FOURIAU 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.
FOURIAU CONSULTING
Largest movements
- Cash -€70,380
down €70,380 (-41.6%), from €169,090 to €98,710
mainly Contributions, distributions and other (-€139,270) and Tax, wage and social debts (-€6,824)
- Profit (loss) carried forward -€61,342
down €61,342 (-56.1%), from €109,270 to €47,928
- Tax, wage and social debts -€6,824
down €6,824 (-36.9%), from €18,505 to €11,681
- Gross operating margin -€178,308
down €178,308 (-74.1%), from €240,682 to €62,374
- Taxes -€45,340
down €45,340 (-74.6%), from €60,786 to €15,446
- Financial income +€22,090
up €22,090 (+211%), from €10,494 to €32,584
- Depreciation -€3,571
down €3,571 (-94.0%), from €3,801 to €230
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 | €565,135 | €497,586 | -€67,549 | -12.0% |
| Fixed assets | 21/28 | €331 | €102 | -€230 | -69.4% |
| Tangible fixed assets | 22/27 | €331 | €102 | -€230 | -69.4% |
| Plant, machinery and equipment | 23 | €331 | €102 | -€230 | -69.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €564,804 | €497,484 | -€67,319 | -11.9% |
| Amounts receivable within one year | 40/41 | €34,602 | €32,531 | -€2,071 | -6.0% |
| Trade receivables | 40 | €33,263 | €22,191 | -€11,072 | -33.3% |
| Other amounts receivable | 41 | €1,340 | €10,340 | +€9,001 | +672% |
| Current investments | 50/53 | €360,000 | €365,000 | +€5,000 | +1.4% |
| Cash at bank and in hand | 54/58 | €169,090 | €98,710 | -€70,380 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,243 | +€132 | +11.9% |
| Total equity and liabilities | 10/49 | €565,135 | €497,586 | -€67,549 | -12.0% |
| Equity | 10/15 | €541,045 | €479,702 | -€61,342 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €413,174 | €413,174 | = | 0.0% |
| Distributable reserves | 133 | €413,174 | €413,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,270 | €47,928 | -€61,342 | -56.1% |
| Amounts payable | 17/49 | €24,090 | €17,884 | -€6,207 | -25.8% |
| Amounts payable within one year | 42/48 | €24,090 | €17,884 | -€6,207 | -25.8% |
| Trade debts | 44 | €326 | €943 | +€617 | +189% |
| Suppliers | 440/4 | €326 | €943 | +€617 | +189% |
| Taxes, remuneration and social security | 45 | €18,505 | €11,681 | -€6,824 | -36.9% |
| Taxes | 450/3 | €18,505 | €11,681 | -€6,824 | -36.9% |
| Other amounts payable | 47/48 | €5,260 | €5,260 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €230 | -€3,571 | -94.0% |
| Other operating charges | 640/8 | €1,116 | €1,254 | +€138 | +12.3% |
| Gross operating margin | 9900 | €240,682 | €62,374 | -€178,308 | -74.1% |
| Operating profit (loss) | 9901 | €235,765 | €60,890 | -€174,875 | -74.2% |
| Financial income | 75/76B | €10,494 | €32,584 | +€22,090 | +211% |
| Recurring financial income | 75 | €10,494 | €32,584 | +€22,090 | +211% |
| Financial charges | 65/66B | €188 | €100 | -€88 | -46.8% |
| Recurring financial charges | 65 | €188 | €100 | -€88 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €246,071 | €93,374 | -€152,696 | -62.1% |
| Income taxes | 67/77 | €60,786 | €15,446 | -€45,340 | -74.6% |
| Profit (loss) for the period | 9904 | €185,285 | €77,928 | -€107,357 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €185,285 | €77,928 | -€107,357 | -57.9% |
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 30 October 2026 via checked.be.