FPL Consulting: 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.
What changed
FPL Consulting
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,423
2024 · €39,960-€8,537
Equity
€327,461
2024 · €324,556+€2,905
Cash
€145,620
2024 · €144,528+€1,092
Balance sheet total
€350,568
2024 · €361,884-€11,317
Largest movements
Assets
- Tangible fixed assets -€19,131
down €19,131 (-56.8%), from €33,710 to €14,579
of which Furniture and vehicles: -€18,818
- Receivables after one year +€4,520
up €4,520 (+12.1%), from €37,273 to €41,793
Equity and liabilities
- Debts after one year -€10,219
down €10,219 (-100.0%), from €10,219 to €0
- Current portion of long-term debt -€4,982
down €4,982 (-32.8%), from €15,201 to €10,219
Income statement
- Gross operating margin -€16,142
down €16,142 (-19.7%), from €81,876 to €65,734
- Taxes -€2,197
down €2,197 (-13.8%), from €15,875 to €13,677
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.
Result 2024
€39,960
Gross operating margin
-€16,142
Depreciation
+€510
Other operating charges
-€339
Other operating items
+€5,377
Financial income
-€231
Financial charges
+€92
Taxes
+€2,197
Result 2025
€31,423
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.
From operations
+€44,810
Investment
€0
Financing
-€43,718
Cash 2024
€144,528
From operations (derived)
+€44,810
Net result for the year
+€31,423
Depreciation
+€19,131
Receivables after one year
-€4,520
Receivables within one year
-€2,804
Deferred charges and accrued income
+€602
Trade debts
+€1,494
Tax, wage and social debts
-€515
Financing
-€43,718
Debts after one year
-€10,219
Current portion of long-term debt
-€4,982
Contributions, distributions and other
-€28,517
Cash 2025
€145,620
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,884 | €350,568 | -€11,317 | -3.1% |
| Fixed assets | 21/28 | €33,710 | €14,579 | -€19,131 | -56.8% |
| Tangible fixed assets | 22/27 | €33,710 | €14,579 | -€19,131 | -56.8% |
| Plant, machinery and equipment | 23 | €2,111 | €1,798 | -€312 | -14.8% |
| Furniture and vehicles | 24 | €31,599 | €12,781 | -€18,818 | -59.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €328,174 | €335,989 | +€7,814 | +2.4% |
| Amounts receivable after more than one year | 29 | €37,273 | €41,793 | +€4,520 | +12.1% |
| Other amounts receivable | 291 | €37,273 | €41,793 | +€4,520 | +12.1% |
| Amounts receivable within one year | 40/41 | €42,111 | €44,915 | +€2,804 | +6.7% |
| Trade receivables | 40 | €33,510 | €41,450 | +€7,940 | +23.7% |
| Other amounts receivable | 41 | €8,601 | €3,465 | -€5,136 | -59.7% |
| Current investments | 50/53 | €100,750 | €100,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,528 | €145,620 | +€1,092 | +0.8% |
| Deferred charges and accrued income | 490/1 | €3,512 | €2,911 | -€602 | -17.1% |
| Total equity and liabilities | 10/49 | €361,884 | €350,568 | -€11,317 | -3.1% |
| Equity | 10/15 | €324,556 | €327,461 | +€2,905 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,356 | €321,261 | +€2,905 | +0.9% |
| 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 | €316,496 | €319,401 | +€2,905 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,329 | €23,107 | -€14,222 | -38.1% |
| Amounts payable after more than one year | 17 | €10,219 | €0 | -€10,219 | -100.0% |
| Financial debts | 170/4 | €10,219 | €0 | -€10,219 | -100.0% |
| Amounts payable within one year | 42/48 | €27,110 | €23,107 | -€4,003 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €15,201 | €10,219 | -€4,982 | -32.8% |
| Trade debts | 44 | €3,255 | €4,748 | +€1,494 | +45.9% |
| Suppliers | 440/4 | €3,255 | €4,748 | +€1,494 | +45.9% |
| Taxes, remuneration and social security | 45 | €8,655 | €8,140 | -€515 | -6.0% |
| Taxes | 450/3 | €6,416 | €5,815 | -€601 | -9.4% |
| Remuneration and social security | 454/9 | €2,239 | €2,325 | +€86 | +3.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,641 | €19,131 | -€510 | -2.6% |
| Other operating charges | 640/8 | €1,379 | €1,718 | +€339 | +24.6% |
| Non-recurring operating charges | 66A | €5,377 | €0 | -€5,377 | -100.0% |
| Gross operating margin | 9900 | €81,876 | €65,734 | -€16,142 | -19.7% |
| Operating profit (loss) | 9901 | €55,480 | €44,885 | -€10,595 | -19.1% |
| Financial income | 75/76B | €846 | €614 | -€231 | -27.4% |
| Recurring financial income | 75 | €846 | €614 | -€231 | -27.4% |
| Financial charges | 65/66B | €491 | €399 | -€92 | -18.7% |
| Recurring financial charges | 65 | €491 | €399 | -€92 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €55,835 | €45,100 | -€10,734 | -19.2% |
| Income taxes | 67/77 | €15,875 | €13,677 | -€2,197 | -13.8% |
| Profit (loss) for the period | 9904 | €39,960 | €31,423 | -€8,537 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,960 | €31,423 | -€8,537 | -21.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.