FTBK 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.
FTBK CONSULTING
Largest movements
- Cash -€69,559
down €69,559 (-50.4%), from €138,149 to €68,590
mainly Receivables after one year (-€52,785) and Receivables within one year (-€28,352)
- Receivables after one year +€52,785
new in 2025: €52,785
- Receivables within one year +€28,352
up €28,352 (+107%), from €26,422 to €54,774
of which Trade receivables: +€30,927
- Deferred charges and accrued income +€10,291
up €10,291 (+455%), from €2,260 to €12,552
- Reserves +€36,895
up €36,895 (+40.2%), from €91,748 to €128,643
- Other debts -€15,061
down €15,061 (-93.8%), from €16,053 to €992
- Gross operating margin +€7,410
up €7,410 (+9.9%), from €74,920 to €82,330
- Taxes +€3,961
up €3,961 (+32.1%), from €12,359 to €16,320
- Financial charges -€3,924
down €3,924 (-11.9%), from €32,950 to €29,026
- Financial income +€2,786
up €2,786 (+7,944%), from €35 to €2,821
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 | €172,333 | €193,855 | +€21,522 | +12.5% |
| Fixed assets | 21/28 | €5,501 | €5,154 | -€347 | -6.3% |
| Tangible fixed assets | 22/27 | €2,317 | €1,969 | -€347 | -15.0% |
| Furniture and vehicles | 24 | €2,317 | €1,969 | -€347 | -15.0% |
| Financial fixed assets | 28 | €3,184 | €3,184 | = | 0.0% |
| Current assets | 29/58 | €166,832 | €188,701 | +€21,869 | +13.1% |
| Amounts receivable after more than one year | 29 | - | €52,785 | +€52,785 | |
| Other amounts receivable | 291 | - | €52,785 | +€52,785 | |
| Amounts receivable within one year | 40/41 | €26,422 | €54,774 | +€28,352 | +107% |
| Trade receivables | 40 | €16,248 | €47,175 | +€30,927 | +190% |
| Other amounts receivable | 41 | €10,174 | €7,599 | -€2,575 | -25.3% |
| Cash at bank and in hand | 54/58 | €138,149 | €68,590 | -€69,559 | -50.4% |
| Deferred charges and accrued income | 490/1 | €2,260 | €12,552 | +€10,291 | +455% |
| Total equity and liabilities | 10/49 | €172,333 | €193,855 | +€21,522 | +12.5% |
| Equity | 10/15 | €129,696 | €165,759 | +€36,062 | +27.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €91,748 | €128,643 | +€36,895 | +40.2% |
| Distributable reserves | 133 | €91,748 | €128,643 | +€36,895 | +40.2% |
| Profit (loss) carried forward | 14 | €36,949 | €36,116 | -€833 | -2.3% |
| Provisions and deferred taxes | 16 | €25,702 | €26,515 | +€813 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €25,702 | €26,515 | +€813 | +3.2% |
| Other liabilities and charges | 164/5 | €25,702 | €26,515 | +€813 | +3.2% |
| Amounts payable | 17/49 | €16,935 | €1,581 | -€15,354 | -90.7% |
| Amounts payable within one year | 42/48 | €16,935 | €1,581 | -€15,354 | -90.7% |
| Trade debts | 44 | €620 | €339 | -€281 | -45.3% |
| Suppliers | 440/4 | €620 | €339 | -€281 | -45.3% |
| Taxes, remuneration and social security | 45 | €262 | €250 | -€12 | -4.8% |
| Taxes | 450/3 | €262 | €250 | -€12 | -4.8% |
| Other amounts payable | 47/48 | €16,053 | €992 | -€15,061 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | €1,624 | +€218 | +15.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €627 | €813 | +€186 | +29.7% |
| Other operating charges | 640/8 | €802 | €472 | -€330 | -41.2% |
| Gross operating margin | 9900 | €74,920 | €82,330 | +€7,410 | +9.9% |
| Operating profit (loss) | 9901 | €72,085 | €79,421 | +€7,336 | +10.2% |
| Financial income | 75/76B | €35 | €2,821 | +€2,786 | +7,944% |
| Recurring financial income | 75 | €35 | €2,821 | +€2,786 | +7,944% |
| Financial charges | 65/66B | €32,950 | €29,026 | -€3,924 | -11.9% |
| Recurring financial charges | 65 | €32,950 | €29,026 | -€3,924 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €39,169 | €53,216 | +€14,047 | +35.9% |
| Income taxes | 67/77 | €12,359 | €16,320 | +€3,961 | +32.1% |
| Profit (loss) for the period | 9904 | €26,810 | €36,895 | +€10,085 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,810 | €36,895 | +€10,085 | +37.6% |
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 20 October 2026 via checked.be.