Friday 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.
Friday Consulting
Largest movements
- Cash +€70,199
up €70,199 (+54.8%), from €128,206 to €198,405
mainly Net result for the year (+€112,360) and Current investments (+€20,700)
- Receivables within one year +€31,807
up €31,807 (+55.2%), from €57,606 to €89,413
of which Trade receivables: +€23,879
- Current investments -€20,700
down €20,700 (-100.0%), from €20,700 to €0
- Reserves +€112,360
up €112,360 (+56.4%), from €199,141 to €311,501
- Tax, wage and social debts -€29,526
down €29,526 (-95.6%), from €30,876 to €1,350
- Gross operating margin +€67,502
up €67,502 (+57.3%), from €117,738 to €185,239
- Financial charges +€18,493
up €18,493 (+806.1%), from €2,294 to €20,787
of which Financial charges: +€18,493
- Taxes +€15,245
up €15,245 (+50.7%), from €30,068 to €45,313
- Depreciation +€4,341
up €4,341 (+183.2%), from €2,370 to €6,711
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.
Cash bridge derived
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 | €233,349 | €314,174 | +€80,826 | +34.6% |
| Fixed assets | 21/28 | €26,244 | €25,388 | -€856 | -3.3% |
| Tangible fixed assets | 22/27 | €26,244 | €25,388 | -€856 | -3.3% |
| Furniture and vehicles | 24 | €14,488 | €14,845 | +€357 | +2.5% |
| Other tangible fixed assets | 26 | €11,756 | €10,543 | -€1,213 | -10.3% |
| Current assets | 29/58 | €207,105 | €288,786 | +€81,681 | +39.4% |
| Amounts receivable within one year | 40/41 | €57,606 | €89,413 | +€31,807 | +55.2% |
| Trade receivables | 40 | €53,305 | €77,183 | +€23,879 | +44.8% |
| Other amounts receivable | 41 | €4,302 | €12,230 | +€7,928 | +184.3% |
| Current investments | 50/53 | €20,700 | €0 | -€20,700 | -100.0% |
| Cash at bank and in hand | 54/58 | €128,206 | €198,405 | +€70,199 | +54.8% |
| Deferred charges and accrued income | 490/1 | €593 | €968 | +€376 | +63.4% |
| Total equity and liabilities | 10/49 | €233,349 | €314,174 | +€80,826 | +34.6% |
| Equity | 10/15 | €200,141 | €312,501 | +€112,360 | +56.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €199,141 | €311,501 | +€112,360 | +56.4% |
| Distributable reserves | 133 | €199,141 | €311,501 | +€112,360 | +56.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,208 | €1,673 | -€31,535 | -95.0% |
| Amounts payable within one year | 42/48 | €30,992 | €1,673 | -€29,319 | -94.6% |
| Trade debts | 44 | €116 | €323 | +€207 | +178.4% |
| Suppliers | 440/4 | €116 | €323 | +€207 | +178.4% |
| Taxes, remuneration and social security | 45 | €30,876 | €1,350 | -€29,526 | -95.6% |
| Taxes | 450/3 | €30,876 | €1,350 | -€29,526 | -95.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,216 | €0 | -€2,216 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,370 | €6,711 | +€4,341 | +183.2% |
| Other operating charges | 640/8 | €695 | €810 | +€115 | +16.6% |
| Gross operating margin | 9900 | €117,738 | €185,239 | +€67,502 | +57.3% |
| Operating profit (loss) | 9901 | €114,673 | €177,719 | +€63,046 | +55.0% |
| Financial income | 75/76B | €987 | €742 | -€245 | -24.8% |
| Recurring financial income | 75 | €71 | €742 | +€671 | +938.5% |
| Non-recurring financial income | 76B | €915 | €0 | -€915 | -100.0% |
| Financial charges | 65/66B | €2,294 | €20,787 | +€18,493 | +806.1% |
| Recurring financial charges | 65 | €2,294 | €20,787 | +€18,493 | +806.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €113,366 | €157,673 | +€44,307 | +39.1% |
| Income taxes | 67/77 | €30,068 | €45,313 | +€15,245 | +50.7% |
| Profit (loss) for the period | 9904 | €83,298 | €112,360 | +€29,062 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,298 | €112,360 | +€29,062 | +34.9% |
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 9 October 2026 via checked.be.