F&D 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 Consulting
Largest movements
- Deferred charges and accrued income -€75,354
down €75,354 (-95.4%), from €78,965 to €3,612
- Receivables within one year +€59,973
up €59,973 (+21.4%), from €279,662 to €339,635
of which Trade receivables: +€67,646
- Tangible fixed assets -€11,237
down €11,237 (-29.0%), from €38,695 to €27,457
of which Other tangible fixed assets: -€6,463
- Trade debts -€75,289
down €75,289 (-36.9%), from €204,109 to €128,820
- Tax, wage and social debts +€63,608
up €63,608 (+36.8%), from €172,635 to €236,243
of which Remuneration and social security: +€68,162
- Profit (loss) carried forward -€18,319
down €18,319 (-36.1%), from -€50,795 to -€69,113
- Gross operating margin -€229,629
down €229,629 (-44.0%), from €522,367 to €292,738
- Staff costs -€169,318
down €169,318 (-37.8%), from €447,529 to €278,210
- Taxes -€21,002
down €21,002 (-84.0%), from €25,000 to €3,998
- Other operating charges -€7,341
down €7,341 (-45.3%), from €16,199 to €8,858
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,018 | €378,394 | -€28,624 | -7.0% |
| Fixed assets | 21/28 | €42,095 | €30,857 | -€11,237 | -26.7% |
| Tangible fixed assets | 22/27 | €38,695 | €27,457 | -€11,237 | -29.0% |
| Land and buildings | 22 | €1,105 | - | -€1,105 | |
| Furniture and vehicles | 24 | €12,818 | €9,149 | -€3,669 | -28.6% |
| Other tangible fixed assets | 26 | €24,772 | €18,308 | -€6,463 | -26.1% |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €364,924 | €347,537 | -€17,387 | -4.8% |
| Amounts receivable within one year | 40/41 | €279,662 | €339,635 | +€59,973 | +21.4% |
| Trade receivables | 40 | €131,127 | €198,773 | +€67,646 | +51.6% |
| Other amounts receivable | 41 | €148,534 | €140,861 | -€7,673 | -5.2% |
| Cash at bank and in hand | 54/58 | €6,297 | €4,291 | -€2,006 | -31.9% |
| Deferred charges and accrued income | 490/1 | €78,965 | €3,612 | -€75,354 | -95.4% |
| Total equity and liabilities | 10/49 | €407,018 | €378,394 | -€28,624 | -7.0% |
| Equity | 10/15 | €28,955 | €10,637 | -€18,319 | -63.3% |
| Contributions | 10/11 | €72,500 | €72,500 | = | 0.0% |
| Capital | 10 | €72,500 | €72,500 | = | 0.0% |
| Issued capital | 100 | €72,500 | €72,500 | = | 0.0% |
| Reserves | 13 | €7,250 | €7,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,250 | €7,250 | = | 0.0% |
| Legal reserve | 130 | €7,250 | €7,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,795 | -€69,113 | -€18,319 | -36.1% |
| Amounts payable | 17/49 | €378,063 | €367,757 | -€10,306 | -2.7% |
| Amounts payable within one year | 42/48 | €378,063 | €365,063 | -€13,000 | -3.4% |
| Trade debts | 44 | €204,109 | €128,820 | -€75,289 | -36.9% |
| Suppliers | 440/4 | €204,109 | €128,820 | -€75,289 | -36.9% |
| Taxes, remuneration and social security | 45 | €172,635 | €236,243 | +€63,608 | +36.8% |
| Taxes | 450/3 | €146,400 | €141,846 | -€4,554 | -3.1% |
| Remuneration and social security | 454/9 | €26,235 | €94,397 | +€68,162 | +260% |
| Other amounts payable | 47/48 | €1,319 | - | -€1,319 | |
| Accrued charges and deferred income | 492/3 | - | €2,694 | +€2,694 | |
| Non-recurring operating income | 76A | €82,895 | €78,534 | -€4,361 | -5.3% |
| Remuneration, social security and pensions | 62 | €447,529 | €278,210 | -€169,318 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,460 | €15,381 | -€5,079 | -24.8% |
| Other operating charges | 640/8 | €16,199 | €8,858 | -€7,341 | -45.3% |
| Non-recurring operating charges | 66A | €11,684 | €641 | -€11,043 | -94.5% |
| Gross operating margin | 9900 | €522,367 | €292,738 | -€229,629 | -44.0% |
| Operating profit (loss) | 9901 | €26,495 | -€10,352 | -€36,847 | |
| Financial income | 75/76B | €3 | €74 | +€71 | +2,339% |
| Recurring financial income | 75 | €3 | €74 | +€71 | +2,339% |
| Financial charges | 65/66B | €9,067 | €4,042 | -€5,025 | -55.4% |
| Recurring financial charges | 65 | €9,067 | €4,042 | -€5,025 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €17,431 | -€14,320 | -€31,751 | |
| Income taxes | 67/77 | €25,000 | €3,998 | -€21,002 | -84.0% |
| Profit (loss) for the period | 9904 | -€7,569 | -€18,319 | -€10,749 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,569 | -€18,319 | -€10,749 | -142% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.