FORTUNAE 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.
FORTUNAE CONSULTING
Largest movements
- Receivables within one year +€15,519
up €15,519 (+68.9%), from €22,529 to €38,048
of which Other amounts receivable: +€9,309
- Cash -€7,252
down €7,252 (-30.1%), from €24,120 to €16,867
mainly Receivables within one year (-€15,519) and Investment in fixed assets (net) (-€3,880)
- Tangible fixed assets +€2,307
up €2,307 (+106%), from €2,177 to €4,483
- Deferred charges and accrued income -€747
no longer reported in 2025 (was €747)
- Profit (loss) carried forward +€14,379
up €14,379 (+57.8%), from €24,893 to €39,272
- Tax, wage and social debts -€2,183
down €2,183 (-18.4%), from €11,833 to €9,650
of which Taxes: -€4,983
- Trade debts -€1,844
down €1,844 (-29.1%), from €6,344 to €4,500
- Gross operating margin +€3,652
up €3,652 (+18.6%), from €19,623 to €23,275
- Financial income +€1,073
new in 2025: €1,073
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €50,415 | €60,241 | +€9,826 | +19.5% |
| Fixed assets | 21/28 | €2,857 | €5,163 | +€2,307 | +80.7% |
| Tangible fixed assets | 22/27 | €2,177 | €4,483 | +€2,307 | +106% |
| Furniture and vehicles | 24 | €2,177 | €4,483 | +€2,307 | +106% |
| Financial fixed assets | 28 | €680 | €680 | = | 0.0% |
| Current assets | 29/58 | €47,558 | €55,078 | +€7,519 | +15.8% |
| Amounts receivable within one year | 40/41 | €22,529 | €38,048 | +€15,519 | +68.9% |
| Trade receivables | 40 | €11,580 | €17,790 | +€6,210 | +53.6% |
| Other amounts receivable | 41 | €10,949 | €20,258 | +€9,309 | +85.0% |
| Current investments | 50/53 | €163 | €163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,120 | €16,867 | -€7,252 | -30.1% |
| Deferred charges and accrued income | 490/1 | €747 | - | -€747 | |
| Total equity and liabilities | 10/49 | €50,415 | €60,241 | +€9,826 | +19.5% |
| Equity | 10/15 | €31,713 | €46,092 | +€14,379 | +45.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,893 | €39,272 | +€14,379 | +57.8% |
| Amounts payable | 17/49 | €18,702 | €14,150 | -€4,553 | -24.3% |
| Amounts payable within one year | 42/48 | €18,702 | €14,150 | -€4,553 | -24.3% |
| Trade debts | 44 | €6,344 | €4,500 | -€1,844 | -29.1% |
| Suppliers | 440/4 | €6,344 | €4,500 | -€1,844 | -29.1% |
| Taxes, remuneration and social security | 45 | €11,833 | €9,650 | -€2,183 | -18.4% |
| Taxes | 450/3 | €11,833 | €6,850 | -€4,983 | -42.1% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €525 | - | -€525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €1,573 | -€48 | -3.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €19,623 | €23,275 | +€3,652 | +18.6% |
| Operating profit (loss) | 9901 | €17,614 | €21,701 | +€4,087 | +23.2% |
| Financial income | 75/76B | - | €1,073 | +€1,073 | |
| Recurring financial income | 75 | - | €1,073 | +€1,073 | |
| Financial charges | 65/66B | €459 | €264 | -€195 | -42.5% |
| Recurring financial charges | 65 | €459 | €264 | -€195 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €17,155 | €22,511 | +€5,356 | +31.2% |
| Income taxes | 67/77 | €7,918 | €8,132 | +€214 | +2.7% |
| Profit (loss) for the period | 9904 | €9,237 | €14,379 | +€5,142 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,237 | €14,379 | +€5,142 | +55.7% |
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 14 October 2026 via checked.be.