FVB 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.
FVB CONSULTING
Largest movements
- Cash +€29
up €29 (+7.0%), from €417 to €446
mainly Other debts (+€791)
- Other debts +€791
up €791 (+39.9%), from €1,983 to €2,774
- Profit (loss) carried forward -€762
down €762 (-2.4%), from -€31,676 to -€32,438
- Gross operating margin -€303
down €303 (-99.0%), from -€306 to -€609
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417 | €446 | +€29 | +7.0% |
| Current assets | 29/58 | €417 | €446 | +€29 | +7.0% |
| Cash at bank and in hand | 54/58 | €417 | €446 | +€29 | +7.0% |
| Total equity and liabilities | 10/49 | €417 | €446 | +€29 | +7.0% |
| Equity | 10/15 | -€1,874 | -€2,636 | -€762 | -40.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,602 | €23,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,602 | €1,602 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,602 | €1,602 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,676 | -€32,438 | -€762 | -2.4% |
| Amounts payable | 17/49 | €2,291 | €3,082 | +€791 | +34.5% |
| Amounts payable within one year | 42/48 | €2,096 | €2,887 | +€791 | +37.7% |
| Trade debts | 44 | €113 | €113 | = | 0.0% |
| Suppliers | 440/4 | €113 | €113 | = | 0.0% |
| Other amounts payable | 47/48 | €1,983 | €2,774 | +€791 | +39.9% |
| Accrued charges and deferred income | 492/3 | €195 | €195 | = | 0.0% |
| Gross operating margin | 9900 | -€306 | -€609 | -€303 | -99.0% |
| Operating profit (loss) | 9901 | -€306 | -€609 | -€303 | -99.0% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€459 | -€762 | -€303 | -66.0% |
| Profit (loss) for the period | 9904 | -€459 | -€762 | -€303 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€459 | -€762 | -€303 | -66.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.