FV 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.
FV CONSULTING
Largest movements
- Cash -€72,026
down €72,026 (-78.8%), from €91,398 to €19,371
mainly Contributions, distributions and other (-€165,320) and Tax, wage and social debts (-€35,195)
- Tangible fixed assets -€21,287
down €21,287 (-6.8%), from €313,433 to €292,145
- Tax, wage and social debts -€35,195
down €35,195 (-66.9%), from €52,634 to €17,439
- Current portion of long-term debt -€23,286
down €23,286 (-58.0%), from €40,135 to €16,850
- Debts after one year -€16,850
down €16,850 (-100.0%), from €16,850 to €0
- Profit (loss) carried forward -€12,860
down €12,860 (-100.0%), from €12,860 to €0
- Accrued charges and deferred income -€8,203
down €8,203 (-21.6%), from €38,055 to €29,852
- Gross operating margin -€24,027
down €24,027 (-9.7%), from €248,469 to €224,442
- Taxes -€10,692
down €10,692 (-18.5%), from €57,784 to €47,092
- Depreciation +€7,676
up €7,676 (+52.5%), from €14,628 to €22,304
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.
Cash bridge derived
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 | €410,162 | €315,585 | -€94,576 | -23.1% |
| Fixed assets | 21/28 | €313,433 | €292,145 | -€21,287 | -6.8% |
| Tangible fixed assets | 22/27 | €313,433 | €292,145 | -€21,287 | -6.8% |
| Land and buildings | 22 | €280,287 | €270,309 | -€9,977 | -3.6% |
| Plant, machinery and equipment | 23 | €950 | - | -€950 | |
| Furniture and vehicles | 24 | €32,196 | €21,836 | -€10,360 | -32.2% |
| Current assets | 29/58 | €96,729 | €23,440 | -€73,289 | -75.8% |
| Amounts receivable within one year | 40/41 | €5,332 | €4,069 | -€1,263 | -23.7% |
| Trade receivables | 40 | €5,065 | €1,232 | -€3,833 | -75.7% |
| Other amounts receivable | 41 | €267 | €2,836 | +€2,569 | +962.5% |
| Cash at bank and in hand | 54/58 | €91,398 | €19,371 | -€72,026 | -78.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €410,162 | €315,585 | -€94,576 | -23.1% |
| Equity | 10/15 | €33,320 | €20,460 | -€12,860 | -38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,860 | €0 | -€12,860 | -100.0% |
| Amounts payable | 17/49 | €376,842 | €295,125 | -€81,716 | -21.7% |
| Amounts payable after more than one year | 17 | €16,850 | €0 | -€16,850 | -100.0% |
| Financial debts | 170/4 | €16,850 | €0 | -€16,850 | -100.0% |
| Amounts payable within one year | 42/48 | €321,937 | €265,274 | -€56,664 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €40,135 | €16,850 | -€23,286 | -58.0% |
| Trade debts | 44 | €6,569 | €6,732 | +€163 | +2.5% |
| Suppliers | 440/4 | €6,569 | €6,732 | +€163 | +2.5% |
| Advances received on contracts in progress | 46 | €1,089 | €0 | -€1,089 | -100.0% |
| Taxes, remuneration and social security | 45 | €52,634 | €17,439 | -€35,195 | -66.9% |
| Taxes | 450/3 | €52,634 | €17,439 | -€35,195 | -66.9% |
| Other amounts payable | 47/48 | €221,510 | €224,253 | +€2,743 | +1.2% |
| Accrued charges and deferred income | 492/3 | €38,055 | €29,852 | -€8,203 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,628 | €22,304 | +€7,676 | +52.5% |
| Other operating charges | 640/8 | €2,648 | €2,206 | -€442 | -16.7% |
| Gross operating margin | 9900 | €248,469 | €224,442 | -€24,027 | -9.7% |
| Operating profit (loss) | 9901 | €231,194 | €199,932 | -€31,261 | -13.5% |
| Financial income | 75/76B | €74 | €117 | +€43 | +57.7% |
| Recurring financial income | 75 | €74 | €117 | +€43 | +57.7% |
| Financial charges | 65/66B | €2,138 | €497 | -€1,641 | -76.7% |
| Recurring financial charges | 65 | €2,138 | €497 | -€1,641 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €229,130 | €199,552 | -€29,577 | -12.9% |
| Income taxes | 67/77 | €57,784 | €47,092 | -€10,692 | -18.5% |
| Profit (loss) for the period | 9904 | €171,346 | €152,460 | -€18,886 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,346 | €152,460 | -€18,886 | -11.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.