FYR Consult: 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.
FYR Consult
Largest movements
- Cash -€212,953
down €212,953 (-81.1%), from €262,687 to €49,734
mainly Contributions, distributions and other (-€135,000) and Other debts (-€45,000)
- Receivables within one year +€29,679
up €29,679 (+52.3%), from €56,790 to €86,469
of which Other amounts receivable: +€42,500
- Tangible fixed assets -€27,311
down €27,311 (-45.7%), from €59,714 to €32,403
of which Furniture and vehicles: -€27,140
- Reserves -€160,829
down €160,829 (-86.4%), from €186,219 to €25,390
- Other debts -€45,000
down €45,000 (-24.9%), from €180,500 to €135,500
- Tax, wage and social debts -€6,562
down €6,562 (-50.8%), from €12,912 to €6,350
- Gross operating margin -€33,711
down €33,711 (-97.5%), from €34,575 to €864
- Taxes -€2,521
down €2,521 (-88.3%), from €2,856 to €335
- Financial income +€1,930
up €1,930 (+513.0%), from €376 to €2,307
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 | €385,103 | €174,586 | -€210,517 | -54.7% |
| Fixed assets | 21/28 | €63,779 | €36,468 | -€27,311 | -42.8% |
| Tangible fixed assets | 22/27 | €59,714 | €32,403 | -€27,311 | -45.7% |
| Plant, machinery and equipment | 23 | €172 | €0 | -€172 | -100.0% |
| Furniture and vehicles | 24 | €59,542 | €32,403 | -€27,140 | -45.6% |
| Financial fixed assets | 28 | €4,065 | €4,065 | = | 0.0% |
| Current assets | 29/58 | €321,324 | €138,118 | -€183,206 | -57.0% |
| Amounts receivable within one year | 40/41 | €56,790 | €86,469 | +€29,679 | +52.3% |
| Trade receivables | 40 | €34,163 | €21,342 | -€12,821 | -37.5% |
| Other amounts receivable | 41 | €22,627 | €65,127 | +€42,500 | +187.8% |
| Cash at bank and in hand | 54/58 | €262,687 | €49,734 | -€212,953 | -81.1% |
| Deferred charges and accrued income | 490/1 | €1,847 | €1,914 | +€68 | +3.7% |
| Total equity and liabilities | 10/49 | €385,103 | €174,586 | -€210,517 | -54.7% |
| Equity | 10/15 | €188,719 | €27,890 | -€160,829 | -85.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €186,219 | €25,390 | -€160,829 | -86.4% |
| Distributable reserves | 133 | €186,219 | €25,390 | -€160,829 | -86.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,384 | €146,696 | -€49,689 | -25.3% |
| Amounts payable within one year | 42/48 | €196,384 | €146,696 | -€49,689 | -25.3% |
| Trade debts | 44 | €2,973 | €4,846 | +€1,873 | +63.0% |
| Suppliers | 440/4 | €2,973 | €4,846 | +€1,873 | +63.0% |
| Taxes, remuneration and social security | 45 | €12,912 | €6,350 | -€6,562 | -50.8% |
| Taxes | 450/3 | €12,912 | €6,350 | -€6,562 | -50.8% |
| Other amounts payable | 47/48 | €180,500 | €135,500 | -€45,000 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,069 | €27,311 | +€242 | +0.9% |
| Other operating charges | 640/8 | €910 | €902 | -€8 | -0.9% |
| Gross operating margin | 9900 | €34,575 | €864 | -€33,711 | -97.5% |
| Operating profit (loss) | 9901 | €6,595 | -€27,350 | -€33,945 | |
| Financial income | 75/76B | €376 | €2,307 | +€1,930 | +513.0% |
| Recurring financial income | 75 | €376 | €2,307 | +€1,930 | +513.0% |
| Financial charges | 65/66B | €467 | €450 | -€16 | -3.5% |
| Recurring financial charges | 65 | €467 | €450 | -€16 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €6,505 | -€25,494 | -€31,998 | |
| Income taxes | 67/77 | €2,856 | €335 | -€2,521 | -88.3% |
| Profit (loss) for the period | 9904 | €3,649 | -€25,829 | -€29,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,649 | -€25,829 | -€29,478 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.