FVG 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.
FVG Consulting
Largest movements
- Receivables within one year +€158,781
up €158,781 (+72.0%), from €220,654 to €379,436
- Cash +€101,905
up €101,905 (+99.5%), from €102,398 to €204,302
mainly Net result for the year (+€239,096) and Tax, wage and social debts (+€21,683)
- Reserves +€239,096
up €239,096 (+96.8%), from €247,001 to €486,096
- Tax, wage and social debts +€21,683
up €21,683 (+29.9%), from €72,551 to €94,234
of which Taxes: +€21,683
- Gross operating margin +€100,355
up €100,355 (+47.1%), from €213,086 to €313,441
- Taxes +€22,508
up €22,508 (+44.1%), from €51,009 to €73,517
- Financial income -€12,023
down €12,023 (-100%), from €12,023 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.
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 | €323,052 | €584,698 | +€261,646 | +81.0% |
| Fixed assets | 21/28 | - | €938 | +€938 | |
| Tangible fixed assets | 22/27 | - | €938 | +€938 | |
| Furniture and vehicles | 24 | - | €938 | +€938 | |
| Current assets | 29/58 | €323,052 | €583,760 | +€260,709 | +80.7% |
| Amounts receivable within one year | 40/41 | €220,654 | €379,436 | +€158,781 | +72.0% |
| Other amounts receivable | 41 | €220,654 | €379,436 | +€158,781 | +72.0% |
| Cash at bank and in hand | 54/58 | €102,398 | €204,302 | +€101,905 | +99.5% |
| Deferred charges and accrued income | 490/1 | €0 | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €323,052 | €584,698 | +€261,646 | +81.0% |
| Equity | 10/15 | €249,001 | €488,096 | +€239,096 | +96.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €247,001 | €486,096 | +€239,096 | +96.8% |
| Distributable reserves | 133 | €247,001 | €486,096 | +€239,096 | +96.8% |
| Amounts payable | 17/49 | €74,051 | €96,602 | +€22,551 | +30.5% |
| Amounts payable within one year | 42/48 | €74,051 | €96,602 | +€22,551 | +30.5% |
| Trade debts | 44 | €1,500 | €2,368 | +€868 | +57.9% |
| Suppliers | 440/4 | €1,500 | €2,368 | +€868 | +57.9% |
| Taxes, remuneration and social security | 45 | €72,551 | €94,234 | +€21,683 | +29.9% |
| Taxes | 450/3 | €72,551 | €94,234 | +€21,683 | +29.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €71 | +€71 | |
| Other operating charges | 640/8 | €3,192 | €465 | -€2,727 | -85.4% |
| Gross operating margin | 9900 | €213,086 | €313,441 | +€100,355 | +47.1% |
| Operating profit (loss) | 9901 | €209,893 | €312,905 | +€103,012 | +49.1% |
| Financial income | 75/76B | €12,023 | €0 | -€12,023 | -100% |
| Recurring financial income | 75 | €12,023 | €0 | -€12,023 | -100% |
| Financial charges | 65/66B | €223 | €293 | +€70 | +31.3% |
| Recurring financial charges | 65 | €223 | €293 | +€70 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €221,694 | €312,612 | +€90,919 | +41.0% |
| Income taxes | 67/77 | €51,009 | €73,517 | +€22,508 | +44.1% |
| Profit (loss) for the period | 9904 | €170,685 | €239,096 | +€68,411 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €170,685 | €239,096 | +€68,411 | +40.1% |
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 28 October 2026 via checked.be.