FR 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.
FR CONSULTING
Largest movements
- Receivables within one year +€16,444
up €16,444 (+12.6%), from €130,145 to €146,590
of which Other amounts receivable: +€35,527
- Cash -€1,938
down €1,938 (-11.5%), from €16,919 to €14,981
mainly Receivables within one year (-€16,444) and Tax, wage and social debts (-€9,338)
- Trade debts +€21,382
up €21,382 (+411%), from €5,201 to €26,583
- Tax, wage and social debts -€9,338
down €9,338 (-14.0%), from €66,816 to €57,478
- Profit (loss) carried forward +€2,462
up €2,462 (+3.4%), from €72,048 to €74,510
- Gross operating margin -€84,241
down €84,241 (-86.4%), from €97,526 to €13,285
- Taxes -€15,350
down €15,350 (-71.1%), from €21,596 to €6,247
- Other operating charges +€7,542
up €7,542 (+439%), from €1,718 to €9,260
- Financial income +€5,861
up €5,861 (+347%), from €1,687 to €7,548
- Financial charges +€1,030
up €1,030 (+56.2%), from €1,834 to €2,864
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,064 | €161,571 | +€14,506 | +9.9% |
| Current assets | 29/58 | €147,064 | €161,571 | +€14,506 | +9.9% |
| Amounts receivable within one year | 40/41 | €130,145 | €146,590 | +€16,444 | +12.6% |
| Trade receivables | 40 | €32,733 | €13,650 | -€19,083 | -58.3% |
| Other amounts receivable | 41 | €97,412 | €132,940 | +€35,527 | +36.5% |
| Cash at bank and in hand | 54/58 | €16,919 | €14,981 | -€1,938 | -11.5% |
| Total equity and liabilities | 10/49 | €147,064 | €161,571 | +€14,506 | +9.9% |
| Equity | 10/15 | €75,048 | €77,510 | +€2,462 | +3.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,048 | €74,510 | +€2,462 | +3.4% |
| Amounts payable | 17/49 | €72,016 | €84,060 | +€12,044 | +16.7% |
| Amounts payable within one year | 42/48 | €72,016 | €84,060 | +€12,044 | +16.7% |
| Trade debts | 44 | €5,201 | €26,583 | +€21,382 | +411% |
| Suppliers | 440/4 | €5,201 | €26,583 | +€21,382 | +411% |
| Taxes, remuneration and social security | 45 | €66,816 | €57,478 | -€9,338 | -14.0% |
| Taxes | 450/3 | €66,816 | €57,478 | -€9,338 | -14.0% |
| Other operating charges | 640/8 | €1,718 | €9,260 | +€7,542 | +439% |
| Gross operating margin | 9900 | €97,526 | €13,285 | -€84,241 | -86.4% |
| Operating profit (loss) | 9901 | €95,808 | €4,025 | -€91,783 | -95.8% |
| Financial income | 75/76B | €1,687 | €7,548 | +€5,861 | +347% |
| Recurring financial income | 75 | €1,687 | €7,548 | +€5,861 | +347% |
| Financial charges | 65/66B | €1,834 | €2,864 | +€1,030 | +56.2% |
| Recurring financial charges | 65 | €1,834 | €2,864 | +€1,030 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €95,661 | €8,709 | -€86,952 | -90.9% |
| Income taxes | 67/77 | €21,596 | €6,247 | -€15,350 | -71.1% |
| Profit (loss) for the period | 9904 | €74,065 | €2,462 | -€71,602 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,065 | €2,462 | -€71,602 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.