FPI 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.
FPI Consulting
Largest movements
- Cash +€44,551
up €44,551 (+261.6%), from €17,032 to €61,582
mainly Net result for the year (+€32,094) and Receivables within one year (+€29,160)
- Receivables within one year -€29,160
down €29,160 (-96.4%), from €30,250 to €1,090
of which Trade receivables: -€29,481
- Deferred charges and accrued income +€9,434
up €9,434 (+747.0%), from €1,263 to €10,697
- Tangible fixed assets -€1,355
down €1,355 (-20.9%), from €6,491 to €5,136
of which Furniture and vehicles: -€2,201
- Profit (loss) carried forward +€20,294
up €20,294 (+51.0%), from €39,772 to €60,066
- Other debts +€9,708
up €9,708 (+4377.4%), from €222 to €9,930
- Tax, wage and social debts -€8,111
down €8,111 (-67.2%), from €12,072 to €3,961
- Trade debts +€1,636
up €1,636 (+396.5%), from €413 to €2,049
- Gross operating margin +€10,555
up €10,555 (+29.3%), from €36,033 to €46,588
- Taxes +€1,567
up €1,567 (+19.3%), from €8,112 to €9,679
- Financial charges +€804
up €804 (+77.5%), from €1,037 to €1,841
- Other operating charges +€609
up €609 (+142.0%), from €429 to €1,038
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 | €55,036 | €78,505 | +€23,469 | +42.6% |
| Fixed assets | 21/28 | €6,491 | €5,136 | -€1,355 | -20.9% |
| Tangible fixed assets | 22/27 | €6,491 | €5,136 | -€1,355 | -20.9% |
| Furniture and vehicles | 24 | €4,018 | €1,817 | -€2,201 | -54.8% |
| Other tangible fixed assets | 26 | €2,473 | €3,319 | +€846 | +34.2% |
| Current assets | 29/58 | €48,545 | €73,369 | +€24,824 | +51.1% |
| Amounts receivable within one year | 40/41 | €30,250 | €1,090 | -€29,160 | -96.4% |
| Trade receivables | 40 | €30,250 | €769 | -€29,481 | -97.5% |
| Other amounts receivable | 41 | - | €321 | +€321 | |
| Cash at bank and in hand | 54/58 | €17,032 | €61,582 | +€44,551 | +261.6% |
| Deferred charges and accrued income | 490/1 | €1,263 | €10,697 | +€9,434 | +747.0% |
| Total equity and liabilities | 10/49 | €55,036 | €78,505 | +€23,469 | +42.6% |
| Equity | 10/15 | €42,272 | €62,566 | +€20,294 | +48.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,772 | €60,066 | +€20,294 | +51.0% |
| Amounts payable | 17/49 | €12,764 | €15,939 | +€3,176 | +24.9% |
| Amounts payable within one year | 42/48 | €12,707 | €15,939 | +€3,233 | +25.4% |
| Trade debts | 44 | €413 | €2,049 | +€1,636 | +396.5% |
| Suppliers | 440/4 | €413 | €2,049 | +€1,636 | +396.5% |
| Taxes, remuneration and social security | 45 | €12,072 | €3,961 | -€8,111 | -67.2% |
| Taxes | 450/3 | €12,072 | €3,961 | -€8,111 | -67.2% |
| Other amounts payable | 47/48 | €222 | €9,930 | +€9,708 | +4377.4% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,554 | €1,936 | +€381 | +24.5% |
| Other operating charges | 640/8 | €429 | €1,038 | +€609 | +142.0% |
| Gross operating margin | 9900 | €36,033 | €46,588 | +€10,555 | +29.3% |
| Operating profit (loss) | 9901 | €34,049 | €43,614 | +€9,565 | +28.1% |
| Financial charges | 65/66B | €1,037 | €1,841 | +€804 | +77.5% |
| Recurring financial charges | 65 | €1,037 | €1,841 | +€804 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €33,012 | €41,773 | +€8,761 | +26.5% |
| Income taxes | 67/77 | €8,112 | €9,679 | +€1,567 | +19.3% |
| Profit (loss) for the period | 9904 | €24,900 | €32,094 | +€7,193 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,900 | €32,094 | +€7,193 | +28.9% |
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 12 October 2026 via checked.be.