CONS.FDT: 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.
CONS.FDT
Largest movements
- Tangible fixed assets +€4,633
up €4,633 (+284.5%), from €1,628 to €6,262
of which Furniture and vehicles: +€5,428
- Receivables within one year +€1,614
up €1,614 (+16.6%), from €9,747 to €11,361
of which Trade receivables: +€1,819
- Cash +€1,209
up €1,209 (+31.8%), from €3,808 to €5,018
mainly Depreciation (+€4,759) and Net result for the year (+€3,675)
- Profit (loss) carried forward +€3,675
up €3,675 (+37.0%), from €9,930 to €13,606
- Trade debts +€1,929
up €1,929 (+52.4%), from €3,679 to €5,608
- Tax, wage and social debts +€1,852
up €1,852 (+322.4%), from €574 to €2,427
- Gross operating margin +€6,261
up €6,261 (+138.0%), from €4,537 to €10,798
- Depreciation +€1,756
up €1,756 (+58.4%), from €3,004 to €4,759
- Taxes +€1,278
up €1,278 (+222.4%), from €574 to €1,852
- Other operating charges -€405
down €405 (-42.8%), from €946 to €541
- Financial income -€394
down €394 (-47.4%), from €831 to €437
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 | €15,183 | €22,640 | +€7,457 | +49.1% |
| Fixed assets | 21/28 | €1,628 | €6,262 | +€4,633 | +284.5% |
| Tangible fixed assets | 22/27 | €1,628 | €6,262 | +€4,633 | +284.5% |
| Plant, machinery and equipment | 23 | €795 | - | -€795 | |
| Furniture and vehicles | 24 | €833 | €6,262 | +€5,428 | +651.4% |
| Current assets | 29/58 | €13,555 | €16,378 | +€2,823 | +20.8% |
| Amounts receivable within one year | 40/41 | €9,747 | €11,361 | +€1,614 | +16.6% |
| Trade receivables | 40 | €1,607 | €3,426 | +€1,819 | +113.2% |
| Other amounts receivable | 41 | €8,140 | €7,935 | -€206 | -2.5% |
| Cash at bank and in hand | 54/58 | €3,808 | €5,018 | +€1,209 | +31.8% |
| Total equity and liabilities | 10/49 | €15,183 | €22,640 | +€7,457 | +49.1% |
| Equity | 10/15 | €10,930 | €14,606 | +€3,675 | +33.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,930 | €13,606 | +€3,675 | +37.0% |
| Amounts payable | 17/49 | €4,253 | €8,034 | +€3,781 | +88.9% |
| Amounts payable within one year | 42/48 | €4,253 | €8,034 | +€3,781 | +88.9% |
| Trade debts | 44 | €3,679 | €5,608 | +€1,929 | +52.4% |
| Suppliers | 440/4 | €3,679 | €5,608 | +€1,929 | +52.4% |
| Taxes, remuneration and social security | 45 | €574 | €2,427 | +€1,852 | +322.4% |
| Taxes | 450/3 | €574 | €2,427 | +€1,852 | +322.4% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €4,759 | +€1,756 | +58.4% |
| Other operating charges | 640/8 | €946 | €541 | -€405 | -42.8% |
| Gross operating margin | 9900 | €4,537 | €10,798 | +€6,261 | +138.0% |
| Operating profit (loss) | 9901 | €588 | €5,498 | +€4,910 | +835.3% |
| Financial income | 75/76B | €831 | €437 | -€394 | -47.4% |
| Recurring financial income | 75 | €831 | €437 | -€394 | -47.4% |
| Financial charges | 65/66B | €80 | €408 | +€328 | +408.2% |
| Recurring financial charges | 65 | €80 | €408 | +€328 | +408.2% |
| Profit (loss) for the period before taxes | 9903 | €1,338 | €5,527 | +€4,189 | +313.0% |
| Income taxes | 67/77 | €574 | €1,852 | +€1,278 | +222.4% |
| Profit (loss) for the period | 9904 | €764 | €3,675 | +€2,911 | +381.2% |
| Profit (loss) for the period to be appropriated | 9905 | €764 | €3,675 | +€2,911 | +381.2% |
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 3 October 2026 via checked.be.