FW Consult: 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.
FW Consult
Largest movements
- Cash -€49,039
down €49,039 (-53.1%), from €92,288 to €43,249
mainly Other debts (-€35,000) and Receivables within one year (-€17,642)
- Receivables within one year +€17,642
up €17,642 (+47.9%), from €36,825 to €54,467
of which Other amounts receivable: +€17,530
- Stocks and contracts +€3,975
new in 2025: €3,975
- Deferred charges and accrued income +€2,850
up €2,850 (+147%), from €1,938 to €4,788
- Tangible fixed assets +€1,728
up €1,728 (+8.6%), from €20,135 to €21,863
of which Plant, machinery and equipment: +€4,381
- Other debts -€35,000
no longer reported in 2025 (was €35,000)
- Trade debts +€7,118
up €7,118 (+649%), from €1,097 to €8,214
- Reserves +€6,984
up €6,984 (+8.0%), from €87,283 to €94,267
- Gross operating margin +€18,353
up €18,353, from -€2,322 to €16,030
- Staff costs -€4,484
no longer reported in 2025 (was €4,484)
- Depreciation +€1,126
up €1,126 (+14.9%), from €7,577 to €8,703
- Financial income +€1,068
up €1,068 (+88.3%), from €1,209 to €2,277
- Financial charges -€575
down €575 (-27.1%), from €2,121 to €1,545
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 | €151,186 | €129,142 | -€22,045 | -14.6% |
| Fixed assets | 21/28 | €20,135 | €22,663 | +€2,528 | +12.6% |
| Tangible fixed assets | 22/27 | €20,135 | €21,863 | +€1,728 | +8.6% |
| Land and buildings | 22 | €9,390 | €8,689 | -€701 | -7.5% |
| Plant, machinery and equipment | 23 | €4,357 | €8,737 | +€4,381 | +101% |
| Furniture and vehicles | 24 | €6,388 | €4,436 | -€1,952 | -30.6% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €131,052 | €106,479 | -€24,573 | -18.8% |
| Stocks and contracts in progress | 3 | - | €3,975 | +€3,975 | |
| Stocks | 30/36 | - | €3,975 | +€3,975 | |
| Amounts receivable within one year | 40/41 | €36,825 | €54,467 | +€17,642 | +47.9% |
| Trade receivables | 40 | €9,390 | €9,502 | +€112 | +1.2% |
| Other amounts receivable | 41 | €27,436 | €44,965 | +€17,530 | +63.9% |
| Cash at bank and in hand | 54/58 | €92,288 | €43,249 | -€49,039 | -53.1% |
| Deferred charges and accrued income | 490/1 | €1,938 | €4,788 | +€2,850 | +147% |
| Total equity and liabilities | 10/49 | €151,186 | €129,142 | -€22,045 | -14.6% |
| Equity | 10/15 | €105,883 | €112,867 | +€6,984 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,283 | €94,267 | +€6,984 | +8.0% |
| Distributable reserves | 133 | €87,283 | €94,267 | +€6,984 | +8.0% |
| Amounts payable | 17/49 | €45,303 | €16,275 | -€29,028 | -64.1% |
| Amounts payable within one year | 42/48 | €45,303 | €16,275 | -€29,028 | -64.1% |
| Trade debts | 44 | €1,097 | €8,214 | +€7,118 | +649% |
| Suppliers | 440/4 | €1,097 | €8,214 | +€7,118 | +649% |
| Taxes, remuneration and social security | 45 | €9,206 | €8,060 | -€1,146 | -12.4% |
| Taxes | 450/3 | €4,135 | €5,897 | +€1,761 | +42.6% |
| Remuneration and social security | 454/9 | €5,071 | €2,164 | -€2,907 | -57.3% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Remuneration, social security and pensions | 62 | €4,484 | - | -€4,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,577 | €8,703 | +€1,126 | +14.9% |
| Other operating charges | 640/8 | €412 | €542 | +€130 | +31.5% |
| Gross operating margin | 9900 | -€2,322 | €16,030 | +€18,353 | |
| Operating profit (loss) | 9901 | -€14,795 | €6,785 | +€21,581 | |
| Financial income | 75/76B | €1,209 | €2,277 | +€1,068 | +88.3% |
| Recurring financial income | 75 | €1,209 | €2,277 | +€1,068 | +88.3% |
| Financial charges | 65/66B | €2,121 | €1,545 | -€575 | -27.1% |
| Recurring financial charges | 65 | €2,121 | €1,545 | -€575 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,707 | €7,517 | +€23,224 | |
| Income taxes | 67/77 | €914 | €533 | -€381 | -41.7% |
| Profit (loss) for the period | 9904 | -€16,621 | €6,984 | +€23,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,621 | €6,984 | +€23,604 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.