FVA 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.
FVA CONSULTING
Largest movements
- Receivables within one year -€14,270
down €14,270 (-43.3%), from €32,933 to €18,663
of which Trade receivables: -€14,538
- Cash +€11,239
up €11,239 (+185.6%), from €6,055 to €17,294
mainly Other debts (+€47,302) and Receivables within one year (+€14,270)
- Tangible fixed assets -€8,822
down €8,822 (-17.2%), from €51,223 to €42,402
of which Furniture and vehicles: -€10,283
- Other debts +€47,302
up €47,302 (+1919.2%), from €2,465 to €49,766
- Debts after one year -€38,750
down €38,750 (-100.0%), from €38,750 to €0
- Current portion of long-term debt -€11,340
down €11,340 (-100.0%), from €11,340 to €0
- Reserves -€5,853
down €5,853 (-49.6%), from €11,809 to €5,957
of which Distributable reserves: -€5,853
- Trade debts -€2,038
down €2,038 (-47.1%), from €4,323 to €2,286
- Gross operating margin -€22,602
down €22,602 (-70.6%), from €31,995 to €9,392
- Taxes -€5,741
down €5,741 (-96.5%), from €5,952 to €210
- Depreciation +€922
up €922 (+8.4%), from €10,927 to €11,849
- Financial income -€393
down €393 (-100.0%), from €393 to €0
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 | €91,946 | €80,260 | -€11,686 | -12.7% |
| Fixed assets | 21/28 | €51,223 | €42,402 | -€8,822 | -17.2% |
| Tangible fixed assets | 22/27 | €51,223 | €42,402 | -€8,822 | -17.2% |
| Land and buildings | 22 | €5,200 | €5,200 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,867 | €3,329 | +€1,462 | +78.3% |
| Furniture and vehicles | 24 | €44,156 | €33,873 | -€10,283 | -23.3% |
| Current assets | 29/58 | €40,722 | €37,858 | -€2,864 | -7.0% |
| Amounts receivable within one year | 40/41 | €32,933 | €18,663 | -€14,270 | -43.3% |
| Trade receivables | 40 | €32,933 | €18,395 | -€14,538 | -44.1% |
| Other amounts receivable | 41 | €0 | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €6,055 | €17,294 | +€11,239 | +185.6% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,901 | +€166 | +9.6% |
| Total equity and liabilities | 10/49 | €91,946 | €80,260 | -€11,686 | -12.7% |
| Equity | 10/15 | €32,269 | €26,417 | -€5,853 | -18.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €11,809 | €5,957 | -€5,853 | -49.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,809 | €5,957 | -€5,853 | -49.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €59,677 | €53,843 | -€5,834 | -9.8% |
| Amounts payable after more than one year | 17 | €38,750 | €0 | -€38,750 | -100.0% |
| Financial debts | 170/4 | €38,750 | €0 | -€38,750 | -100.0% |
| Amounts payable within one year | 42/48 | €20,927 | €53,843 | +€32,916 | +157.3% |
| Current portion of amounts payable after more than one year | 42 | €11,340 | €0 | -€11,340 | -100.0% |
| Financial debts | 43 | - | €632 | +€632 | |
| Credit institutions | 430/8 | - | €632 | +€632 | |
| Trade debts | 44 | €4,323 | €2,286 | -€2,038 | -47.1% |
| Suppliers | 440/4 | €4,323 | €2,286 | -€2,038 | -47.1% |
| Taxes, remuneration and social security | 45 | €2,798 | €1,159 | -€1,639 | -58.6% |
| Taxes | 450/3 | €2,798 | €1,159 | -€1,639 | -58.6% |
| Other amounts payable | 47/48 | €2,465 | €49,766 | +€47,302 | +1919.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,858 | €0 | -€6,858 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,927 | €11,849 | +€922 | +8.4% |
| Other operating charges | 640/8 | €463 | €284 | -€179 | -38.8% |
| Gross operating margin | 9900 | €31,995 | €9,392 | -€22,602 | -70.6% |
| Operating profit (loss) | 9901 | €20,604 | -€2,740 | -€23,345 | |
| Financial income | 75/76B | €393 | €0 | -€393 | -100.0% |
| Recurring financial income | 75 | €393 | €0 | -€393 | -100.0% |
| Financial charges | 65/66B | €2,912 | €2,902 | -€10 | -0.3% |
| Recurring financial charges | 65 | €2,912 | €2,902 | -€10 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €18,086 | -€5,642 | -€23,728 | |
| Income taxes | 67/77 | €5,952 | €210 | -€5,741 | -96.5% |
| Profit (loss) for the period | 9904 | €12,134 | -€5,853 | -€17,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,134 | -€5,853 | -€17,986 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.