FP Consulting Services: 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.
FP Consulting Services
Largest movements
- Cash -€148,034
down €148,034 (-66.5%), from €222,768 to €74,734
mainly Trade debts (-€153,147) and Tax, wage and social debts (-€49,697)
- Receivables within one year +€44,146
up €44,146 (+86.3%), from €51,171 to €95,316
of which Trade receivables: +€38,635
- Tangible fixed assets -€23,727
down €23,727 (-9.2%), from €256,664 to €232,937
of which Furniture and vehicles: -€20,594
- Trade debts -€153,147
no longer reported in 2024 (was €153,147)
- Debts after one year +€114,367
up €114,367 (+199.6%), from €57,304 to €171,671
- Tax, wage and social debts -€49,697
down €49,697 (-52.4%), from €94,837 to €45,141
of which Remuneration and social security: -€27,513
- Reserves -€19,405
down €19,405 (-11.3%), from €171,342 to €151,936
of which Distributable reserves: -€19,405
- Profit (loss) carried forward -€18,241
down €18,241 (-40.8%), from €44,731 to €26,490
- Gross operating margin -€125,166
down €125,166 (-34.1%), from €366,539 to €241,373
- Staff costs -€81,918
down €81,918 (-28.7%), from €285,721 to €203,803
- Depreciation +€27,581
up €27,581 (+327.5%), from €8,422 to €36,003
- Taxes -€17,116
down €17,116 (-96.3%), from €17,770 to €654
- Other operating charges +€5,432
up €5,432 (+71.7%), from €7,580 to €13,012
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 | €536,650 | €409,404 | -€127,246 | -23.7% |
| Fixed assets | 21/28 | €256,963 | €232,937 | -€24,026 | -9.4% |
| Tangible fixed assets | 22/27 | €256,664 | €232,937 | -€23,727 | -9.2% |
| Land and buildings | 22 | €104,372 | €101,239 | -€3,133 | -3.0% |
| Furniture and vehicles | 24 | €152,292 | €131,698 | -€20,594 | -13.5% |
| Financial fixed assets | 28 | €299 | - | -€299 | |
| Current assets | 29/58 | €279,687 | €176,467 | -€103,220 | -36.9% |
| Amounts receivable within one year | 40/41 | €51,171 | €95,316 | +€44,146 | +86.3% |
| Trade receivables | 40 | €47,335 | €85,970 | +€38,635 | +81.6% |
| Other amounts receivable | 41 | €3,835 | €9,346 | +€5,511 | +143.7% |
| Cash at bank and in hand | 54/58 | €222,768 | €74,734 | -€148,034 | -66.5% |
| Deferred charges and accrued income | 490/1 | €5,749 | €6,417 | +€669 | +11.6% |
| Total equity and liabilities | 10/49 | €536,650 | €409,404 | -€127,246 | -23.7% |
| Equity | 10/15 | €222,273 | €184,626 | -€37,647 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,342 | €151,936 | -€19,405 | -11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,482 | €150,076 | -€19,405 | -11.4% |
| Profit (loss) carried forward | 14 | €44,731 | €26,490 | -€18,241 | -40.8% |
| Amounts payable | 17/49 | €314,377 | €224,778 | -€89,600 | -28.5% |
| Amounts payable after more than one year | 17 | €57,304 | €171,671 | +€114,367 | +199.6% |
| Financial debts | 170/4 | €57,304 | €171,671 | +€114,367 | +199.6% |
| Amounts payable within one year | 42/48 | €255,175 | €52,636 | -€202,538 | -79.4% |
| Current portion of amounts payable after more than one year | 42 | €4,299 | €4,368 | +€69 | +1.6% |
| Trade debts | 44 | €153,147 | - | -€153,147 | |
| Suppliers | 440/4 | €153,147 | - | -€153,147 | |
| Taxes, remuneration and social security | 45 | €94,837 | €45,141 | -€49,697 | -52.4% |
| Taxes | 450/3 | €36,632 | €14,448 | -€22,184 | -60.6% |
| Remuneration and social security | 454/9 | €58,205 | €30,692 | -€27,513 | -47.3% |
| Other amounts payable | 47/48 | €2,891 | €3,127 | +€236 | +8.2% |
| Accrued charges and deferred income | 492/3 | €1,898 | €470 | -€1,428 | -75.2% |
| Remuneration, social security and pensions | 62 | €285,721 | €203,803 | -€81,918 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,422 | €36,003 | +€27,581 | +327.5% |
| Other operating charges | 640/8 | €7,580 | €13,012 | +€5,432 | +71.7% |
| Gross operating margin | 9900 | €366,539 | €241,373 | -€125,166 | -34.1% |
| Operating profit (loss) | 9901 | €64,817 | -€11,445 | -€76,261 | |
| Financial income | 75/76B | €43 | €11 | -€31 | -73.5% |
| Recurring financial income | 75 | €43 | €11 | -€31 | -73.5% |
| Financial charges | 65/66B | €2,358 | €6,154 | +€3,796 | +161.0% |
| Recurring financial charges | 65 | €2,358 | €6,154 | +€3,796 | +161.0% |
| Profit (loss) for the period before taxes | 9903 | €62,502 | -€17,587 | -€80,089 | |
| Income taxes | 67/77 | €17,770 | €654 | -€17,116 | -96.3% |
| Profit (loss) for the period | 9904 | €44,731 | -€18,241 | -€62,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,731 | -€18,241 | -€62,973 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.