FRITZ CONSULTING: what changed
FRITZ CONSULTING
Largest movements
- Receivables within one year -€72,195
down €72,195 (-52.6%), from €137,210 to €65,015
of which Other amounts receivable: -€38,716
- Tangible fixed assets -€68,577
down €68,577 (-73.5%), from €93,324 to €24,747
of which Plant, machinery and equipment: -€56,455
- Cash +€31,892
up €31,892 (+367%), from €8,679 to €40,571
mainly Receivables within one year (+€72,195) and Investment in fixed assets (net) (+€55,289)
- Deferred charges and accrued income -€3,501
down €3,501 (-46.8%), from €7,483 to €3,982
- Other debts -€65,877
down €65,877 (-100%), from €65,877 to €0
- Current portion of long-term debt -€36,032
down €36,032 (-88.3%), from €40,809 to €4,777
- Debts after one year -€33,600
down €33,600 (-54.8%), from €61,271 to €27,670
- Reserves +€33,248
up €33,248 (+107%), from €31,142 to €64,390
of which Distributable reserves: +€33,248
- Trade debts -€17,377
down €17,377 (-79.0%), from €21,999 to €4,623
- Depreciation -€41,893
down €41,893 (-75.9%), from €55,181 to €13,288
- Taxes +€12,461
up €12,461 (+2,815%), from €443 to €12,904
- Other operating charges -€2,161
down €2,161 (-27.3%), from €7,930 to €5,769
- Financial charges -€912
down €912 (-18.2%), from €4,998 to €4,086
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,745 | €134,364 | -€112,381 | -45.5% |
| Fixed assets | 21/28 | €93,374 | €24,797 | -€68,577 | -73.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €93,324 | €24,747 | -€68,577 | -73.5% |
| Plant, machinery and equipment | 23 | €58,318 | €1,864 | -€56,455 | -96.8% |
| Furniture and vehicles | 24 | €35,006 | €22,883 | -€12,123 | -34.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €153,371 | €109,568 | -€43,804 | -28.6% |
| Amounts receivable within one year | 40/41 | €137,210 | €65,015 | -€72,195 | -52.6% |
| Trade receivables | 40 | €64,519 | €31,040 | -€33,479 | -51.9% |
| Other amounts receivable | 41 | €72,690 | €33,975 | -€38,716 | -53.3% |
| Cash at bank and in hand | 54/58 | €8,679 | €40,571 | +€31,892 | +367% |
| Deferred charges and accrued income | 490/1 | €7,483 | €3,982 | -€3,501 | -46.8% |
| Total equity and liabilities | 10/49 | €246,745 | €134,364 | -€112,381 | -45.5% |
| Equity | 10/15 | €49,742 | €82,990 | +€33,248 | +66.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,142 | €64,390 | +€33,248 | +107% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,282 | €62,530 | +€33,248 | +114% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €197,003 | €51,374 | -€145,629 | -73.9% |
| Amounts payable after more than one year | 17 | €61,271 | €27,670 | -€33,600 | -54.8% |
| Financial debts | 170/4 | €61,271 | €27,670 | -€33,600 | -54.8% |
| Amounts payable within one year | 42/48 | €135,567 | €23,704 | -€111,863 | -82.5% |
| Current portion of amounts payable after more than one year | 42 | €40,809 | €4,777 | -€36,032 | -88.3% |
| Trade debts | 44 | €21,999 | €4,623 | -€17,377 | -79.0% |
| Suppliers | 440/4 | €21,999 | €4,623 | -€17,377 | -79.0% |
| Taxes, remuneration and social security | 45 | €6,882 | €14,305 | +€7,422 | +108% |
| Taxes | 450/3 | €6,882 | €14,305 | +€7,422 | +108% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €65,877 | €0 | -€65,877 | -100% |
| Accrued charges and deferred income | 492/3 | €165 | €0 | -€165 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,181 | €13,288 | -€41,893 | -75.9% |
| Other operating charges | 640/8 | €7,930 | €5,769 | -€2,161 | -27.3% |
| Gross operating margin | 9900 | €65,889 | €65,898 | +€10 | 0.0% |
| Operating profit (loss) | 9901 | €2,778 | €46,842 | +€44,064 | +1,586% |
| Financial income | 75/76B | €3,444 | €3,395 | -€49 | -1.4% |
| Recurring financial income | 75 | €3,444 | €3,395 | -€49 | -1.4% |
| Financial charges | 65/66B | €4,998 | €4,086 | -€912 | -18.2% |
| Recurring financial charges | 65 | €4,998 | €4,086 | -€912 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €1,224 | €46,151 | +€44,927 | +3,670% |
| Income taxes | 67/77 | €443 | €12,904 | +€12,461 | +2,815% |
| Profit (loss) for the period | 9904 | €781 | €33,248 | +€32,466 | +4,155% |
| Profit (loss) for the period to be appropriated | 9905 | €781 | €33,248 | +€32,466 | +4,155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.