debts -€24,633
down €24,633 (-95.5%), from €25,784 to €1,151
- Reserves +€23,601
up €23,601 (+49.8%), from €47,347 to €70,949
of which Distributable reserves: +€23,601
- Debts after one year -€16,066
down €16,066 (-14.0%), from €114,349 to €98,284
- Trade debts -€12,578
down €12,578 (-60.8%), from €20,672 to €8,095
- Tax, wage and social debts +€8,120
up €8,120 (+55.4%), from €14,670 to €22,790
of which Taxes: +€7,864
- Gross operating margin +€53,253
up €53,253 (+40.6%), from €131,163 to €184,416
- Financial charges +€39,550
up €39,550 (+1,411%), from €2,802 to €42,352
- Other operating charges +€9,656
up €9,656 (+22.7%), from €42,602 to €52,258
- Taxes +€6,911
up €6,911 (+71.3%), from €9,693 to €16,604
- Staff costs +€2,108
up €2,108 (+6.2%), from €33,840 to €35,947
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 | €397,715 | €376,460 | -€21,256 | -5.3% |
| Fixed assets | 21/28 | €253,631 | €244,126 | -€9,506 | -3.7% |
| Tangible fixed assets | 22/27 | €253,481 | €243,976 | -€9,506 | -3.8% |
| Land and buildings | 22 | €227,614 | €218,454 | -€9,160 | -4.0% |
| Plant, machinery and equipment | 23 | €540 | €215 | -€324 | -60.1% |
| Furniture and vehicles | 24 | €4,932 | €4,644 | -€288 | -5.8% |
| Other tangible fixed assets | 26 | €20,396 | €20,662 | +€267 | +1.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €144,084 | €132,334 | -€11,750 | -8.2% |
| Amounts receivable within one year | 40/41 | €32,897 | €37,707 | +€4,810 | +14.6% |
| Trade receivables | 40 | €32,897 | €37,707 | +€4,810 | +14.6% |
| Cash at bank and in hand | 54/58 | €111,169 | €92,550 | -€18,618 | -16.7% |
| Deferred charges and accrued income | 490/1 | €18 | €2,077 | +€2,059 | +11,188% |
| Total equity and liabilities | 10/49 | €397,715 | €376,460 | -€21,256 | -5.3% |
| Equity | 10/15 | €206,473 | €230,074 | +€23,601 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,347 | €70,949 | +€23,601 | +49.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,487 | €69,089 | +€23,601 | +51.9% |
| Profit (loss) carried forward | 14 | €140,526 | €140,526 | = | 0.0% |
| Amounts payable | 17/49 | €191,242 | €146,385 | -€44,857 | -23.5% |
| Amounts payable after more than one year | 17 | €114,349 | €98,284 | -€16,066 | -14.0% |
| Financial debts | 170/4 | €114,349 | €98,284 | -€16,066 | -14.0% |
| Amounts payable within one year | 42/48 | €76,893 | €48,102 | -€28,791 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €15,767 | €16,066 | +€298 | +1.9% |
| Trade debts | 44 | €20,672 | €8,095 | -€12,578 | -60.8% |
| Suppliers | 440/4 | €20,672 | €8,095 | -€12,578 | -60.8% |
| Taxes, remuneration and social security | 45 | €14,670 | €22,790 | +€8,120 | +55.4% |
| Taxes | 450/3 | €9,356 | €17,220 | +€7,864 | +84.1% |
| Remuneration and social security | 454/9 | €5,314 | €5,570 | +€257 | +4.8% |
| Other amounts payable | 47/48 | €25,784 | €1,151 | -€24,633 | -95.5% |
| Remuneration, social security and pensions | 62 | €33,840 | €35,947 | +€2,108 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,618 | €13,656 | +€38 | +0.3% |
| Other operating charges | 640/8 | €42,602 | €52,258 | +€9,656 | +22.7% |
| Gross operating margin | 9900 | €131,163 | €184,416 | +€53,253 | +40.6% |
| Operating profit (loss) | 9901 | €41,104 | €82,555 | +€41,451 | +101% |
| Financial income | 75/76B | €35 | €3 | -€32 | -91.3% |
| Recurring financial income | 75 | €35 | €3 | -€32 | -91.3% |
| Financial charges | 65/66B | €2,802 | €42,352 | +€39,550 | +1,411% |
| Recurring financial charges | 65 | €2,802 | €42,352 | +€39,550 | +1,411% |
| Profit (loss) for the period before taxes | 9903 | €38,337 | €40,206 | +€1,869 | +4.9% |
| Income taxes | 67/77 | €9,693 | €16,604 | +€6,911 | +71.3% |
| Profit (loss) for the period | 9904 | €28,643 | €23,601 | -€5,042 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,643 | €23,601 | -€5,042 | -17.6% |
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 22 October 2026 via checked.be.