FS 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.
FS CONSULTING
Largest movements
- Cash +€29,134
up €29,134 (+309.2%), from €9,421 to €38,555
mainly Receivables after one year (+€19,000) and Net result for the year (+€13,588)
- Receivables after one year -€19,000
no longer reported in 2025 (was €19,000)
- Current investments +€15,000
new in 2025: €15,000
- Receivables within one year -€7,611
down €7,611 (-89.2%), from €8,529 to €917
of which Trade receivables: -€8,529
- Deferred charges and accrued income -€4,571
down €4,571 (-25.2%), from €18,133 to €13,562
- Reserves +€13,000
up €13,000 (+27.7%), from €47,000 to €60,000
- Trade debts -€4,148
down €4,148 (-88.7%), from €4,679 to €531
- Tax, wage and social debts +€3,625
up €3,625 (+301.7%), from €1,201 to €4,826
- Other debts +€1,423
up €1,423 (+135.8%), from €1,048 to €2,471
- Gross operating margin -€51,461
down €51,461 (-66.4%), from €77,467 to €26,005
- Taxes -€13,233
down €13,233 (-62.1%), from €21,316 to €8,083
- Other operating charges -€5,971
down €5,971 (-82.4%), from €7,242 to €1,272
- Financial charges +€1,333
up €1,333 (+125.7%), from €1,061 to €2,394
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 | €56,179 | €70,667 | +€14,487 | +25.8% |
| Fixed assets | 21/28 | €1,096 | €2,631 | +€1,535 | +140.1% |
| Tangible fixed assets | 22/27 | €1,096 | €2,631 | +€1,535 | +140.1% |
| Furniture and vehicles | 24 | €1,096 | €2,631 | +€1,535 | +140.1% |
| Current assets | 29/58 | €55,083 | €68,035 | +€12,952 | +23.5% |
| Amounts receivable after more than one year | 29 | €19,000 | - | -€19,000 | |
| Other amounts receivable | 291 | €19,000 | - | -€19,000 | |
| Amounts receivable within one year | 40/41 | €8,529 | €917 | -€7,611 | -89.2% |
| Trade receivables | 40 | €8,529 | - | -€8,529 | |
| Other amounts receivable | 41 | - | €917 | +€917 | |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €9,421 | €38,555 | +€29,134 | +309.2% |
| Deferred charges and accrued income | 490/1 | €18,133 | €13,562 | -€4,571 | -25.2% |
| Total equity and liabilities | 10/49 | €56,179 | €70,667 | +€14,487 | +25.8% |
| Equity | 10/15 | €49,251 | €62,838 | +€13,588 | +27.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €60,000 | +€13,000 | +27.7% |
| Distributable reserves | 133 | €47,000 | €60,000 | +€13,000 | +27.7% |
| Profit (loss) carried forward | 14 | €251 | €838 | +€588 | +234.6% |
| Amounts payable | 17/49 | €6,929 | €7,828 | +€900 | +13.0% |
| Amounts payable within one year | 42/48 | €6,929 | €7,828 | +€900 | +13.0% |
| Trade debts | 44 | €4,679 | €531 | -€4,148 | -88.7% |
| Suppliers | 440/4 | €4,679 | €531 | -€4,148 | -88.7% |
| Taxes, remuneration and social security | 45 | €1,201 | €4,826 | +€3,625 | +301.7% |
| Taxes | 450/3 | €1,201 | €4,826 | +€3,625 | +301.7% |
| Other amounts payable | 47/48 | €1,048 | €2,471 | +€1,423 | +135.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €669 | +€72 | +12.0% |
| Other operating charges | 640/8 | €7,242 | €1,272 | -€5,971 | -82.4% |
| Gross operating margin | 9900 | €77,467 | €26,005 | -€51,461 | -66.4% |
| Operating profit (loss) | 9901 | €69,627 | €24,064 | -€45,562 | -65.4% |
| Financial charges | 65/66B | €1,061 | €2,394 | +€1,333 | +125.7% |
| Recurring financial charges | 65 | €1,061 | €2,394 | +€1,333 | +125.7% |
| Profit (loss) for the period before taxes | 9903 | €68,566 | €21,670 | -€46,896 | -68.4% |
| Income taxes | 67/77 | €21,316 | €8,083 | -€13,233 | -62.1% |
| Profit (loss) for the period | 9904 | €47,251 | €13,588 | -€33,663 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,251 | €13,588 | -€33,663 | -71.2% |
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 12 October 2026 via checked.be.