FS CONSULT: what changed
Two fiscal 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.
FS CONSULT
Largest movements
- Receivables within one year -€32,623
down €32,623 (-99.5%), from €32,797 to €174
of which Trade receivables: -€31,871
- Cash +€15,495
up €15,495 (+592.9%), from €2,613 to €18,108
mainly Receivables within one year (+€32,623) and Trade debts (+€144)
- Other debts -€8,048
down €8,048 (-63.9%), from €12,594 to €4,546
- Tax, wage and social debts -€6,800
no longer reported in 2025 (was €6,800)
- Profit (loss) carried forward -€2,326
new in 2025: -€2,326
- Gross operating margin -€16,213
down €16,213, from €14,406 to -€1,807
- Financial charges -€1,048
down €1,048 (-81.7%), from €1,282 to €234
- Taxes -€1,045
down €1,045 (-80.4%), from €1,300 to €255
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 | €35,410 | €18,282 | -€17,128 | -48.4% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €35,410 | €18,282 | -€17,128 | -48.4% |
| Amounts receivable within one year | 40/41 | €32,797 | €174 | -€32,623 | -99.5% |
| Trade receivables | 40 | €32,045 | €174 | -€31,871 | -99.5% |
| Other amounts receivable | 41 | €752 | - | -€752 | |
| Cash at bank and in hand | 54/58 | €2,613 | €18,108 | +€15,495 | +592.9% |
| Total equity and liabilities | 10/49 | €35,410 | €18,282 | -€17,128 | -48.4% |
| Equity | 10/15 | €16,016 | €13,592 | -€2,424 | -15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,016 | €10,918 | -€98 | -0.9% |
| Distributable reserves | 133 | €11,016 | €10,918 | -€98 | -0.9% |
| Profit (loss) carried forward | 14 | - | -€2,326 | -€2,326 | |
| Amounts payable | 17/49 | €19,394 | €4,690 | -€14,704 | -75.8% |
| Amounts payable within one year | 42/48 | €19,394 | €4,690 | -€14,704 | -75.8% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €6,800 | - | -€6,800 | |
| Taxes | 450/3 | €6,800 | - | -€6,800 | |
| Other amounts payable | 47/48 | €12,594 | €4,546 | -€8,048 | -63.9% |
| Other operating charges | 640/8 | €189 | €128 | -€61 | -32.3% |
| Non-recurring operating charges | 66A | €9,865 | - | -€9,865 | |
| Gross operating margin | 9900 | €14,406 | -€1,807 | -€16,213 | |
| Operating profit (loss) | 9901 | €4,352 | -€1,935 | -€6,287 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €1,282 | €234 | -€1,048 | -81.7% |
| Recurring financial charges | 65 | €1,282 | €234 | -€1,048 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €3,116 | -€2,169 | -€5,285 | |
| Income taxes | 67/77 | €1,300 | €255 | -€1,045 | -80.4% |
| Profit (loss) for the period | 9904 | €1,816 | -€2,424 | -€4,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,816 | -€2,424 | -€4,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.