Fouache 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.
Fouache Consulting
Largest movements
- Cash +€4,369
up €4,369 (+5.6%), from €78,192 to €82,561
mainly Net result for the year (+€63,537) and Tax, wage and social debts (+€16,771)
- Receivables within one year +€4,239
up €4,239 (+9.7%), from €43,601 to €47,840
- Deferred charges and accrued income +€2,474
new in 2025: €2,474
- Tax, wage and social debts +€16,771
up €16,771 (+47.3%), from €35,489 to €52,259
- Advances received +€7,370
new in 2025: €7,370
- Trade debts -€6,027
down €6,027 (-58.2%), from €10,355 to €4,328
- Profit (loss) carried forward -€4,323
no longer reported in 2025 (was €4,323)
- Other debts -€2,616
down €2,616 (-5.4%), from €48,839 to €46,223
- Gross operating margin -€32,581
down €32,581 (-29.0%), from €112,478 to €79,897
- Taxes -€16,748
down €16,748 (-55.9%), from €29,959 to €13,211
- Financial charges +€1,137
up €1,137 (+128.4%), from €885 to €2,023
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.
Cash bridge derived
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 | €124,006 | €135,181 | +€11,175 | +9.0% |
| Fixed assets | 21/28 | €2,212 | €2,306 | +€94 | +4.2% |
| Tangible fixed assets | 22/27 | €2,212 | €2,306 | +€94 | +4.2% |
| Furniture and vehicles | 24 | €2,212 | €2,306 | +€94 | +4.2% |
| Current assets | 29/58 | €121,793 | €132,875 | +€11,082 | +9.1% |
| Amounts receivable within one year | 40/41 | €43,601 | €47,840 | +€4,239 | +9.7% |
| Trade receivables | 40 | €43,601 | €47,840 | +€4,239 | +9.7% |
| Cash at bank and in hand | 54/58 | €78,192 | €82,561 | +€4,369 | +5.6% |
| Deferred charges and accrued income | 490/1 | - | €2,474 | +€2,474 | |
| Total equity and liabilities | 10/49 | €124,006 | €135,181 | +€11,175 | +9.0% |
| Equity | 10/15 | €29,323 | €25,000 | -€4,323 | -14.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,323 | - | -€4,323 | |
| Amounts payable | 17/49 | €94,682 | €110,181 | +€15,498 | +16.4% |
| Amounts payable within one year | 42/48 | €94,682 | €110,181 | +€15,498 | +16.4% |
| Trade debts | 44 | €10,355 | €4,328 | -€6,027 | -58.2% |
| Suppliers | 440/4 | €10,355 | €4,328 | -€6,027 | -58.2% |
| Advances received on contracts in progress | 46 | - | €7,370 | +€7,370 | |
| Taxes, remuneration and social security | 45 | €35,489 | €52,259 | +€16,771 | +47.3% |
| Taxes | 450/3 | €35,489 | €52,259 | +€16,771 | +47.3% |
| Other amounts payable | 47/48 | €48,839 | €46,223 | -€2,616 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €1,127 | +€959 | +572.9% |
| Gross operating margin | 9900 | €112,478 | €79,897 | -€32,581 | -29.0% |
| Operating profit (loss) | 9901 | €112,311 | €78,770 | -€33,541 | -29.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2700.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2700.0% |
| Financial charges | 65/66B | €885 | €2,023 | +€1,137 | +128.4% |
| Recurring financial charges | 65 | €885 | €2,023 | +€1,137 | +128.4% |
| Profit (loss) for the period before taxes | 9903 | €111,425 | €76,748 | -€34,678 | -31.1% |
| Income taxes | 67/77 | €29,959 | €13,211 | -€16,748 | -55.9% |
| Profit (loss) for the period | 9904 | €81,466 | €63,537 | -€17,930 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,466 | €63,537 | -€17,930 | -22.0% |
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 11 October 2026 via checked.be.