TIMOTHEE FECHNER CONSULTING: what changed
TIMOTHEE FECHNER CONSULTING
Largest movements
- Receivables within one year +€8,667
new in 2025: €8,667
- Cash -€4,835
down €4,835 (-7.2%), from €67,369 to €62,534
mainly Contributions, distributions and other (-€62,164) and Receivables within one year (-€8,667)
- Other debts +€62,125
up €62,125 (+162,803%), from €38 to €62,164
- Profit (loss) carried forward -€54,827
no longer reported in 2025 (was €54,827)
- Tax, wage and social debts -€3,427
down €3,427 (-40.4%), from €8,482 to €5,055
- Gross operating margin -€5,415
down €5,415 (-34.9%), from €15,530 to €10,115
- Taxes -€381
down €381 (-14.0%), from €2,714 to €2,333
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,369 | €71,201 | +€3,832 | +5.7% |
| Current assets | 29/58 | €67,369 | €71,201 | +€3,832 | +5.7% |
| Amounts receivable within one year | 40/41 | - | €8,667 | +€8,667 | |
| Other amounts receivable | 41 | - | €8,667 | +€8,667 | |
| Cash at bank and in hand | 54/58 | €67,369 | €62,534 | -€4,835 | -7.2% |
| Total equity and liabilities | 10/49 | €67,369 | €71,201 | +€3,832 | +5.7% |
| Equity | 10/15 | €56,827 | €2,000 | -€54,827 | -96.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,827 | - | -€54,827 | |
| Amounts payable | 17/49 | €10,542 | €69,201 | +€58,659 | +556% |
| Amounts payable within one year | 42/48 | €10,542 | €69,201 | +€58,659 | +556% |
| Trade debts | 44 | €2,022 | €1,982 | -€40 | -2.0% |
| Suppliers | 440/4 | €2,022 | €1,982 | -€40 | -2.0% |
| Taxes, remuneration and social security | 45 | €8,482 | €5,055 | -€3,427 | -40.4% |
| Taxes | 450/3 | €8,482 | €5,055 | -€3,427 | -40.4% |
| Other amounts payable | 47/48 | €38 | €62,164 | +€62,125 | +162,803% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,530 | €10,115 | -€5,415 | -34.9% |
| Operating profit (loss) | 9901 | €15,142 | €9,715 | -€5,427 | -35.8% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.5% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €15,099 | €9,670 | -€5,429 | -36.0% |
| Income taxes | 67/77 | €2,714 | €2,333 | -€381 | -14.0% |
| Profit (loss) for the period | 9904 | €12,385 | €7,337 | -€5,048 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,385 | €7,337 | -€5,048 | -40.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.