FBD PROCUREMENT CONSULT: 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 PROCUREMENT CONSULT
Largest movements
- Stocks and contracts +€72,442
up €72,442 (+2683.0%), from €2,700 to €75,142
- Cash +€27,239
up €27,239 (+205.4%), from €13,260 to €40,498
mainly Net result for the year (+€78,707) and Receivables within one year (+€15,442)
- Receivables within one year -€15,442
down €15,442 (-43.3%), from €35,643 to €20,201
- Tangible fixed assets -€5,340
down €5,340 (-20.5%), from €26,040 to €20,700
- Reserves +€78,000
up €78,000 (+181.4%), from €43,000 to €121,000
- Trade debts +€4,013
up €4,013 (+414.2%), from €969 to €4,982
- Tax, wage and social debts -€3,548
down €3,548 (-13.6%), from €26,109 to €22,561
of which Taxes: -€3,786
- Gross operating margin +€50,876
up €50,876 (+91.1%), from €55,837 to €106,713
- Taxes +€10,066
up €10,066 (+91.0%), from €11,067 to €21,133
- Depreciation +€4,681
up €4,681 (+711.1%), from €658 to €5,340
- Other operating charges +€1,105
up €1,105 (+254.4%), from €434 to €1,540
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.
Cash bridge derived
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 | €77,642 | €156,541 | +€78,900 | +101.6% |
| Fixed assets | 21/28 | €26,040 | €20,700 | -€5,340 | -20.5% |
| Tangible fixed assets | 22/27 | €26,040 | €20,700 | -€5,340 | -20.5% |
| Furniture and vehicles | 24 | €26,040 | €20,700 | -€5,340 | -20.5% |
| Current assets | 29/58 | €51,602 | €135,841 | +€84,239 | +163.2% |
| Stocks and contracts in progress | 3 | €2,700 | €75,142 | +€72,442 | +2683.0% |
| Stocks | 30/36 | €2,700 | €75,142 | +€72,442 | +2683.0% |
| Amounts receivable within one year | 40/41 | €35,643 | €20,201 | -€15,442 | -43.3% |
| Trade receivables | 40 | €35,643 | €20,201 | -€15,442 | -43.3% |
| Cash at bank and in hand | 54/58 | €13,260 | €40,498 | +€27,239 | +205.4% |
| Total equity and liabilities | 10/49 | €77,642 | €156,541 | +€78,900 | +101.6% |
| Equity | 10/15 | €44,665 | €123,372 | +€78,707 | +176.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €121,000 | +€78,000 | +181.4% |
| Distributable reserves | 133 | €43,000 | €121,000 | +€78,000 | +181.4% |
| Profit (loss) carried forward | 14 | €665 | €1,372 | +€707 | +106.2% |
| Amounts payable | 17/49 | €32,977 | €33,170 | +€193 | +0.6% |
| Amounts payable within one year | 42/48 | €32,977 | €33,170 | +€193 | +0.6% |
| Trade debts | 44 | €969 | €4,982 | +€4,013 | +414.2% |
| Suppliers | 440/4 | €969 | €4,982 | +€4,013 | +414.2% |
| Taxes, remuneration and social security | 45 | €26,109 | €22,561 | -€3,548 | -13.6% |
| Taxes | 450/3 | €23,560 | €19,774 | -€3,786 | -16.1% |
| Remuneration and social security | 454/9 | €2,549 | €2,787 | +€238 | +9.3% |
| Other amounts payable | 47/48 | €5,899 | €5,626 | -€273 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €5,340 | +€4,681 | +711.1% |
| Other operating charges | 640/8 | €434 | €1,540 | +€1,105 | +254.4% |
| Gross operating margin | 9900 | €55,837 | €106,713 | +€50,876 | +91.1% |
| Operating profit (loss) | 9901 | €54,744 | €99,834 | +€45,090 | +82.4% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €12 | €44 | +€32 | +272.8% |
| Recurring financial charges | 65 | €12 | €44 | +€32 | +272.8% |
| Profit (loss) for the period before taxes | 9903 | €54,732 | €99,840 | +€45,107 | +82.4% |
| Income taxes | 67/77 | €11,067 | €21,133 | +€10,066 | +91.0% |
| Profit (loss) for the period | 9904 | €43,665 | €78,707 | +€35,041 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,665 | €78,707 | +€35,041 | +80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.