FD Consulting & Services: 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.
FD Consulting & Services
Largest movements
- Tangible fixed assets -€21,721
down €21,721 (-16.4%), from €132,145 to €110,424
of which Furniture and vehicles: -€19,330
- Receivables within one year -€18,444
down €18,444 (-19.4%), from €95,116 to €76,672
of which Trade receivables: -€19,078
- Cash +€12,631
up €12,631 (+9.0%), from €140,703 to €153,334
mainly Net result for the year (+€150,346) and Other debts (+€141,842)
- Reserves -€314,000
no longer reported in 2025 (was €314,000)
- Profit (loss) carried forward +€150,346
up €150,346 (+6,890%), from €2,182 to €152,528
- Other debts +€141,842
up €141,842 (+2,090%), from €6,788 to €148,629
- Trade debts -€6,028
down €6,028 (-92.0%), from €6,551 to €523
- Depreciation +€13,968
up €13,968 (+155%), from €9,040 to €23,008
- Gross operating margin +€8,638
up €8,638 (+3.8%), from €224,454 to €233,092
- Other operating charges +€7,286
up €7,286 (+3,369%), from €216 to €7,502
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 | €368,752 | €343,086 | -€25,666 | -7.0% |
| Fixed assets | 21/28 | €132,145 | €110,424 | -€21,721 | -16.4% |
| Tangible fixed assets | 22/27 | €132,145 | €110,424 | -€21,721 | -16.4% |
| Land and buildings | 22 | €37,220 | €35,450 | -€1,770 | -4.8% |
| Furniture and vehicles | 24 | €93,880 | €74,550 | -€19,330 | -20.6% |
| Other tangible fixed assets | 26 | €1,044 | €423 | -€621 | -59.5% |
| Current assets | 29/58 | €236,607 | €232,662 | -€3,945 | -1.7% |
| Amounts receivable within one year | 40/41 | €95,116 | €76,672 | -€18,444 | -19.4% |
| Trade receivables | 40 | €94,745 | €75,667 | -€19,078 | -20.1% |
| Other amounts receivable | 41 | €371 | €1,005 | +€635 | +171% |
| Cash at bank and in hand | 54/58 | €140,703 | €153,334 | +€12,631 | +9.0% |
| Deferred charges and accrued income | 490/1 | €788 | €2,656 | +€1,868 | +237% |
| Total equity and liabilities | 10/49 | €368,752 | €343,086 | -€25,666 | -7.0% |
| Equity | 10/15 | €336,642 | €172,988 | -€163,654 | -48.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €314,000 | - | -€314,000 | |
| Distributable reserves | 133 | €314,000 | - | -€314,000 | |
| Profit (loss) carried forward | 14 | €2,182 | €152,528 | +€150,346 | +6,890% |
| Amounts payable | 17/49 | €32,110 | €170,098 | +€137,989 | +430% |
| Amounts payable after more than one year | 17 | €14,741 | €13,532 | -€1,209 | -8.2% |
| Financial debts | 170/4 | €14,741 | €13,532 | -€1,209 | -8.2% |
| Amounts payable within one year | 42/48 | €17,368 | €156,338 | +€138,970 | +800% |
| Current portion of amounts payable after more than one year | 42 | €1,161 | €1,209 | +€48 | +4.1% |
| Financial debts | 43 | €2,869 | €4,757 | +€1,888 | +65.8% |
| Credit institutions | 430/8 | €2,869 | €4,757 | +€1,888 | +65.8% |
| Trade debts | 44 | €6,551 | €523 | -€6,028 | -92.0% |
| Suppliers | 440/4 | €6,551 | €523 | -€6,028 | -92.0% |
| Taxes, remuneration and social security | 45 | - | €1,221 | +€1,221 | |
| Taxes | 450/3 | - | €1,221 | +€1,221 | |
| Other amounts payable | 47/48 | €6,788 | €148,629 | +€141,842 | +2,090% |
| Accrued charges and deferred income | 492/3 | - | €228 | +€228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,040 | €23,008 | +€13,968 | +155% |
| Other operating charges | 640/8 | €216 | €7,502 | +€7,286 | +3,369% |
| Gross operating margin | 9900 | €224,454 | €233,092 | +€8,638 | +3.8% |
| Operating profit (loss) | 9901 | €215,197 | €202,582 | -€12,615 | -5.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €767 | €1,016 | +€249 | +32.4% |
| Recurring financial charges | 65 | €767 | €1,016 | +€249 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €214,430 | €201,567 | -€12,864 | -6.0% |
| Income taxes | 67/77 | €50,867 | €51,221 | +€354 | +0.7% |
| Profit (loss) for the period | 9904 | €163,563 | €150,346 | -€13,217 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €163,563 | €150,346 | -€13,217 | -8.1% |
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 13 October 2026 via checked.be.