FPC 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.
FPC Consult
Largest movements
- Receivables within one year +€44,368
up €44,368 (+97.8%), from €45,361 to €89,729
of which Trade receivables: +€51,294
- Tangible fixed assets +€24,788
up €24,788 (+55.4%), from €44,729 to €69,517
- Cash -€15,200
down €15,200 (-45.4%), from €33,494 to €18,293
mainly Receivables within one year (-€44,368) and Investment in fixed assets (net) (-€27,092)
- Deferred charges and accrued income +€3,976
up €3,976 (+856.5%), from €464 to €4,441
- Reserves +€57,000
up €57,000 (+268.6%), from €21,220 to €78,220
- Debts after one year -€10,789
down €10,789 (-92.2%), from €11,707 to €918
- Tax, wage and social debts +€6,381
up €6,381 (+44.4%), from €14,366 to €20,747
- Short-term financial debts +€5,311
up €5,311 (+325.4%), from €1,632 to €6,943
- Trade debts -€5,133
down €5,133 (-39.5%), from €12,995 to €7,861
- Gross operating margin +€47,043
up €47,043 (+118.7%), from €39,628 to €86,671
- Taxes +€16,436
up €16,436 (+215.7%), from €7,619 to €24,055
- Depreciation -€13,084
down €13,084 (-85.0%), from €15,388 to €2,304
- Financial charges +€1,601
up €1,601 (+126.4%), from €1,267 to €2,867
of which Non-recurring financial charges: +€2,073
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.
Cash bridge derived
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 | €124,048 | €181,980 | +€57,933 | +46.7% |
| Fixed assets | 21/28 | €44,729 | €69,517 | +€24,788 | +55.4% |
| Tangible fixed assets | 22/27 | €44,729 | €69,517 | +€24,788 | +55.4% |
| Furniture and vehicles | 24 | €44,729 | €69,517 | +€24,788 | +55.4% |
| Current assets | 29/58 | €79,319 | €112,463 | +€33,145 | +41.8% |
| Amounts receivable within one year | 40/41 | €45,361 | €89,729 | +€44,368 | +97.8% |
| Trade receivables | 40 | €34,020 | €85,315 | +€51,294 | +150.8% |
| Other amounts receivable | 41 | €11,341 | €4,415 | -€6,926 | -61.1% |
| Cash at bank and in hand | 54/58 | €33,494 | €18,293 | -€15,200 | -45.4% |
| Deferred charges and accrued income | 490/1 | €464 | €4,441 | +€3,976 | +856.5% |
| Total equity and liabilities | 10/49 | €124,048 | €181,980 | +€57,933 | +46.7% |
| Equity | 10/15 | €58,417 | €115,675 | +€57,258 | +98.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €21,220 | €78,220 | +€57,000 | +268.6% |
| Distributable reserves | 133 | €21,220 | €78,220 | +€57,000 | +268.6% |
| Profit (loss) carried forward | 14 | €7,197 | €7,455 | +€258 | +3.6% |
| Amounts payable | 17/49 | €65,630 | €66,305 | +€675 | +1.0% |
| Amounts payable after more than one year | 17 | €11,707 | €918 | -€10,789 | -92.2% |
| Financial debts | 170/4 | €11,707 | €918 | -€10,789 | -92.2% |
| Amounts payable within one year | 42/48 | €53,924 | €65,387 | +€11,463 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €10,381 | €10,789 | +€408 | +3.9% |
| Financial debts | 43 | €1,632 | €6,943 | +€5,311 | +325.4% |
| Credit institutions | 430/8 | €1,632 | €6,943 | +€5,311 | +325.4% |
| Trade debts | 44 | €12,995 | €7,861 | -€5,133 | -39.5% |
| Suppliers | 440/4 | €12,995 | €7,861 | -€5,133 | -39.5% |
| Taxes, remuneration and social security | 45 | €14,366 | €20,747 | +€6,381 | +44.4% |
| Taxes | 450/3 | €14,366 | €20,747 | +€6,381 | +44.4% |
| Other amounts payable | 47/48 | €14,550 | €19,047 | +€4,497 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,388 | €2,304 | -€13,084 | -85.0% |
| Other operating charges | 640/8 | €195 | €196 | +€1 | +0.6% |
| Gross operating margin | 9900 | €39,628 | €86,671 | +€47,043 | +118.7% |
| Operating profit (loss) | 9901 | €24,045 | €84,171 | +€60,126 | +250.1% |
| Financial income | 75/76B | €5 | €9 | +€4 | +67.6% |
| Recurring financial income | 75 | €5 | €9 | +€4 | +67.6% |
| Financial charges | 65/66B | €1,267 | €2,867 | +€1,601 | +126.4% |
| Recurring financial charges | 65 | €1,267 | €795 | -€472 | -37.3% |
| Non-recurring financial charges | 66B | - | €2,073 | +€2,073 | |
| Profit (loss) for the period before taxes | 9903 | €22,783 | €81,312 | +€58,529 | +256.9% |
| Income taxes | 67/77 | €7,619 | €24,055 | +€16,436 | +215.7% |
| Profit (loss) for the period | 9904 | €15,164 | €57,258 | +€42,093 | +277.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,164 | €57,258 | +€42,093 | +277.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.