FOV 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.
FOV Consulting
Largest movements
- Tangible fixed assets +€27,764
up €27,764 (+504%), from €5,503 to €33,267
of which Other tangible fixed assets: +€29,009
- Cash -€21,911
down €21,911 (-47.9%), from €45,747 to €23,836
mainly Investment in fixed assets (net) (-€31,640) and Net result for the year (-€9,137)
- Receivables within one year +€5,081
up €5,081 (+53.5%), from €9,494 to €14,576
of which Trade receivables: +€5,888
- Intangible fixed assets -€1,867
down €1,867 (-38.4%), from €4,863 to €2,996
- Debts after one year +€9,401
new in 2025: €9,401
- Profit (loss) carried forward -€9,137
down €9,137 (-14.6%), from €62,702 to €53,565
- Current portion of long-term debt +€6,463
new in 2025: €6,463
- Other debts +€3,283
up €3,283 (+79.0%), from €4,153 to €7,436
- Tax, wage and social debts -€893
down €893 (-15.4%), from €5,780 to €4,888
of which Remuneration and social security: -€2,503
- Gross operating margin -€49,129
down €49,129, from €47,055 to -€2,074
- Taxes -€8,486
down €8,486, from €8,037 to -€449
- Depreciation +€2,094
up €2,094 (+54.5%), from €3,842 to €5,936
- Financial charges +€1,100
up €1,100 (+1,444%), from €76 to €1,176
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 | €76,096 | €84,771 | +€8,675 | +11.4% |
| Formation expenses | 20 | €437 | €244 | -€193 | -44.1% |
| Fixed assets | 21/28 | €10,426 | €36,323 | +€25,897 | +248% |
| Intangible fixed assets | 21 | €4,863 | €2,996 | -€1,867 | -38.4% |
| Tangible fixed assets | 22/27 | €5,503 | €33,267 | +€27,764 | +504% |
| Furniture and vehicles | 24 | €5,503 | €4,258 | -€1,245 | -22.6% |
| Other tangible fixed assets | 26 | - | €29,009 | +€29,009 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €65,233 | €48,204 | -€17,029 | -26.1% |
| Amounts receivable within one year | 40/41 | €9,494 | €14,576 | +€5,081 | +53.5% |
| Trade receivables | 40 | €8,688 | €14,576 | +€5,888 | +67.8% |
| Other amounts receivable | 41 | €807 | - | -€807 | |
| Current investments | 50/53 | €9,992 | €9,792 | -€199 | -2.0% |
| Cash at bank and in hand | 54/58 | €45,747 | €23,836 | -€21,911 | -47.9% |
| Total equity and liabilities | 10/49 | €76,096 | €84,771 | +€8,675 | +11.4% |
| Equity | 10/15 | €64,702 | €55,565 | -€9,137 | -14.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,702 | €53,565 | -€9,137 | -14.6% |
| Amounts payable | 17/49 | €11,394 | €29,206 | +€17,812 | +156% |
| Amounts payable after more than one year | 17 | - | €9,401 | +€9,401 | |
| Financial debts | 170/4 | - | €9,401 | +€9,401 | |
| Amounts payable within one year | 42/48 | €11,394 | €19,805 | +€8,411 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,463 | +€6,463 | |
| Trade debts | 44 | €1,461 | €1,018 | -€442 | -30.3% |
| Suppliers | 440/4 | €1,461 | €1,018 | -€442 | -30.3% |
| Taxes, remuneration and social security | 45 | €5,780 | €4,888 | -€893 | -15.4% |
| Taxes | 450/3 | €3,278 | €4,888 | +€1,610 | +49.1% |
| Remuneration and social security | 454/9 | €2,503 | - | -€2,503 | |
| Other amounts payable | 47/48 | €4,153 | €7,436 | +€3,283 | +79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €5,936 | +€2,094 | +54.5% |
| Other operating charges | 640/8 | €154 | €400 | +€246 | +160% |
| Gross operating margin | 9900 | €47,055 | -€2,074 | -€49,129 | |
| Operating profit (loss) | 9901 | €43,059 | -€8,409 | -€51,469 | |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €76 | €1,176 | +€1,100 | +1,444% |
| Recurring financial charges | 65 | €76 | €1,176 | +€1,100 | +1,444% |
| Profit (loss) for the period before taxes | 9903 | €43,000 | -€9,586 | -€52,586 | |
| Income taxes | 67/77 | €8,037 | -€449 | -€8,486 | |
| Profit (loss) for the period | 9904 | €34,963 | -€9,137 | -€44,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,963 | -€9,137 | -€44,100 |
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 24 October 2026 via checked.be.