FT CONSULTING: 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.
FT CONSULTING
Largest movements
- Receivables within one year +€27,375
up €27,375 (+13.8%), from €198,097 to €225,472
of which Other amounts receivable: +€27,376
- Cash -€24,702
down €24,702 (-42.6%), from €57,963 to €33,261
mainly Receivables within one year (-€27,375) and Net result for the year (-€6,943)
- Deferred charges and accrued income -€7,185
no longer reported in 2023 (was €7,185)
- Profit (loss) carried forward -€6,943
down €6,943 (-3.9%), from €176,711 to €169,768
- Gross operating margin -€28,615
down €28,615, from €24,188 to -€4,427
- Purchases and services +€4,427
new in 2023: €4,427
- Taxes -€1,551
no longer reported in 2023 (was €1,551)
- Other operating charges -€772
no longer reported in 2023 (was €772)
- Financial charges -€541
down €541 (-86.4%), from €626 to €85
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,311 | €375,368 | -€6,943 | -1.8% |
| Fixed assets | 21/28 | €40,759 | €38,328 | -€2,431 | -6.0% |
| Tangible fixed assets | 22/27 | €4,759 | €2,328 | -€2,431 | -51.1% |
| Plant, machinery and equipment | 23 | €511 | €511 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €4,248 | €1,817 | -€2,431 | -57.2% |
| Financial fixed assets | 28 | €36,000 | €36,000 | = | 0.0% |
| Current assets | 29/58 | €341,552 | €337,040 | -€4,512 | -1.3% |
| Amounts receivable within one year | 40/41 | €198,097 | €225,472 | +€27,375 | +13.8% |
| Trade receivables | 40 | €6,178 | €6,178 | -€0 | 0.0% |
| Other amounts receivable | 41 | €191,918 | €219,294 | +€27,376 | +14.3% |
| Current investments | 50/53 | €78,307 | €78,307 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €57,963 | €33,261 | -€24,702 | -42.6% |
| Deferred charges and accrued income | 490/1 | €7,185 | - | -€7,185 | |
| Total equity and liabilities | 10/49 | €382,311 | €375,368 | -€6,943 | -1.8% |
| Equity | 10/15 | €379,111 | €372,168 | -€6,943 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,000 | €190,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,711 | €169,768 | -€6,943 | -3.9% |
| Amounts payable | 17/49 | €3,200 | €3,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,200 | €3,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,200 | €3,200 | = | 0.0% |
| Taxes | 450/3 | €3,200 | €3,200 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,427 | +€4,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,487 | €2,431 | -€56 | -2.3% |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Non-recurring operating charges | 66A | €8,000 | - | -€8,000 | |
| Gross operating margin | 9900 | €24,188 | -€4,427 | -€28,615 | |
| Operating profit (loss) | 9901 | €12,929 | -€6,858 | -€19,787 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €626 | €85 | -€541 | -86.4% |
| Recurring financial charges | 65 | €626 | €85 | -€541 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €12,316 | -€6,943 | -€19,259 | |
| Income taxes | 67/77 | €1,551 | - | -€1,551 | |
| Profit (loss) for the period | 9904 | €10,765 | -€6,943 | -€17,708 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,765 | -€6,943 | -€17,708 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.