FPO 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.
FPO Consulting
Largest movements
- Cash +€3,977
up €3,977 (+91.9%), from €4,327 to €8,304
mainly Net result for the year (+€12,426) and Other debts (+€8,971)
- Receivables within one year +€2,279
up €2,279 (+178%), from €1,280 to €3,559
of which Trade receivables: +€1,304
- Tangible fixed assets +€1,293
up €1,293 (+21.5%), from €6,017 to €7,310
of which Furniture and vehicles: +€2,120
- Deferred charges and accrued income +€504
up €504 (+19.3%), from €2,604 to €3,107
- Other debts +€8,971
new in 2025: €8,971
- Tax, wage and social debts -€1,586
down €1,586 (-30.2%), from €5,258 to €3,672
- Accrued charges and deferred income +€634
new in 2025: €634
- Gross operating margin +€11,552
up €11,552 (+149%), from €7,770 to €19,322
- Taxes +€2,230
up €2,230 (+127%), from €1,752 to €3,982
- Other operating charges +€695
up €695 (+440%), from €158 to €854
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.
Derived cash bridge
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 | €14,227 | €22,281 | +€8,053 | +56.6% |
| Fixed assets | 21/28 | €6,017 | €7,310 | +€1,293 | +21.5% |
| Tangible fixed assets | 22/27 | €6,017 | €7,310 | +€1,293 | +21.5% |
| Plant, machinery and equipment | 23 | €1,082 | €742 | -€340 | -31.4% |
| Furniture and vehicles | 24 | €1,448 | €3,568 | +€2,120 | +146% |
| Other tangible fixed assets | 26 | €3,487 | €3,001 | -€487 | -14.0% |
| Current assets | 29/58 | €8,211 | €14,971 | +€6,760 | +82.3% |
| Amounts receivable within one year | 40/41 | €1,280 | €3,559 | +€2,279 | +178% |
| Trade receivables | 40 | €1,238 | €2,541 | +€1,304 | +105% |
| Other amounts receivable | 41 | €42 | €1,018 | +€976 | +2,312% |
| Cash at bank and in hand | 54/58 | €4,327 | €8,304 | +€3,977 | +91.9% |
| Deferred charges and accrued income | 490/1 | €2,604 | €3,107 | +€504 | +19.3% |
| Total equity and liabilities | 10/49 | €14,227 | €22,281 | +€8,053 | +56.6% |
| Equity | 10/15 | €6,699 | €6,772 | +€73 | +1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,199 | €4,272 | +€73 | +1.7% |
| Distributable reserves | 133 | €4,199 | €4,272 | +€73 | +1.7% |
| Amounts payable | 17/49 | €7,529 | €15,509 | +€7,980 | +106% |
| Amounts payable within one year | 42/48 | €7,529 | €14,874 | +€7,346 | +97.6% |
| Trade debts | 44 | €2,271 | €2,232 | -€39 | -1.7% |
| Suppliers | 440/4 | €2,271 | €2,232 | -€39 | -1.7% |
| Taxes, remuneration and social security | 45 | €5,258 | €3,672 | -€1,586 | -30.2% |
| Taxes | 450/3 | €5,258 | €3,672 | -€1,586 | -30.2% |
| Other amounts payable | 47/48 | - | €8,971 | +€8,971 | |
| Accrued charges and deferred income | 492/3 | - | €634 | +€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €2,006 | -€10 | -0.5% |
| Other operating charges | 640/8 | €158 | €854 | +€695 | +440% |
| Gross operating margin | 9900 | €7,770 | €19,322 | +€11,552 | +149% |
| Operating profit (loss) | 9901 | €5,596 | €16,463 | +€10,867 | +194% |
| Financial income | 75/76B | €3 | €2 | -€2 | -47.0% |
| Recurring financial income | 75 | €3 | €2 | -€2 | -47.0% |
| Financial charges | 65/66B | €72 | €57 | -€15 | -20.9% |
| Recurring financial charges | 65 | €72 | €57 | -€15 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €5,528 | €16,408 | +€10,880 | +197% |
| Income taxes | 67/77 | €1,752 | €3,982 | +€2,230 | +127% |
| Profit (loss) for the period | 9904 | €3,776 | €12,426 | +€8,650 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €3,776 | €12,426 | +€8,650 | +229% |
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 30 October 2026 via checked.be.