FOX 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.
FOX CONSULTING
Largest movements
- Cash -€23,066
down €23,066 (-42.7%), from €54,009 to €30,944
mainly Contributions, distributions and other (-€23,000) and Other debts (-€15,000)
- Current investments +€5,999
up €5,999 (+85.7%), from €6,999 to €12,998
- Receivables within one year +€3,290
up €3,290 (+28.9%), from €11,374 to €14,664
of which Trade receivables: +€3,194
- Tangible fixed assets -€1,767
down €1,767 (-33.9%), from €5,208 to €3,441
of which Furniture and vehicles: -€1,212
- Other debts -€15,000
down €15,000 (-68.2%), from €22,000 to €7,000
- Profit (loss) carried forward -€2,574
down €2,574 (-10.9%), from €23,691 to €21,117
- Tax, wage and social debts +€1,780
up €1,780 (+17.8%), from €9,992 to €11,772
of which Taxes: +€1,761
- Gross operating margin -€3,369
down €3,369 (-10.4%), from €32,454 to €29,085
- Financial charges -€800
down €800 (-90.5%), from €884 to €84
- Taxes -€475
down €475 (-6.4%), from €7,464 to €6,989
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 | €77,591 | €62,047 | -€15,544 | -20.0% |
| Fixed assets | 21/28 | €5,208 | €3,441 | -€1,767 | -33.9% |
| Tangible fixed assets | 22/27 | €5,208 | €3,441 | -€1,767 | -33.9% |
| Plant, machinery and equipment | 23 | €2,585 | €2,030 | -€556 | -21.5% |
| Furniture and vehicles | 24 | €2,623 | €1,411 | -€1,212 | -46.2% |
| Current assets | 29/58 | €72,382 | €58,606 | -€13,777 | -19.0% |
| Amounts receivable within one year | 40/41 | €11,374 | €14,664 | +€3,290 | +28.9% |
| Trade receivables | 40 | €11,374 | €14,568 | +€3,194 | +28.1% |
| Other amounts receivable | 41 | - | €95 | +€95 | |
| Current investments | 50/53 | €6,999 | €12,998 | +€5,999 | +85.7% |
| Cash at bank and in hand | 54/58 | €54,009 | €30,944 | -€23,066 | -42.7% |
| Total equity and liabilities | 10/49 | €77,591 | €62,047 | -€15,544 | -20.0% |
| Equity | 10/15 | €43,789 | €41,215 | -€2,574 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,498 | €1,498 | = | 0.0% |
| Tax-exempt reserves | 132 | €926 | €926 | = | 0.0% |
| Distributable reserves | 133 | €572 | €572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,691 | €21,117 | -€2,574 | -10.9% |
| Amounts payable | 17/49 | €33,801 | €20,832 | -€12,970 | -38.4% |
| Amounts payable within one year | 42/48 | €32,976 | €19,962 | -€13,015 | -39.5% |
| Trade debts | 44 | €984 | €1,189 | +€205 | +20.8% |
| Suppliers | 440/4 | €984 | €1,189 | +€205 | +20.8% |
| Taxes, remuneration and social security | 45 | €9,992 | €11,772 | +€1,780 | +17.8% |
| Taxes | 450/3 | €6,951 | €8,712 | +€1,761 | +25.3% |
| Remuneration and social security | 454/9 | €3,041 | €3,061 | +€19 | +0.6% |
| Other amounts payable | 47/48 | €22,000 | €7,000 | -€15,000 | -68.2% |
| Accrued charges and deferred income | 492/3 | €825 | €870 | +€45 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €1,767 | -€34 | -1.9% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €32,454 | €29,085 | -€3,369 | -10.4% |
| Operating profit (loss) | 9901 | €30,652 | €27,218 | -€3,435 | -11.2% |
| Financial income | 75/76B | €98 | €281 | +€183 | +187% |
| Recurring financial income | 75 | €98 | €281 | +€183 | +187% |
| Financial charges | 65/66B | €884 | €84 | -€800 | -90.5% |
| Recurring financial charges | 65 | €884 | €84 | -€800 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €29,867 | €27,415 | -€2,452 | -8.2% |
| Income taxes | 67/77 | €7,464 | €6,989 | -€475 | -6.4% |
| Profit (loss) for the period | 9904 | €22,402 | €20,426 | -€1,977 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,402 | €20,426 | -€1,977 | -8.8% |
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 15 October 2026 via checked.be.