FDB 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.
FDB CONSULT +
Largest movements
- Cash +€22,953
up €22,953 (+28.1%), from €81,549 to €104,502
mainly Depreciation (+€8,099) and Net result for the year (+€7,929)
- Tangible fixed assets -€8,099
down €8,099 (-53.8%), from €15,054 to €6,955
- Receivables within one year +€2,075
up €2,075 (+128.9%), from €1,610 to €3,685
of which Other amounts receivable: +€1,552
- Reserves +€7,900
up €7,900 (+6.2%), from €128,360 to €136,260
- Tax, wage and social debts +€6,002
up €6,002 (+148.6%), from €4,039 to €10,041
of which Remuneration and social security: +€3,866
- Trade debts +€3,426
up €3,426 (+414.8%), from €826 to €4,252
- Gross operating margin +€5,121
up €5,121 (+29.5%), from €17,331 to €22,452
- Taxes +€1,377
up €1,377 (+32.3%), from €4,259 to €5,637
- Depreciation +€544
up €544 (+7.2%), from €7,555 to €8,099
- Other operating charges -€304
down €304 (-24.8%), from €1,227 to €922
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 | €98,883 | €115,843 | +€16,959 | +17.2% |
| Fixed assets | 21/28 | €15,128 | €7,029 | -€8,099 | -53.5% |
| Tangible fixed assets | 22/27 | €15,054 | €6,955 | -€8,099 | -53.8% |
| Furniture and vehicles | 24 | €15,054 | €6,955 | -€8,099 | -53.8% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €83,755 | €108,814 | +€25,059 | +29.9% |
| Amounts receivable within one year | 40/41 | €1,610 | €3,685 | +€2,075 | +128.9% |
| Trade receivables | 40 | - | €523 | +€523 | |
| Other amounts receivable | 41 | €1,610 | €3,162 | +€1,552 | +96.4% |
| Cash at bank and in hand | 54/58 | €81,549 | €104,502 | +€22,953 | +28.1% |
| Deferred charges and accrued income | 490/1 | €596 | €627 | +€31 | +5.2% |
| Total equity and liabilities | 10/49 | €98,883 | €115,843 | +€16,959 | +17.2% |
| Equity | 10/15 | €91,322 | €99,251 | +€7,929 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,360 | €136,260 | +€7,900 | +6.2% |
| Distributable reserves | 133 | €128,360 | €136,260 | +€7,900 | +6.2% |
| Profit (loss) carried forward | 14 | -€43,238 | -€43,209 | +€29 | +0.1% |
| Amounts payable | 17/49 | €7,561 | €16,592 | +€9,030 | +119.4% |
| Amounts payable within one year | 42/48 | €7,149 | €16,571 | +€9,422 | +131.8% |
| Trade debts | 44 | €826 | €4,252 | +€3,426 | +414.8% |
| Suppliers | 440/4 | €826 | €4,252 | +€3,426 | +414.8% |
| Taxes, remuneration and social security | 45 | €4,039 | €10,041 | +€6,002 | +148.6% |
| Taxes | 450/3 | €3,500 | €5,636 | +€2,136 | +61.0% |
| Remuneration and social security | 454/9 | €539 | €4,405 | +€3,866 | +717.3% |
| Other amounts payable | 47/48 | €2,284 | €2,278 | -€6 | -0.3% |
| Accrued charges and deferred income | 492/3 | €412 | €21 | -€392 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €8,099 | +€544 | +7.2% |
| Other operating charges | 640/8 | €1,227 | €922 | -€304 | -24.8% |
| Gross operating margin | 9900 | €17,331 | €22,452 | +€5,121 | +29.5% |
| Operating profit (loss) | 9901 | €8,549 | €13,431 | +€4,882 | +57.1% |
| Financial income | 75/76B | €335 | €334 | -€0 | 0.0% |
| Recurring financial income | 75 | €335 | €334 | -€0 | 0.0% |
| Financial charges | 65/66B | €357 | €200 | -€158 | -44.1% |
| Recurring financial charges | 65 | €357 | €200 | -€158 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €8,526 | €13,565 | +€5,039 | +59.1% |
| Income taxes | 67/77 | €4,259 | €5,637 | +€1,377 | +32.3% |
| Profit (loss) for the period | 9904 | €4,267 | €7,929 | +€3,662 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,267 | €7,929 | +€3,662 | +85.8% |
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 30 September 2026 via checked.be.