F.D.B. 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.
F.D.B. CONSULTING
Largest movements
- Receivables within one year +€171,758
new in 2025: €171,758
of which Trade receivables: +€160,868
- Receivables after one year -€86,447
no longer reported in 2025 (was €86,447)
- Current investments -€43,762
down €43,762 (-35.3%), from €124,075 to €80,313
- Tangible fixed assets +€21,057
up €21,057 (+137%), from €15,316 to €36,374
of which Furniture and vehicles: +€21,871
- Reserves +€58,500
up €58,500 (+37.2%), from €157,355 to €215,855
of which Distributable reserves: +€58,500
- Tax, wage and social debts +€15,161
up €15,161 (+90.3%), from €16,793 to €31,954
- Other debts -€11,361
no longer reported in 2025 (was €11,361)
- Gross operating margin +€107,601
up €107,601 (+292%), from €36,910 to €144,511
- Taxes +€21,401
up €21,401 (+278%), from €7,710 to €29,110
- Depreciation +€6,665
up €6,665 (+197%), from €3,377 to €10,043
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 | €232,123 | €296,006 | +€63,882 | +27.5% |
| Fixed assets | 21/28 | €15,316 | €36,374 | +€21,057 | +137% |
| Tangible fixed assets | 22/27 | €15,316 | €36,374 | +€21,057 | +137% |
| Furniture and vehicles | 24 | €10,547 | €32,419 | +€21,871 | +207% |
| Other tangible fixed assets | 26 | €4,769 | €3,955 | -€814 | -17.1% |
| Current assets | 29/58 | €216,807 | €259,632 | +€42,825 | +19.8% |
| Amounts receivable after more than one year | 29 | €86,447 | - | -€86,447 | |
| Trade receivables | 290 | €86,447 | - | -€86,447 | |
| Amounts receivable within one year | 40/41 | - | €171,758 | +€171,758 | |
| Trade receivables | 40 | - | €160,868 | +€160,868 | |
| Other amounts receivable | 41 | - | €10,890 | +€10,890 | |
| Current investments | 50/53 | €124,075 | €80,313 | -€43,762 | -35.3% |
| Cash at bank and in hand | 54/58 | €5,482 | €6,367 | +€885 | +16.1% |
| Deferred charges and accrued income | 490/1 | €804 | €1,195 | +€391 | +48.7% |
| Total equity and liabilities | 10/49 | €232,123 | €296,006 | +€63,882 | +27.5% |
| Equity | 10/15 | €200,423 | €259,849 | +€59,426 | +29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,355 | €215,855 | +€58,500 | +37.2% |
| Tax-exempt reserves | 132 | €11,995 | €11,995 | = | 0.0% |
| Distributable reserves | 133 | €145,360 | €203,860 | +€58,500 | +40.2% |
| Profit (loss) carried forward | 14 | €36,869 | €37,795 | +€926 | +2.5% |
| Amounts payable | 17/49 | €31,700 | €36,156 | +€4,456 | +14.1% |
| Amounts payable within one year | 42/48 | €31,700 | €36,156 | +€4,456 | +14.1% |
| Trade debts | 44 | €3,546 | €4,203 | +€657 | +18.5% |
| Suppliers | 440/4 | €3,546 | €4,203 | +€657 | +18.5% |
| Taxes, remuneration and social security | 45 | €16,793 | €31,954 | +€15,161 | +90.3% |
| Taxes | 450/3 | €16,793 | €31,954 | +€15,161 | +90.3% |
| Other amounts payable | 47/48 | €11,361 | - | -€11,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,377 | €10,043 | +€6,665 | +197% |
| Other operating charges | 640/8 | €985 | €1,165 | +€180 | +18.3% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | €36,910 | €144,511 | +€107,601 | +292% |
| Operating profit (loss) | 9901 | €32,518 | €133,304 | +€100,786 | +310% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €966 | €768 | -€198 | -20.5% |
| Recurring financial charges | 65 | €966 | €768 | -€198 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €31,552 | €132,536 | +€100,984 | +320% |
| Income taxes | 67/77 | €7,710 | €29,110 | +€21,401 | +278% |
| Profit (loss) for the period | 9904 | €23,842 | €103,426 | +€79,584 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €23,842 | €103,426 | +€79,584 | +334% |
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 26 October 2026 via checked.be.