FVV 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.
FVV Consulting
Largest movements
- Cash +€98,877
up €98,877 (+13.3%), from €743,370 to €842,247
mainly Net result for the year (+€284,971) and Other debts (+€103,140)
- Receivables within one year -€64,031
down €64,031 (-58.1%), from €110,134 to €46,103
of which Other amounts receivable: -€63,987
- Tangible fixed assets -€16,324
down €16,324 (-4.0%), from €405,662 to €389,338
of which Land and buildings: -€12,846
- Other debts +€103,140
up €103,140 (+424.8%), from €24,280 to €127,421
- Profit (loss) carried forward -€65,029
down €65,029 (-5.4%), from €1.2m to €1.1m
- Short-term financial debts -€18,953
down €18,953 (-49.9%), from €37,983 to €19,029
- Gross operating margin -€92,870
down €92,870 (-18.9%), from €492,372 to €399,502
- Taxes -€20,703
down €20,703 (-17.7%), from €116,901 to €96,198
- Financial income -€19,796
down €19,796 (-75.5%), from €26,210 to €6,415
of which Non-recurring financial income: -€11,274
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 | €1,263,243 | €1,281,770 | +€18,528 | +1.5% |
| Fixed assets | 21/28 | €406,662 | €390,338 | -€16,324 | -4.0% |
| Tangible fixed assets | 22/27 | €405,662 | €389,338 | -€16,324 | -4.0% |
| Land and buildings | 22 | €393,990 | €381,144 | -€12,846 | -3.3% |
| Plant, machinery and equipment | 23 | €2,308 | €1,377 | -€931 | -40.3% |
| Furniture and vehicles | 24 | €9,364 | €6,817 | -€2,547 | -27.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €856,580 | €891,432 | +€34,852 | +4.1% |
| Amounts receivable within one year | 40/41 | €110,134 | €46,103 | -€64,031 | -58.1% |
| Trade receivables | 40 | €41,105 | €41,061 | -€44 | -0.1% |
| Other amounts receivable | 41 | €69,030 | €5,043 | -€63,987 | -92.7% |
| Current investments | 50/53 | €2,924 | €2,924 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €743,370 | €842,247 | +€98,877 | +13.3% |
| Deferred charges and accrued income | 490/1 | €153 | €158 | +€5 | +3.3% |
| Total equity and liabilities | 10/49 | €1,263,243 | €1,281,770 | +€18,528 | +1.5% |
| Equity | 10/15 | €1,199,431 | €1,134,402 | -€65,029 | -5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,196,431 | €1,131,402 | -€65,029 | -5.4% |
| Amounts payable | 17/49 | €63,811 | €147,368 | +€83,556 | +130.9% |
| Amounts payable within one year | 42/48 | €63,811 | €147,368 | +€83,556 | +130.9% |
| Financial debts | 43 | €37,983 | €19,029 | -€18,953 | -49.9% |
| Credit institutions | 430/8 | €37,983 | €19,029 | -€18,953 | -49.9% |
| Trade debts | 44 | €548 | €918 | +€370 | +67.4% |
| Suppliers | 440/4 | €548 | €918 | +€370 | +67.4% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €24,280 | €127,421 | +€103,140 | +424.8% |
| Non-recurring operating income | 76A | €788 | - | -€788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,946 | €17,474 | +€528 | +3.1% |
| Other operating charges | 640/8 | €4,065 | €3,272 | -€793 | -19.5% |
| Gross operating margin | 9900 | €492,372 | €399,502 | -€92,870 | -18.9% |
| Operating profit (loss) | 9901 | €471,361 | €378,756 | -€92,604 | -19.6% |
| Financial income | 75/76B | €26,210 | €6,415 | -€19,796 | -75.5% |
| Recurring financial income | 75 | €14,936 | €6,415 | -€8,522 | -57.1% |
| Non-recurring financial income | 76B | €11,274 | - | -€11,274 | |
| Financial charges | 65/66B | €3,831 | €4,002 | +€171 | +4.5% |
| Recurring financial charges | 65 | €3,831 | €4,002 | +€171 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €493,740 | €381,169 | -€112,571 | -22.8% |
| Income taxes | 67/77 | €116,901 | €96,198 | -€20,703 | -17.7% |
| Profit (loss) for the period | 9904 | €376,840 | €284,971 | -€91,868 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €376,840 | €284,971 | -€91,868 | -24.4% |
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 9 October 2026 via checked.be.