FS CONSULTING PARTNER: 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 PARTNER
Largest movements
- Receivables within one year -€133,414
down €133,414 (-83.4%), from €160,057 to €26,643
of which Other amounts receivable: -€115,414
- Deferred charges and accrued income +€70,964
new in 2025: €70,964
- Cash -€8,944
down €8,944 (-5.9%), from €151,973 to €143,029
mainly Contributions, distributions and other (-€352,334) and Deferred charges and accrued income (-€70,964)
- Profit (loss) carried forward -€132,975
no longer reported in 2025 (was €132,975)
- Other debts +€66,010
new in 2025: €66,010
- Tax, wage and social debts +€50,404
up €50,404 (+23,988%), from €210 to €50,614
- Reserves -€33,001
down €33,001 (-21.5%), from €153,433 to €120,432
- Provisions -€24,095
no longer reported in 2025 (was €24,095)
- Gross operating margin +€38,477
up €38,477 (+19.3%), from €199,076 to €237,553
- Provisions -€24,671
down €24,671, from €576 to -€24,095
- Taxes +€10,231
up €10,231 (+24.6%), from €41,547 to €51,779
- Financial charges -€6,728
down €6,728 (-23.1%), from €29,079 to €22,351
- Financial income -€5,862
no longer reported in 2025 (was €5,862)
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 | €312,714 | €240,659 | -€72,055 | -23.0% |
| Fixed assets | 21/28 | €684 | €24 | -€661 | -96.6% |
| Tangible fixed assets | 22/27 | €684 | €24 | -€661 | -96.6% |
| Furniture and vehicles | 24 | €684 | €24 | -€661 | -96.6% |
| Current assets | 29/58 | €312,030 | €240,636 | -€71,394 | -22.9% |
| Amounts receivable within one year | 40/41 | €160,057 | €26,643 | -€133,414 | -83.4% |
| Trade receivables | 40 | €18,000 | - | -€18,000 | |
| Other amounts receivable | 41 | €142,057 | €26,643 | -€115,414 | -81.2% |
| Cash at bank and in hand | 54/58 | €151,973 | €143,029 | -€8,944 | -5.9% |
| Deferred charges and accrued income | 490/1 | - | €70,964 | +€70,964 | |
| Total equity and liabilities | 10/49 | €312,714 | €240,659 | -€72,055 | -23.0% |
| Equity | 10/15 | €288,409 | €122,432 | -€165,976 | -57.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €153,433 | €120,432 | -€33,001 | -21.5% |
| Distributable reserves | 133 | €153,433 | €120,432 | -€33,001 | -21.5% |
| Profit (loss) carried forward | 14 | €132,975 | - | -€132,975 | |
| Provisions and deferred taxes | 16 | €24,095 | - | -€24,095 | |
| Provisions for liabilities and charges | 160/5 | €24,095 | - | -€24,095 | |
| Other liabilities and charges | 164/5 | €24,095 | - | -€24,095 | |
| Amounts payable | 17/49 | €210 | €118,227 | +€118,017 | +56,167% |
| Amounts payable within one year | 42/48 | €210 | €118,227 | +€118,017 | +56,167% |
| Trade debts | 44 | - | €1,603 | +€1,603 | |
| Suppliers | 440/4 | - | €1,603 | +€1,603 | |
| Taxes, remuneration and social security | 45 | €210 | €50,614 | +€50,404 | +23,988% |
| Taxes | 450/3 | €210 | €50,614 | +€50,404 | +23,988% |
| Other amounts payable | 47/48 | - | €66,010 | +€66,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €661 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €576 | -€24,095 | -€24,671 | |
| Other operating charges | 640/8 | €100 | €500 | +€400 | +400% |
| Gross operating margin | 9900 | €199,076 | €237,553 | +€38,477 | +19.3% |
| Operating profit (loss) | 9901 | €197,740 | €260,488 | +€62,748 | +31.7% |
| Financial income | 75/76B | €5,862 | - | -€5,862 | |
| Recurring financial income | 75 | €5,862 | - | -€5,862 | |
| Financial charges | 65/66B | €29,079 | €22,351 | -€6,728 | -23.1% |
| Recurring financial charges | 65 | €29,079 | €22,351 | -€6,728 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €174,523 | €238,137 | +€63,614 | +36.5% |
| Income taxes | 67/77 | €41,547 | €51,779 | +€10,231 | +24.6% |
| Profit (loss) for the period | 9904 | €132,975 | €186,358 | +€53,383 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €132,975 | €186,358 | +€53,383 | +40.1% |
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.