FP CONSULT: what changed
Two fiscal 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.
FP CONSULT
Largest movements
- Receivables after one year +€11,800
new in 2024: €11,800
- Cash +€7,949
up €7,949 (+588.9%), from €1,350 to €9,299
mainly Net result for the year (+€24,471) and Tax, wage and social debts (+€14,207)
- Tangible fixed assets +€4,085
up €4,085 (+67.8%), from €6,023 to €10,108
- Receivables within one year +€2,824
up €2,824 (+12.9%), from €21,953 to €24,776
of which Trade receivables: +€3,642
- Tax, wage and social debts +€14,207
up €14,207 (+205.4%), from €6,917 to €21,124
of which Taxes: +€15,092
- Other debts +€8,500
up €8,500 (+100.0%), from €8,500 to €17,000
- Profit (loss) carried forward +€4,471
up €4,471 (+495.7%), from €902 to €5,373
- Trade debts -€820
down €820 (-13.6%), from €6,022 to €5,202
- Gross operating margin +€30,981
up €30,981 (+136.0%), from €22,786 to €53,767
- Staff costs +€9,369
up €9,369 (+168.2%), from €5,569 to €14,937
- Taxes +€6,482
up €6,482 (+160.8%), from €4,031 to €10,512
- Depreciation +€853
up €853 (+57.7%), from €1,477 to €2,330
- Other operating charges +€772
up €772 (+196.6%), from €393 to €1,164
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,266 | €56,634 | +€26,369 | +87.1% |
| Fixed assets | 21/28 | €6,283 | €10,108 | +€3,826 | +60.9% |
| Tangible fixed assets | 22/27 | €6,023 | €10,108 | +€4,085 | +67.8% |
| Furniture and vehicles | 24 | €6,023 | €10,108 | +€4,085 | +67.8% |
| Financial fixed assets | 28 | €259 | - | -€259 | |
| Current assets | 29/58 | €23,983 | €46,526 | +€22,543 | +94.0% |
| Amounts receivable after more than one year | 29 | - | €11,800 | +€11,800 | |
| Trade receivables | 290 | - | €11,800 | +€11,800 | |
| Amounts receivable within one year | 40/41 | €21,953 | €24,776 | +€2,824 | +12.9% |
| Trade receivables | 40 | €12,787 | €16,429 | +€3,642 | +28.5% |
| Other amounts receivable | 41 | €9,165 | €8,347 | -€819 | -8.9% |
| Cash at bank and in hand | 54/58 | €1,350 | €9,299 | +€7,949 | +588.9% |
| Deferred charges and accrued income | 490/1 | €681 | €651 | -€30 | -4.4% |
| Total equity and liabilities | 10/49 | €30,266 | €56,634 | +€26,369 | +87.1% |
| Equity | 10/15 | €3,902 | €8,373 | +€4,471 | +114.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €902 | €5,373 | +€4,471 | +495.7% |
| Amounts payable | 17/49 | €26,364 | €48,261 | +€21,897 | +83.1% |
| Amounts payable within one year | 42/48 | €26,364 | €48,261 | +€21,897 | +83.1% |
| Trade debts | 44 | €6,022 | €5,202 | -€820 | -13.6% |
| Suppliers | 440/4 | €6,022 | €5,202 | -€820 | -13.6% |
| Advances received on contracts in progress | 46 | €4,925 | €4,934 | +€9 | +0.2% |
| Taxes, remuneration and social security | 45 | €6,917 | €21,124 | +€14,207 | +205.4% |
| Taxes | 450/3 | €6,032 | €21,124 | +€15,092 | +250.2% |
| Remuneration and social security | 454/9 | €885 | - | -€885 | |
| Other amounts payable | 47/48 | €8,500 | €17,000 | +€8,500 | +100.0% |
| Remuneration, social security and pensions | 62 | €5,569 | €14,937 | +€9,369 | +168.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €2,330 | +€853 | +57.7% |
| Other operating charges | 640/8 | €393 | €1,164 | +€772 | +196.6% |
| Gross operating margin | 9900 | €22,786 | €53,767 | +€30,981 | +136.0% |
| Operating profit (loss) | 9901 | €15,348 | €35,335 | +€19,988 | +130.2% |
| Financial income | 75/76B | €299 | €490 | +€191 | +64.0% |
| Recurring financial income | 75 | €299 | €490 | +€191 | +64.0% |
| Financial charges | 65/66B | €614 | €842 | +€228 | +37.1% |
| Recurring financial charges | 65 | €614 | €842 | +€228 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €15,032 | €34,983 | +€19,951 | +132.7% |
| Income taxes | 67/77 | €4,031 | €10,512 | +€6,482 | +160.8% |
| Profit (loss) for the period | 9904 | €11,002 | €24,471 | +€13,470 | +122.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,002 | €24,471 | +€13,470 | +122.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.