FYVE 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.
FYVE CONSULTING
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Receivables within one year +€37,813
up €37,813 (+179%), from €21,175 to €58,988
- Cash +€22,645
up €22,645 (+24.5%), from €92,418 to €115,063
mainly Net result for the year (+€100,116) and Tax, wage and social debts (+€20,746)
- Tangible fixed assets -€15,604
down €15,604 (-46.2%), from €33,781 to €18,177
of which Furniture and vehicles: -€15,274
- Reserves +€100,116
up €100,116 (+85.5%), from €117,061 to €217,176
- Tax, wage and social debts +€20,746
up €20,746 (+87.1%), from €23,823 to €44,569
- Gross operating margin -€39,784
down €39,784 (-20.2%), from €197,093 to €157,308
- Depreciation -€12,701
down €12,701 (-44.9%), from €28,305 to €15,604
- Taxes -€9,387
down €9,387 (-18.4%), from €50,980 to €41,593
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 | €147,970 | €268,398 | +€120,428 | +81.4% |
| Fixed assets | 21/28 | €33,781 | €18,177 | -€15,604 | -46.2% |
| Tangible fixed assets | 22/27 | €33,781 | €18,177 | -€15,604 | -46.2% |
| Plant, machinery and equipment | 23 | €430 | €100 | -€330 | -76.8% |
| Furniture and vehicles | 24 | €33,351 | €18,077 | -€15,274 | -45.8% |
| Current assets | 29/58 | €114,189 | €250,221 | +€136,032 | +119% |
| Amounts receivable within one year | 40/41 | €21,175 | €58,988 | +€37,813 | +179% |
| Trade receivables | 40 | €21,175 | €58,988 | +€37,813 | +179% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €92,418 | €115,063 | +€22,645 | +24.5% |
| Deferred charges and accrued income | 490/1 | €596 | €1,171 | +€575 | +96.6% |
| Total equity and liabilities | 10/49 | €147,970 | €268,398 | +€120,428 | +81.4% |
| Equity | 10/15 | €122,061 | €222,176 | +€100,116 | +82.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,061 | €217,176 | +€100,116 | +85.5% |
| Distributable reserves | 133 | €117,061 | €217,176 | +€100,116 | +85.5% |
| Amounts payable | 17/49 | €25,909 | €46,222 | +€20,313 | +78.4% |
| Amounts payable within one year | 42/48 | €25,909 | €46,222 | +€20,313 | +78.4% |
| Trade debts | 44 | €1,875 | €1,374 | -€501 | -26.7% |
| Suppliers | 440/4 | €1,875 | €1,374 | -€501 | -26.7% |
| Taxes, remuneration and social security | 45 | €23,823 | €44,569 | +€20,746 | +87.1% |
| Taxes | 450/3 | €23,823 | €44,569 | +€20,746 | +87.1% |
| Other amounts payable | 47/48 | €210 | €278 | +€68 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,305 | €15,604 | -€12,701 | -44.9% |
| Other operating charges | 640/8 | €685 | €251 | -€434 | -63.4% |
| Gross operating margin | 9900 | €197,093 | €157,308 | -€39,784 | -20.2% |
| Operating profit (loss) | 9901 | €168,103 | €141,453 | -€26,650 | -15.9% |
| Financial income | 75/76B | €27 | €312 | +€285 | +1,046% |
| Recurring financial income | 75 | €27 | €312 | +€285 | +1,046% |
| Financial charges | 65/66B | €89 | €57 | -€32 | -35.7% |
| Recurring financial charges | 65 | €89 | €57 | -€32 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €168,041 | €141,708 | -€26,333 | -15.7% |
| Income taxes | 67/77 | €50,980 | €41,593 | -€9,387 | -18.4% |
| Profit (loss) for the period | 9904 | €117,061 | €100,116 | -€16,945 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,061 | €100,116 | -€16,945 | -14.5% |
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 21 October 2026 via checked.be.