FBD CONSULTING: 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.
FBD CONSULTING
Largest movements
- Cash -€56,367
down €56,367 (-63.7%), from €88,514 to €32,147
mainly Contributions, distributions and other (-€115,000) and Accrued charges and deferred income (-€20,335)
- Current investments -€50,279
down €50,279 (-54.6%), from €92,100 to €41,821
- Deferred charges and accrued income -€15,346
down €15,346 (-99.1%), from €15,490 to €143
- Tangible fixed assets -€5,690
down €5,690 (-32.9%), from €17,293 to €11,603
of which Furniture and vehicles: -€5,511
- Profit (loss) carried forward -€101,463
down €101,463 (-86.1%), from €117,784 to €16,321
- Accrued charges and deferred income -€20,335
down €20,335 (-23.9%), from €85,024 to €64,689
- Other debts -€5,838
down €5,838 (-73.8%), from €7,915 to €2,077
- Gross operating margin -€156,297
down €156,297 (-99.0%), from €157,847 to €1,550
- Taxes -€34,124
down €34,124 (-97.7%), from €34,914 to €790
- Financial income +€18,985
up €18,985 (+3507.1%), from €541 to €19,527
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 | €221,320 | €91,904 | -€129,416 | -58.5% |
| Fixed assets | 21/28 | €17,293 | €11,603 | -€5,690 | -32.9% |
| Tangible fixed assets | 22/27 | €17,293 | €11,603 | -€5,690 | -32.9% |
| Plant, machinery and equipment | 23 | €780 | €601 | -€179 | -22.9% |
| Furniture and vehicles | 24 | €16,513 | €11,002 | -€5,511 | -33.4% |
| Current assets | 29/58 | €204,027 | €80,301 | -€123,726 | -60.6% |
| Amounts receivable within one year | 40/41 | €7,924 | €6,191 | -€1,734 | -21.9% |
| Trade receivables | 40 | €2,838 | €787 | -€2,051 | -72.3% |
| Other amounts receivable | 41 | €5,086 | €5,404 | +€318 | +6.2% |
| Current investments | 50/53 | €92,100 | €41,821 | -€50,279 | -54.6% |
| Cash at bank and in hand | 54/58 | €88,514 | €32,147 | -€56,367 | -63.7% |
| Deferred charges and accrued income | 490/1 | €15,490 | €143 | -€15,346 | -99.1% |
| Total equity and liabilities | 10/49 | €221,320 | €91,904 | -€129,416 | -58.5% |
| Equity | 10/15 | €122,784 | €21,321 | -€101,463 | -82.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,784 | €16,321 | -€101,463 | -86.1% |
| Amounts payable | 17/49 | €98,536 | €70,583 | -€27,953 | -28.4% |
| Amounts payable within one year | 42/48 | €13,513 | €5,894 | -€7,619 | -56.4% |
| Trade debts | 44 | €4,027 | €2,594 | -€1,433 | -35.6% |
| Suppliers | 440/4 | €4,027 | €2,594 | -€1,433 | -35.6% |
| Taxes, remuneration and social security | 45 | €1,571 | €1,223 | -€348 | -22.2% |
| Taxes | 450/3 | €1,571 | €223 | -€1,348 | -85.8% |
| Remuneration and social security | 454/9 | €0 | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €7,915 | €2,077 | -€5,838 | -73.8% |
| Accrued charges and deferred income | 492/3 | €85,024 | €64,689 | -€20,335 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,463 | €5,690 | +€1,226 | +27.5% |
| Other operating charges | 640/8 | €1,085 | €989 | -€96 | -8.8% |
| Gross operating margin | 9900 | €157,847 | €1,550 | -€156,297 | -99.0% |
| Operating profit (loss) | 9901 | €152,298 | -€5,129 | -€157,428 | |
| Financial income | 75/76B | €541 | €19,527 | +€18,985 | +3507.1% |
| Recurring financial income | 75 | €541 | €19,527 | +€18,985 | +3507.1% |
| Financial charges | 65/66B | €142 | €70 | -€72 | -50.8% |
| Recurring financial charges | 65 | €142 | €70 | -€72 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €152,697 | €14,327 | -€138,370 | -90.6% |
| Income taxes | 67/77 | €34,914 | €790 | -€34,124 | -97.7% |
| Profit (loss) for the period | 9904 | €117,784 | €13,537 | -€104,246 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,784 | €13,537 | -€104,246 | -88.5% |
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 4 October 2026 via checked.be.