FEBENA 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.
FEBENA CONSULT
Largest movements
- Tangible fixed assets +€85,622
new in 2025: €85,622
- Cash -€74,057
down €74,057 (-25.6%), from €289,360 to €215,303
mainly Investment in fixed assets (net) (-€85,622) and Other debts (-€37,367)
- Reserves +€48,428
up €48,428 (+19.5%), from €248,205 to €296,633
- Other debts -€37,367
down €37,367 (-98.1%), from €38,089 to €723
- Tax, wage and social debts +€3,396
up €3,396 (+36.5%), from €9,304 to €12,700
of which Taxes: +€3,396
- Purchases and services -€10,381
down €10,381 (-10.5%), from €99,124 to €88,744
- Gross operating margin +€9,710
up €9,710 (+16.2%), from €59,946 to €69,656
- Taxes +€2,608
up €2,608 (+15.7%), from €16,656 to €19,264
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 | €302,641 | €317,274 | +€14,633 | +4.8% |
| Fixed assets | 21/28 | - | €85,622 | +€85,622 | |
| Tangible fixed assets | 22/27 | - | €85,622 | +€85,622 | |
| Land and buildings | 22 | - | €85,622 | +€85,622 | |
| Current assets | 29/58 | €302,641 | €231,652 | -€70,989 | -23.5% |
| Amounts receivable within one year | 40/41 | €13,281 | €16,349 | +€3,068 | +23.1% |
| Trade receivables | 40 | €13,281 | €15,849 | +€2,568 | +19.3% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €289,360 | €215,303 | -€74,057 | -25.6% |
| Total equity and liabilities | 10/49 | €302,641 | €317,274 | +€14,633 | +4.8% |
| Equity | 10/15 | €254,405 | €302,833 | +€48,428 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €248,205 | €296,633 | +€48,428 | +19.5% |
| Distributable reserves | 133 | €248,205 | €296,633 | +€48,428 | +19.5% |
| Amounts payable | 17/49 | €48,235 | €14,440 | -€33,795 | -70.1% |
| Amounts payable within one year | 42/48 | €47,703 | €13,898 | -€33,805 | -70.9% |
| Trade debts | 44 | €309 | €475 | +€166 | +53.9% |
| Suppliers | 440/4 | €309 | €475 | +€166 | +53.9% |
| Taxes, remuneration and social security | 45 | €9,304 | €12,700 | +€3,396 | +36.5% |
| Taxes | 450/3 | €7,304 | €10,700 | +€3,396 | +46.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €38,089 | €723 | -€37,367 | -98.1% |
| Accrued charges and deferred income | 492/3 | €533 | €543 | +€10 | +1.8% |
| Turnover | 70 | €159,071 | €158,400 | -€671 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,124 | €88,744 | -€10,381 | -10.5% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | €59,946 | €69,656 | +€9,710 | +16.2% |
| Operating profit (loss) | 9901 | €59,433 | €69,129 | +€9,696 | +16.3% |
| Financial income | 75/76B | €2,159 | €1,875 | -€284 | -13.1% |
| Recurring financial income | 75 | €2,159 | €1,875 | -€284 | -13.1% |
| Financial charges | 65/66B | €3,743 | €3,312 | -€431 | -11.5% |
| Recurring financial charges | 65 | €3,743 | €3,312 | -€431 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €57,849 | €67,692 | +€9,843 | +17.0% |
| Income taxes | 67/77 | €16,656 | €19,264 | +€2,608 | +15.7% |
| Profit (loss) for the period | 9904 | €41,194 | €48,428 | +€7,235 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,194 | €48,428 | +€7,235 | +17.6% |
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.