FCSC Consulting: 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.
FCSC Consulting
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Tangible fixed assets -€12,724
down €12,724 (-25.8%), from €49,243 to €36,518
- Cash -€11,631
down €11,631 (-20.8%), from €55,933 to €44,302
mainly Debts after one year (-€33,717) and Receivables after one year (-€25,000)
- Receivables within one year -€10,888
down €10,888 (-99.5%), from €10,946 to €59
of which Trade receivables: -€8,853
- Debts after one year -€33,717
down €33,717 (-61.7%), from €54,630 to €20,913
- Profit (loss) carried forward +€32,702
up €32,702 (+92.6%), from €35,313 to €68,015
- Tax, wage and social debts -€14,245
down €14,245 (-44.6%), from €31,910 to €17,666
of which Taxes: -€14,245
- Other debts +€5,240
up €5,240 (+495.9%), from €1,057 to €6,297
- Gross operating margin -€16,002
down €16,002 (-27.6%), from €58,036 to €42,033
- Financial income +€11,437
up €11,437 (+496.5%), from €2,304 to €13,741
- Taxes -€2,313
down €2,313 (-23.9%), from €9,682 to €7,368
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 | €167,836 | €158,652 | -€9,184 | -5.5% |
| Fixed assets | 21/28 | €99,243 | €86,518 | -€12,724 | -12.8% |
| Tangible fixed assets | 22/27 | €49,243 | €36,518 | -€12,724 | -25.8% |
| Furniture and vehicles | 24 | €49,243 | €36,518 | -€12,724 | -25.8% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €68,593 | €72,133 | +€3,540 | +5.2% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €10,946 | €59 | -€10,888 | -99.5% |
| Trade receivables | 40 | €8,853 | - | -€8,853 | |
| Other amounts receivable | 41 | €2,093 | €59 | -€2,034 | -97.2% |
| Cash at bank and in hand | 54/58 | €55,933 | €44,302 | -€11,631 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,714 | €2,773 | +€1,059 | +61.8% |
| Total equity and liabilities | 10/49 | €167,836 | €158,652 | -€9,184 | -5.5% |
| Equity | 10/15 | €68,313 | €101,015 | +€32,702 | +47.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,313 | €68,015 | +€32,702 | +92.6% |
| Amounts payable | 17/49 | €99,523 | €57,637 | -€41,886 | -42.1% |
| Amounts payable after more than one year | 17 | €54,630 | €20,913 | -€33,717 | -61.7% |
| Financial debts | 170/4 | €54,630 | €20,913 | -€33,717 | -61.7% |
| Amounts payable within one year | 42/48 | €44,505 | €35,937 | -€8,568 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,257 | €10,717 | +€461 | +4.5% |
| Trade debts | 44 | €1,282 | €1,258 | -€24 | -1.9% |
| Suppliers | 440/4 | €1,282 | €1,258 | -€24 | -1.9% |
| Taxes, remuneration and social security | 45 | €31,910 | €17,666 | -€14,245 | -44.6% |
| Taxes | 450/3 | €26,910 | €12,666 | -€14,245 | -52.9% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,057 | €6,297 | +€5,240 | +495.9% |
| Accrued charges and deferred income | 492/3 | €387 | €787 | +€400 | +103.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,218 | €12,724 | +€507 | +4.1% |
| Other operating charges | 640/8 | €648 | €400 | -€248 | -38.3% |
| Gross operating margin | 9900 | €58,036 | €42,033 | -€16,002 | -27.6% |
| Operating profit (loss) | 9901 | €45,171 | €28,910 | -€16,261 | -36.0% |
| Financial income | 75/76B | €2,304 | €13,741 | +€11,437 | +496.5% |
| Recurring financial income | 75 | €2,304 | €13,741 | +€11,437 | +496.5% |
| Financial charges | 65/66B | €2,114 | €1,741 | -€373 | -17.7% |
| Recurring financial charges | 65 | €2,114 | €1,741 | -€373 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €45,360 | €40,910 | -€4,450 | -9.8% |
| Income taxes | 67/77 | €9,682 | €7,368 | -€2,313 | -23.9% |
| Profit (loss) for the period | 9904 | €35,679 | €33,542 | -€2,137 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,679 | €33,542 | -€2,137 | -6.0% |
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 6 October 2026 via checked.be.