François 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.
François Consulting
Largest movements
- Receivables within one year +€8,084
up €8,084 (+3.0%), from €271,690 to €279,774
of which Other amounts receivable: +€10,370
- Tangible fixed assets -€3,517
down €3,517 (-32.8%), from €10,727 to €7,210
of which Land and buildings: -€1,863
- Tax, wage and social debts -€22,234
down €22,234 (-30.7%), from €72,354 to €50,120
- Profit (loss) carried forward +€20,462
up €20,462 (+10.8%), from €189,025 to €209,488
- Gross operating margin +€5,188
up €5,188 (+8.1%), from €64,439 to €69,627
- Other operating charges +€3,712
up €3,712 (+469%), from €791 to €4,503
- Financial charges +€1,618
up €1,618 (+74.6%), from €2,170 to €3,788
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 | €305,494 | €306,441 | +€947 | +0.3% |
| Fixed assets | 21/28 | €10,727 | €7,210 | -€3,517 | -32.8% |
| Tangible fixed assets | 22/27 | €10,727 | €7,210 | -€3,517 | -32.8% |
| Land and buildings | 22 | €5,053 | €3,190 | -€1,863 | -36.9% |
| Furniture and vehicles | 24 | €5,674 | €4,020 | -€1,654 | -29.1% |
| Current assets | 29/58 | €294,767 | €299,231 | +€4,464 | +1.5% |
| Amounts receivable within one year | 40/41 | €271,690 | €279,774 | +€8,084 | +3.0% |
| Trade receivables | 40 | €15,999 | €13,714 | -€2,286 | -14.3% |
| Other amounts receivable | 41 | €255,690 | €266,060 | +€10,370 | +4.1% |
| Cash at bank and in hand | 54/58 | €21,758 | €19,458 | -€2,300 | -10.6% |
| Deferred charges and accrued income | 490/1 | €1,319 | - | -€1,319 | |
| Total equity and liabilities | 10/49 | €305,494 | €306,441 | +€947 | +0.3% |
| Equity | 10/15 | €197,085 | €217,548 | +€20,462 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,025 | €209,488 | +€20,462 | +10.8% |
| Amounts payable | 17/49 | €108,408 | €88,893 | -€19,515 | -18.0% |
| Amounts payable within one year | 42/48 | €107,821 | €87,279 | -€20,542 | -19.1% |
| Trade debts | 44 | €3,967 | €5,660 | +€1,692 | +42.7% |
| Suppliers | 440/4 | €3,967 | €5,660 | +€1,692 | +42.7% |
| Taxes, remuneration and social security | 45 | €72,354 | €50,120 | -€22,234 | -30.7% |
| Taxes | 450/3 | €72,354 | €50,120 | -€22,234 | -30.7% |
| Other amounts payable | 47/48 | €31,500 | €31,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €587 | €1,614 | +€1,027 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,585 | €3,517 | -€68 | -1.9% |
| Other operating charges | 640/8 | €791 | €4,503 | +€3,712 | +469% |
| Gross operating margin | 9900 | €64,439 | €69,627 | +€5,188 | +8.1% |
| Operating profit (loss) | 9901 | €60,063 | €61,607 | +€1,544 | +2.6% |
| Financial income | 75/76B | €14,771 | €14,440 | -€331 | -2.2% |
| Recurring financial income | 75 | €14,771 | €14,440 | -€331 | -2.2% |
| Financial charges | 65/66B | €2,170 | €3,788 | +€1,618 | +74.6% |
| Recurring financial charges | 65 | €2,170 | €3,788 | +€1,618 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €72,664 | €72,260 | -€405 | -0.6% |
| Income taxes | 67/77 | €6,273 | €6,797 | +€524 | +8.3% |
| Profit (loss) for the period | 9904 | €66,391 | €65,462 | -€929 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,391 | €65,462 | -€929 | -1.4% |
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.