Forton Consult: 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.
Forton Consult
Largest movements
- Cash -€10,729
down €10,729 (-89.7%), from €11,960 to €1,231
mainly Accrued charges and deferred income (-€8,160) and Tax, wage and social debts (-€5,315)
- Receivables within one year -€1,254
down €1,254 (-61.9%), from €2,025 to €771
of which Trade receivables: -€1,139
- Deferred charges and accrued income -€587
down €587 (-90.0%), from €652 to €65
- Tangible fixed assets -€406
no longer reported in 2025 (was €406)
- Accrued charges and deferred income -€8,160
no longer reported in 2025 (was €8,160)
- Tax, wage and social debts -€5,315
down €5,315 (-96.6%), from €5,500 to €185
of which Remuneration and social security: -€5,500
- Other debts +€4,515
up €4,515 (+247%), from €1,831 to €6,346
- Profit (loss) carried forward -€3,505
down €3,505 (-21.3%), from -€16,419 to -€19,924
- Trade debts -€511
no longer reported in 2025 (was €511)
- Gross operating margin +€14,006
up €14,006 (+88.2%), from -€15,873 to -€1,867
- Depreciation -€517
down €517 (-56.0%), from €923 to €406
- Other operating charges +€269
up €269 (+69.9%), from €385 to €654
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 | €15,043 | €2,067 | -€12,976 | -86.3% |
| Fixed assets | 21/28 | €406 | - | -€406 | |
| Tangible fixed assets | 22/27 | €406 | - | -€406 | |
| Furniture and vehicles | 24 | €406 | - | -€406 | |
| Current assets | 29/58 | €14,637 | €2,067 | -€12,570 | -85.9% |
| Amounts receivable within one year | 40/41 | €2,025 | €771 | -€1,254 | -61.9% |
| Trade receivables | 40 | €1,818 | €679 | -€1,139 | -62.7% |
| Other amounts receivable | 41 | €207 | €92 | -€115 | -55.6% |
| Cash at bank and in hand | 54/58 | €11,960 | €1,231 | -€10,729 | -89.7% |
| Deferred charges and accrued income | 490/1 | €652 | €65 | -€587 | -90.0% |
| Total equity and liabilities | 10/49 | €15,043 | €2,067 | -€12,976 | -86.3% |
| Equity | 10/15 | -€959 | -€4,464 | -€3,505 | -365% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,419 | -€19,924 | -€3,505 | -21.3% |
| Amounts payable | 17/49 | €16,002 | €6,531 | -€9,471 | -59.2% |
| Amounts payable within one year | 42/48 | €7,842 | €6,531 | -€1,311 | -16.7% |
| Trade debts | 44 | €511 | - | -€511 | |
| Suppliers | 440/4 | €511 | - | -€511 | |
| Taxes, remuneration and social security | 45 | €5,500 | €185 | -€5,315 | -96.6% |
| Taxes | 450/3 | - | €185 | +€185 | |
| Remuneration and social security | 454/9 | €5,500 | - | -€5,500 | |
| Other amounts payable | 47/48 | €1,831 | €6,346 | +€4,515 | +247% |
| Accrued charges and deferred income | 492/3 | €8,160 | - | -€8,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €406 | -€517 | -56.0% |
| Other operating charges | 640/8 | €385 | €654 | +€269 | +69.9% |
| Gross operating margin | 9900 | -€15,873 | -€1,867 | +€14,006 | +88.2% |
| Operating profit (loss) | 9901 | -€17,181 | -€2,927 | +€14,254 | +83.0% |
| Financial charges | 65/66B | €208 | €203 | -€5 | -2.4% |
| Recurring financial charges | 65 | €208 | €203 | -€5 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,389 | -€3,130 | +€14,259 | +82.0% |
| Income taxes | 67/77 | €245 | €375 | +€130 | +53.1% |
| Profit (loss) for the period | 9904 | -€17,634 | -€3,505 | +€14,129 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,634 | -€3,505 | +€14,129 | +80.1% |
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 23 October 2026 via checked.be.