FY 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.
FY CONSULTING
Largest movements
- Financial fixed assets +€53,000
new in 2025: €53,000
- Receivables within one year +€17,391
up €17,391 (+901%), from €1,930 to €19,321
of which Trade receivables: +€11,905
- Cash +€15,108
up €15,108 (+39.7%), from €38,056 to €53,164
mainly Net result for the year (+€56,567) and Trade debts (+€15,359)
- Profit (loss) carried forward +€56,567
up €56,567 (+299%), from €18,942 to €75,509
- Trade debts +€15,359
new in 2025: €15,359
- Tax, wage and social debts +€12,394
up €12,394 (+73.0%), from €16,979 to €29,374
of which Taxes: +€13,444
- Gross operating margin +€47,271
up €47,271 (+185%), from €25,609 to €72,881
- Taxes +€10,152
up €10,152 (+197%), from €5,153 to €15,305
- Staff costs -€1,146
down €1,146 (-79.2%), from €1,446 to €300
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 | €39,985 | €125,485 | +€85,500 | +214% |
| Fixed assets | 21/28 | - | €53,000 | +€53,000 | |
| Financial fixed assets | 28 | - | €53,000 | +€53,000 | |
| Current assets | 29/58 | €39,985 | €72,485 | +€32,500 | +81.3% |
| Amounts receivable within one year | 40/41 | €1,930 | €19,321 | +€17,391 | +901% |
| Trade receivables | 40 | €1,930 | €13,834 | +€11,905 | +617% |
| Other amounts receivable | 41 | - | €5,487 | +€5,487 | |
| Cash at bank and in hand | 54/58 | €38,056 | €53,164 | +€15,108 | +39.7% |
| Total equity and liabilities | 10/49 | €39,985 | €125,485 | +€85,500 | +214% |
| Equity | 10/15 | €20,942 | €77,509 | +€56,567 | +270% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,942 | €75,509 | +€56,567 | +299% |
| Amounts payable | 17/49 | €19,043 | €47,976 | +€28,932 | +152% |
| Amounts payable within one year | 42/48 | €19,043 | €47,976 | +€28,932 | +152% |
| Trade debts | 44 | - | €15,359 | +€15,359 | |
| Suppliers | 440/4 | - | €15,359 | +€15,359 | |
| Taxes, remuneration and social security | 45 | €16,979 | €29,374 | +€12,394 | +73.0% |
| Taxes | 450/3 | €15,929 | €29,374 | +€13,444 | +84.4% |
| Remuneration and social security | 454/9 | €1,050 | - | -€1,050 | |
| Other amounts payable | 47/48 | €2,064 | €3,243 | +€1,179 | +57.1% |
| Remuneration, social security and pensions | 62 | €1,446 | €300 | -€1,146 | -79.2% |
| Other operating charges | 640/8 | - | €463 | +€463 | |
| Gross operating margin | 9900 | €25,609 | €72,881 | +€47,271 | +185% |
| Operating profit (loss) | 9901 | €24,163 | €72,117 | +€47,954 | +198% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €68 | €245 | +€177 | +258% |
| Recurring financial charges | 65 | €68 | €245 | +€177 | +258% |
| Profit (loss) for the period before taxes | 9903 | €24,095 | €71,872 | +€47,777 | +198% |
| Income taxes | 67/77 | €5,153 | €15,305 | +€10,152 | +197% |
| Profit (loss) for the period | 9904 | €18,942 | €56,567 | +€37,625 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €18,942 | €56,567 | +€37,625 | +199% |
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 15 October 2026 via checked.be.