Fr.S. Consult: 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.S. Consult
Largest movements
- Cash +€28,995
up €28,995 (+397%), from €7,303 to €36,298
mainly Net result for the year (+€40,292) and Receivables within one year (+€9,843)
- Receivables within one year -€9,843
no longer reported in 2025 (was €9,843)
- Reserves +€40,250
up €40,250 (+1,088%), from €3,700 to €43,950
- Debts after one year -€24,348
down €24,348 (-25.0%), from €97,392 to €73,044
- Tax, wage and social debts +€4,532
up €4,532 (+37.8%), from €12,003 to €16,535
- Financial income +€34,624
new in 2025: €34,624
- Gross operating margin +€11,290
up €11,290 (+191%), from €5,915 to €17,204
- Taxes +€5,819
up €5,819 (+308%), from €1,889 to €7,708
- Financial charges +€3,236
up €3,236 (+1,070%), from €302 to €3,538
- Depreciation +€290
new in 2025: €290
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 | €139,849 | €159,942 | +€20,094 | +14.4% |
| Fixed assets | 21/28 | €121,743 | €122,496 | +€753 | +0.6% |
| Tangible fixed assets | 22/27 | - | €753 | +€753 | |
| Furniture and vehicles | 24 | - | €753 | +€753 | |
| Financial fixed assets | 28 | €121,743 | €121,743 | = | 0.0% |
| Current assets | 29/58 | €18,106 | €37,446 | +€19,340 | +107% |
| Amounts receivable within one year | 40/41 | €9,843 | - | -€9,843 | |
| Trade receivables | 40 | €9,843 | - | -€9,843 | |
| Cash at bank and in hand | 54/58 | €7,303 | €36,298 | +€28,995 | +397% |
| Deferred charges and accrued income | 490/1 | €960 | €1,148 | +€188 | +19.6% |
| Total equity and liabilities | 10/49 | €139,849 | €159,942 | +€20,094 | +14.4% |
| Equity | 10/15 | €5,723 | €46,015 | +€40,292 | +704% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,700 | €43,950 | +€40,250 | +1,088% |
| Distributable reserves | 133 | €3,700 | €43,950 | +€40,250 | +1,088% |
| Profit (loss) carried forward | 14 | €23 | €65 | +€42 | +184% |
| Amounts payable | 17/49 | €134,126 | €113,927 | -€20,199 | -15.1% |
| Amounts payable after more than one year | 17 | €97,392 | €73,044 | -€24,348 | -25.0% |
| Financial debts | 170/4 | €97,392 | €73,044 | -€24,348 | -25.0% |
| Amounts payable within one year | 42/48 | €36,734 | €40,883 | +€4,149 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €24,348 | €24,348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,003 | €16,535 | +€4,532 | +37.8% |
| Taxes | 450/3 | €12,003 | €16,535 | +€4,532 | +37.8% |
| Other amounts payable | 47/48 | €383 | - | -€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €290 | +€290 | |
| Gross operating margin | 9900 | €5,915 | €17,204 | +€11,290 | +191% |
| Operating profit (loss) | 9901 | €5,915 | €16,915 | +€11,000 | +186% |
| Financial income | 75/76B | - | €34,624 | +€34,624 | |
| Recurring financial income | 75 | - | €34,624 | +€34,624 | |
| Financial charges | 65/66B | €302 | €3,538 | +€3,236 | +1,070% |
| Recurring financial charges | 65 | €302 | €3,538 | +€3,236 | +1,070% |
| Profit (loss) for the period before taxes | 9903 | €5,612 | €48,000 | +€42,388 | +755% |
| Income taxes | 67/77 | €1,889 | €7,708 | +€5,819 | +308% |
| Profit (loss) for the period | 9904 | €3,723 | €40,292 | +€36,569 | +982% |
| Profit (loss) for the period to be appropriated | 9905 | €3,723 | €40,292 | +€36,569 | +982% |
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 13 October 2026 via checked.be.