FYTO & 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.
FYTO & CONSULT
Largest movements
- Receivables after one year +€301,984
new in 2025: €301,984
- Cash -€253,855
down €253,855 (-93.2%), from €272,360 to €18,505
mainly Receivables after one year (-€301,984) and Tax, wage and social debts (-€243,951)
- Financial fixed assets -€202,731
down €202,731 (-68.6%), from €295,311 to €92,580
- Tax, wage and social debts -€243,951
down €243,951 (-90.1%), from €270,837 to €26,886
- Reserves +€161,694
up €161,694 (+2.1%), from €7.6m to €7.7m
of which Distributable reserves: +€161,694
- Financial income -€31,843
down €31,843 (-12.6%), from €252,059 to €220,216
- Gross operating margin -€23,195
down €23,195 (-40.4%), from -€57,408 to -€80,604
- Taxes -€12,913
down €12,913 (-42.3%), from €30,527 to €17,614
- Other operating charges -€3,685
down €3,685 (-20.3%), from €18,121 to €14,436
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 | €7,933,132 | €7,775,285 | -€157,847 | -2.0% |
| Fixed assets | 21/28 | €736,253 | €561,977 | -€174,277 | -23.7% |
| Tangible fixed assets | 22/27 | €440,943 | €469,397 | +€28,454 | +6.5% |
| Land and buildings | 22 | €436,575 | €420,868 | -€15,707 | -3.6% |
| Plant, machinery and equipment | 23 | €1,382 | €595 | -€786 | -56.9% |
| Furniture and vehicles | 24 | €1,769 | €47,122 | +€45,353 | +2,563% |
| Other tangible fixed assets | 26 | €1,217 | €811 | -€406 | -33.3% |
| Financial fixed assets | 28 | €295,311 | €92,580 | -€202,731 | -68.6% |
| Current assets | 29/58 | €7,196,879 | €7,213,309 | +€16,430 | +0.2% |
| Amounts receivable after more than one year | 29 | - | €301,984 | +€301,984 | |
| Other amounts receivable | 291 | - | €301,984 | +€301,984 | |
| Amounts receivable within one year | 40/41 | €2,114 | €23,974 | +€21,860 | +1,034% |
| Other amounts receivable | 41 | €2,114 | €23,974 | +€21,860 | +1,034% |
| Current investments | 50/53 | €6,919,369 | €6,861,237 | -€58,132 | -0.8% |
| Cash at bank and in hand | 54/58 | €272,360 | €18,505 | -€253,855 | -93.2% |
| Deferred charges and accrued income | 490/1 | €3,037 | €7,610 | +€4,573 | +151% |
| Total equity and liabilities | 10/49 | €7,933,132 | €7,775,285 | -€157,847 | -2.0% |
| Equity | 10/15 | €7,659,557 | €7,748,354 | +€88,797 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,568,060 | €7,729,754 | +€161,694 | +2.1% |
| Tax-exempt reserves | 132 | €23,124 | €23,124 | = | 0.0% |
| Distributable reserves | 133 | €7,544,936 | €7,706,630 | +€161,694 | +2.1% |
| Profit (loss) carried forward | 14 | €72,898 | €0 | -€72,898 | -100% |
| Amounts payable | 17/49 | €273,575 | €26,931 | -€246,644 | -90.2% |
| Amounts payable after more than one year | 17 | €100 | €0 | -€100 | -100% |
| Other amounts payable | 178/9 | €100 | €0 | -€100 | -100% |
| Amounts payable within one year | 42/48 | €273,475 | €26,931 | -€246,544 | -90.2% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €270,837 | €26,886 | -€243,951 | -90.1% |
| Taxes | 450/3 | €270,837 | €26,886 | -€243,951 | -90.1% |
| Other amounts payable | 47/48 | €2,638 | €15 | -€2,623 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,974 | €18,619 | -€355 | -1.9% |
| Other operating charges | 640/8 | €18,121 | €14,436 | -€3,685 | -20.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€57,408 | -€80,604 | -€23,195 | -40.4% |
| Operating profit (loss) | 9901 | -€94,504 | -€113,659 | -€19,156 | -20.3% |
| Financial income | 75/76B | €252,059 | €220,216 | -€31,843 | -12.6% |
| Recurring financial income | 75 | €252,059 | €220,216 | -€31,843 | -12.6% |
| Financial charges | 65/66B | €665 | €146 | -€519 | -78.1% |
| Recurring financial charges | 65 | €651 | €146 | -€505 | -77.6% |
| Non-recurring financial charges | 66B | €14 | - | -€14 | |
| Profit (loss) for the period before taxes | 9903 | €156,890 | €106,410 | -€50,479 | -32.2% |
| Income taxes | 67/77 | €30,527 | €17,614 | -€12,913 | -42.3% |
| Profit (loss) for the period | 9904 | €126,363 | €88,797 | -€37,566 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €126,363 | €88,797 | -€37,566 | -29.7% |
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 27 October 2026 via checked.be.