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 -€26,186
down €26,186 (-62.1%), from €42,181 to €15,995
mainly Net result for the year (-€27,572) and Investment in fixed assets (net) (-€23,693)
- Tangible fixed assets +€4,928
up €4,928 (+1.5%), from €329,314 to €334,241
of which Furniture and vehicles: +€15,290
- Receivables within one year +€4,446
up €4,446 (+20.3%), from €21,850 to €26,295
of which Trade receivables: +€14,995
- Other debts +€40,625
new in 2025: €40,625
- Profit (loss) carried forward -€27,572
down €27,572, from €12,076 to -€15,496
- Debts after one year -€14,519
down €14,519 (-5.2%), from €281,116 to €266,597
- Tax, wage and social debts -€11,083
down €11,083 (-64.0%), from €17,319 to €6,236
- Gross operating margin -€34,970
down €34,970 (-91.6%), from €38,164 to €3,194
- Taxes -€7,163
down €7,163 (-85.3%), from €8,399 to €1,235
- Depreciation +€4,026
up €4,026 (+27.3%), from €14,740 to €18,766
- Financial charges -€1,330
down €1,330 (-13.0%), from €10,211 to €8,880
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 | €394,278 | €378,853 | -€15,425 | -3.9% |
| Fixed assets | 21/28 | €329,314 | €334,241 | +€4,928 | +1.5% |
| Tangible fixed assets | 22/27 | €329,314 | €334,241 | +€4,928 | +1.5% |
| Land and buildings | 22 | €307,314 | €296,952 | -€10,362 | -3.4% |
| Furniture and vehicles | 24 | €22,000 | €37,289 | +€15,290 | +69.5% |
| Current assets | 29/58 | €64,964 | €44,612 | -€20,352 | -31.3% |
| Amounts receivable within one year | 40/41 | €21,850 | €26,295 | +€4,446 | +20.3% |
| Trade receivables | 40 | €7,390 | €22,385 | +€14,995 | +203% |
| Other amounts receivable | 41 | €14,460 | €3,910 | -€10,550 | -73.0% |
| Cash at bank and in hand | 54/58 | €42,181 | €15,995 | -€26,186 | -62.1% |
| Deferred charges and accrued income | 490/1 | €933 | €2,321 | +€1,388 | +149% |
| Total equity and liabilities | 10/49 | €394,278 | €378,853 | -€15,425 | -3.9% |
| Equity | 10/15 | €76,336 | €48,764 | -€27,572 | -36.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| 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 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,076 | -€15,496 | -€27,572 | |
| Amounts payable | 17/49 | €317,942 | €330,090 | +€12,148 | +3.8% |
| Amounts payable after more than one year | 17 | €281,116 | €266,597 | -€14,519 | -5.2% |
| Financial debts | 170/4 | €281,116 | €266,597 | -€14,519 | -5.2% |
| Amounts payable within one year | 42/48 | €36,688 | €63,493 | +€26,805 | +73.1% |
| Current portion of amounts payable after more than one year | 42 | €14,174 | €14,519 | +€345 | +2.4% |
| Trade debts | 44 | €5,196 | €2,113 | -€3,083 | -59.3% |
| Suppliers | 440/4 | €5,196 | €2,113 | -€3,083 | -59.3% |
| Taxes, remuneration and social security | 45 | €17,319 | €6,236 | -€11,083 | -64.0% |
| Taxes | 450/3 | €17,319 | €6,236 | -€11,083 | -64.0% |
| Other amounts payable | 47/48 | - | €40,625 | +€40,625 | |
| Accrued charges and deferred income | 492/3 | €138 | - | -€138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,740 | €18,766 | +€4,026 | +27.3% |
| Other operating charges | 640/8 | €1,881 | €2,102 | +€221 | +11.7% |
| Gross operating margin | 9900 | €38,164 | €3,194 | -€34,970 | -91.6% |
| Operating profit (loss) | 9901 | €21,543 | -€17,673 | -€39,216 | |
| Financial income | 75/76B | €179 | €217 | +€37 | +20.9% |
| Recurring financial income | 75 | €179 | €217 | +€37 | +20.9% |
| Financial charges | 65/66B | €10,211 | €8,880 | -€1,330 | -13.0% |
| Recurring financial charges | 65 | €10,211 | €8,880 | -€1,330 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €11,512 | -€26,337 | -€37,849 | |
| Income taxes | 67/77 | €8,399 | €1,235 | -€7,163 | -85.3% |
| Profit (loss) for the period | 9904 | €3,113 | -€27,572 | -€30,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,113 | -€27,572 | -€30,685 |
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 13 October 2026 via checked.be.