Fuji Consult: 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.
Fuji Consult
Largest movements
- Intangible fixed assets +€20,779
up €20,779 (+242%), from €8,600 to €29,379
- Receivables within one year +€12,566
up €12,566 (+66.9%), from €18,795 to €31,361
of which Other amounts receivable: +€15,705
- Tangible fixed assets -€8,062
down €8,062 (-21.2%), from €37,967 to €29,905
- Cash +€4,365
up €4,365 (+8.5%), from €51,600 to €55,965
mainly Net result for the year (+€31,570) and Depreciation (+€10,765)
- Reserves +€31,570
up €31,570 (+74.4%), from €42,422 to €73,992
- Debts after one year -€7,576
down €7,576 (-26.9%), from €28,126 to €20,550
- Trade debts +€3,762
up €3,762 (+1,007%), from €374 to €4,136
- Tax, wage and social debts +€2,631
up €2,631 (+9.9%), from €26,700 to €29,331
of which Taxes: +€2,776
- Gross operating margin -€9,653
down €9,653 (-15.1%), from €63,819 to €54,165
- Depreciation +€5,802
up €5,802 (+117%), from €4,963 to €10,765
- Taxes -€4,570
down €4,570 (-30.4%), from €15,019 to €10,449
- Financial income +€743
up €743 (+44,198%), from €2 to €744
- Financial charges +€696
up €696 (+67.7%), from €1,029 to €1,725
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 | €117,293 | €148,200 | +€30,906 | +26.3% |
| Fixed assets | 21/28 | €46,567 | €59,284 | +€12,717 | +27.3% |
| Intangible fixed assets | 21 | €8,600 | €29,379 | +€20,779 | +242% |
| Tangible fixed assets | 22/27 | €37,967 | €29,905 | -€8,062 | -21.2% |
| Furniture and vehicles | 24 | €37,967 | €29,905 | -€8,062 | -21.2% |
| Current assets | 29/58 | €70,726 | €88,915 | +€18,189 | +25.7% |
| Amounts receivable within one year | 40/41 | €18,795 | €31,361 | +€12,566 | +66.9% |
| Trade receivables | 40 | €15,016 | €11,877 | -€3,139 | -20.9% |
| Other amounts receivable | 41 | €3,779 | €19,484 | +€15,705 | +416% |
| Cash at bank and in hand | 54/58 | €51,600 | €55,965 | +€4,365 | +8.5% |
| Deferred charges and accrued income | 490/1 | €330 | €1,589 | +€1,258 | +381% |
| Total equity and liabilities | 10/49 | €117,293 | €148,200 | +€30,906 | +26.3% |
| Equity | 10/15 | €52,422 | €83,992 | +€31,570 | +60.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,422 | €73,992 | +€31,570 | +74.4% |
| Distributable reserves | 133 | €42,422 | €73,992 | +€31,570 | +74.4% |
| Amounts payable | 17/49 | €64,871 | €64,207 | -€664 | -1.0% |
| Amounts payable after more than one year | 17 | €28,126 | €20,550 | -€7,576 | -26.9% |
| Financial debts | 170/4 | €28,126 | €20,550 | -€7,576 | -26.9% |
| Amounts payable within one year | 42/48 | €36,746 | €43,658 | +€6,912 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €7,233 | €7,576 | +€343 | +4.7% |
| Financial debts | 43 | €2,160 | €2,615 | +€454 | +21.0% |
| Credit institutions | 430/8 | €2,160 | €2,615 | +€454 | +21.0% |
| Trade debts | 44 | €374 | €4,136 | +€3,762 | +1,007% |
| Suppliers | 440/4 | €374 | €4,136 | +€3,762 | +1,007% |
| Taxes, remuneration and social security | 45 | €26,700 | €29,331 | +€2,631 | +9.9% |
| Taxes | 450/3 | €26,555 | €29,331 | +€2,776 | +10.5% |
| Remuneration and social security | 454/9 | €145 | €0 | -€145 | -100% |
| Other amounts payable | 47/48 | €279 | €0 | -€279 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,963 | €10,765 | +€5,802 | +117% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,819 | €54,165 | -€9,653 | -15.1% |
| Operating profit (loss) | 9901 | €58,468 | €43,000 | -€15,468 | -26.5% |
| Financial income | 75/76B | €2 | €744 | +€743 | +44,198% |
| Recurring financial income | 75 | €2 | €744 | +€743 | +44,198% |
| Financial charges | 65/66B | €1,029 | €1,725 | +€696 | +67.7% |
| Recurring financial charges | 65 | €1,029 | €1,725 | +€696 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €57,441 | €42,020 | -€15,422 | -26.8% |
| Income taxes | 67/77 | €15,019 | €10,449 | -€4,570 | -30.4% |
| Profit (loss) for the period | 9904 | €42,422 | €31,570 | -€10,851 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,422 | €31,570 | -€10,851 | -25.6% |
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.