FVA 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.
FVA Consulting
Largest movements
- Cash -€77,237
down €77,237 (-77.1%), from €100,136 to €22,899
mainly Tax, wage and social debts (-€43,676) and Other debts (-€31,650)
- Tangible fixed assets -€9,057
down €9,057 (-28.7%), from €31,545 to €22,488
- Tax, wage and social debts -€43,676
down €43,676 (-79.7%), from €54,813 to €11,137
- Other debts -€31,650
down €31,650 (-53.4%), from €59,282 to €27,632
- Reserves -€10,827
down €10,827 (-87.6%), from €12,354 to €1,527
- Gross operating margin -€53,746
down €53,746, from €53,042 to -€704
- Taxes -€10,785
down €10,785 (-98.4%), from €10,961 to €176
- Financial charges -€789
down €789 (-85.4%), from €925 to €135
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 | €132,362 | €46,643 | -€85,719 | -64.8% |
| Fixed assets | 21/28 | €31,545 | €22,488 | -€9,057 | -28.7% |
| Tangible fixed assets | 22/27 | €31,545 | €22,488 | -€9,057 | -28.7% |
| Furniture and vehicles | 24 | €31,545 | €22,488 | -€9,057 | -28.7% |
| Current assets | 29/58 | €100,817 | €24,155 | -€76,662 | -76.0% |
| Amounts receivable within one year | 40/41 | €681 | €1,256 | +€575 | +84.4% |
| Other amounts receivable | 41 | €681 | €1,256 | +€575 | +84.4% |
| Cash at bank and in hand | 54/58 | €100,136 | €22,899 | -€77,237 | -77.1% |
| Total equity and liabilities | 10/49 | €132,362 | €46,643 | -€85,719 | -64.8% |
| Equity | 10/15 | €13,354 | €2,527 | -€10,827 | -81.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,354 | €1,527 | -€10,827 | -87.6% |
| Distributable reserves | 133 | €12,354 | €1,527 | -€10,827 | -87.6% |
| Amounts payable | 17/49 | €119,008 | €44,116 | -€74,892 | -62.9% |
| Amounts payable within one year | 42/48 | €118,256 | €43,705 | -€74,551 | -63.0% |
| Trade debts | 44 | €4,161 | €4,936 | +€775 | +18.6% |
| Suppliers | 440/4 | €4,161 | €4,936 | +€775 | +18.6% |
| Taxes, remuneration and social security | 45 | €54,813 | €11,137 | -€43,676 | -79.7% |
| Taxes | 450/3 | €54,813 | €11,137 | -€43,676 | -79.7% |
| Other amounts payable | 47/48 | €59,282 | €27,632 | -€31,650 | -53.4% |
| Accrued charges and deferred income | 492/3 | €752 | €411 | -€341 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,948 | €9,057 | +€108 | +1.2% |
| Other operating charges | 640/8 | €718 | €755 | +€37 | +5.1% |
| Gross operating margin | 9900 | €53,042 | -€704 | -€53,746 | |
| Operating profit (loss) | 9901 | €43,375 | -€10,516 | -€53,891 | |
| Financial charges | 65/66B | €925 | €135 | -€789 | -85.4% |
| Recurring financial charges | 65 | €925 | €135 | -€789 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €42,451 | -€10,651 | -€53,102 | |
| Income taxes | 67/77 | €10,961 | €176 | -€10,785 | -98.4% |
| Profit (loss) for the period | 9904 | €31,490 | -€10,827 | -€42,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,490 | -€10,827 | -€42,317 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.