FPW 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.
FPW CONSULTING
Largest movements
- Cash +€92,606
up €92,606 (+69.2%), from €133,809 to €226,415
mainly Net result for the year (+€81,111) and Tax, wage and social debts (+€13,662)
- Reserves +€81,111
up €81,111 (+61.9%), from €130,989 to €212,100
- Tax, wage and social debts +€13,662
up €13,662 (+75.8%), from €18,036 to €31,698
- Gross operating margin +€5,433
up €5,433 (+5.1%), from €106,065 to €111,499
- Taxes +€1,437
up €1,437 (+5.4%), from €26,709 to €28,146
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 | €156,508 | €251,704 | +€95,196 | +60.8% |
| Fixed assets | 21/28 | - | €2,080 | +€2,080 | |
| Tangible fixed assets | 22/27 | - | €2,080 | +€2,080 | |
| Furniture and vehicles | 24 | - | €2,080 | +€2,080 | |
| Current assets | 29/58 | €156,508 | €249,624 | +€93,116 | +59.5% |
| Amounts receivable within one year | 40/41 | €5,104 | €5,773 | +€669 | +13.1% |
| Trade receivables | 40 | €5,098 | €5,773 | +€675 | +13.2% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €133,809 | €226,415 | +€92,606 | +69.2% |
| Deferred charges and accrued income | 490/1 | €17,594 | €17,436 | -€158 | -0.9% |
| Total equity and liabilities | 10/49 | €156,508 | €251,704 | +€95,196 | +60.8% |
| Equity | 10/15 | €133,489 | €214,600 | +€81,111 | +60.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €130,989 | €212,100 | +€81,111 | +61.9% |
| Distributable reserves | 133 | €130,989 | €212,100 | +€81,111 | +61.9% |
| Amounts payable | 17/49 | €23,019 | €37,104 | +€14,085 | +61.2% |
| Amounts payable within one year | 42/48 | €22,456 | €37,104 | +€14,648 | +65.2% |
| Trade debts | 44 | €1,576 | €1,592 | +€17 | +1.1% |
| Suppliers | 440/4 | €1,576 | €1,592 | +€17 | +1.1% |
| Taxes, remuneration and social security | 45 | €18,036 | €31,698 | +€13,662 | +75.8% |
| Taxes | 450/3 | €18,036 | €31,698 | +€13,662 | +75.8% |
| Other amounts payable | 47/48 | €2,845 | €3,814 | +€969 | +34.1% |
| Accrued charges and deferred income | 492/3 | €562 | - | -€562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €328 | +€328 | |
| Other operating charges | 640/8 | €698 | €652 | -€46 | -6.5% |
| Gross operating margin | 9900 | €106,065 | €111,499 | +€5,433 | +5.1% |
| Operating profit (loss) | 9901 | €105,368 | €110,519 | +€5,151 | +4.9% |
| Financial income | 75/76B | €223 | €295 | +€72 | +32.3% |
| Recurring financial income | 75 | €223 | €295 | +€72 | +32.3% |
| Financial charges | 65/66B | €1,762 | €1,557 | -€205 | -11.6% |
| Recurring financial charges | 65 | €1,762 | €1,557 | -€205 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €103,829 | €109,257 | +€5,428 | +5.2% |
| Income taxes | 67/77 | €26,709 | €28,146 | +€1,437 | +5.4% |
| Profit (loss) for the period | 9904 | €77,120 | €81,111 | +€3,991 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,120 | €81,111 | +€3,991 | +5.2% |
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 16 October 2026 via checked.be.