F&ND 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&ND CONSULTING
Largest movements
- Cash +€14,546
up €14,546 (+93.8%), from €15,511 to €30,057
mainly Net result for the year (+€8,588) and Tax, wage and social debts (+€4,330)
- Receivables within one year +€1,050
new in 2025: €1,050
- Tangible fixed assets -€583
down €583 (-41.4%), from €1,409 to €826
- Profit (loss) carried forward +€8,588
up €8,588 (+2,372%), from €362 to €8,950
- Tax, wage and social debts +€4,330
up €4,330 (+144%), from €3,015 to €7,345
- Other debts +€2,095
up €2,095 (+19.9%), from €10,543 to €12,638
- Gross operating margin +€10,597
up €10,597 (+643%), from €1,648 to €12,245
- Taxes +€2,231
new in 2025: €2,231
- Financial charges -€397
down €397 (-32.0%), from €1,240 to €843
- Depreciation +€243
up €243 (+71.5%), from €340 to €583
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 | €16,920 | €31,933 | +€15,013 | +88.7% |
| Fixed assets | 21/28 | €1,409 | €826 | -€583 | -41.4% |
| Tangible fixed assets | 22/27 | €1,409 | €826 | -€583 | -41.4% |
| Furniture and vehicles | 24 | €1,409 | €826 | -€583 | -41.4% |
| Current assets | 29/58 | €15,511 | €31,107 | +€15,596 | +101% |
| Amounts receivable within one year | 40/41 | - | €1,050 | +€1,050 | |
| Trade receivables | 40 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €15,511 | €30,057 | +€14,546 | +93.8% |
| Total equity and liabilities | 10/49 | €16,920 | €31,933 | +€15,013 | +88.7% |
| Equity | 10/15 | €3,362 | €11,950 | +€8,588 | +255% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362 | €8,950 | +€8,588 | +2,372% |
| Amounts payable | 17/49 | €13,558 | €19,983 | +€6,425 | +47.4% |
| Amounts payable within one year | 42/48 | €13,558 | €19,983 | +€6,425 | +47.4% |
| Taxes, remuneration and social security | 45 | €3,015 | €7,345 | +€4,330 | +144% |
| Taxes | 450/3 | €3,015 | €7,345 | +€4,330 | +144% |
| Other amounts payable | 47/48 | €10,543 | €12,638 | +€2,095 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €583 | +€243 | +71.5% |
| Gross operating margin | 9900 | €1,648 | €12,245 | +€10,597 | +643% |
| Operating profit (loss) | 9901 | €1,308 | €11,662 | +€10,354 | +792% |
| Financial charges | 65/66B | €1,240 | €843 | -€397 | -32.0% |
| Recurring financial charges | 65 | €1,240 | €843 | -€397 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €68 | €10,819 | +€10,751 | +15,810% |
| Income taxes | 67/77 | - | €2,231 | +€2,231 | |
| Profit (loss) for the period | 9904 | €68 | €8,588 | +€8,520 | +12,529% |
| Profit (loss) for the period to be appropriated | 9905 | €68 | €8,588 | +€8,520 | +12,529% |
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 18 October 2026 via checked.be.