FDconsult: 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.
FDconsult
Largest movements
- Receivables within one year +€21,653
up €21,653 (+10,940%), from €198 to €21,851
of which Trade receivables: +€21,851
- Cash -€7,322
down €7,322 (-99.4%), from €7,370 to €47
mainly Receivables within one year (-€21,653) and Tax, wage and social debts (-€6,370)
- Tangible fixed assets -€757
down €757 (-27.8%), from €2,720 to €1,963
of which Plant, machinery and equipment: -€471
- Trade debts +€9,868
up €9,868 (+4,186%), from €236 to €10,104
- Profit (loss) carried forward +€6,448
up €6,448 (+31.0%), from -€20,766 to -€14,318
- Tax, wage and social debts -€6,370
down €6,370 (-53.5%), from €11,908 to €5,538
- Other debts +€3,629
up €3,629 (+61.1%), from €5,942 to €9,571
- Depreciation -€11,796
down €11,796 (-94.0%), from €12,553 to €757
- Financial charges +€3,628
up €3,628 (+2,410%), from €151 to €3,779
- Gross operating margin +€147
up €147 (+1.2%), from €12,140 to €12,287
- Staff costs -€138
down €138 (-100%), from €138 to €0
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 | €10,287 | €23,861 | +€13,574 | +132% |
| Fixed assets | 21/28 | €2,720 | €1,963 | -€757 | -27.8% |
| Tangible fixed assets | 22/27 | €2,720 | €1,963 | -€757 | -27.8% |
| Plant, machinery and equipment | 23 | €1,884 | €1,413 | -€471 | -25.0% |
| Furniture and vehicles | 24 | €836 | €550 | -€286 | -34.2% |
| Current assets | 29/58 | €7,568 | €21,899 | +€14,331 | +189% |
| Amounts receivable within one year | 40/41 | €198 | €21,851 | +€21,653 | +10,940% |
| Trade receivables | 40 | - | €21,851 | +€21,851 | |
| Other amounts receivable | 41 | €198 | €0 | -€198 | -100% |
| Cash at bank and in hand | 54/58 | €7,370 | €47 | -€7,322 | -99.4% |
| Total equity and liabilities | 10/49 | €10,287 | €23,861 | +€13,574 | +132% |
| Equity | 10/15 | -€7,799 | -€1,351 | +€6,448 | +82.7% |
| Contributions | 10/11 | €12,967 | €12,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,766 | -€14,318 | +€6,448 | +31.0% |
| Amounts payable | 17/49 | €18,086 | €25,212 | +€7,126 | +39.4% |
| Amounts payable within one year | 42/48 | €18,086 | €25,212 | +€7,126 | +39.4% |
| Trade debts | 44 | €236 | €10,104 | +€9,868 | +4,186% |
| Suppliers | 440/4 | €236 | €10,104 | +€9,868 | +4,186% |
| Taxes, remuneration and social security | 45 | €11,908 | €5,538 | -€6,370 | -53.5% |
| Taxes | 450/3 | €11,908 | €5,538 | -€6,370 | -53.5% |
| Other amounts payable | 47/48 | €5,942 | €9,571 | +€3,629 | +61.1% |
| Remuneration, social security and pensions | 62 | €138 | €0 | -€138 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,553 | €757 | -€11,796 | -94.0% |
| Other operating charges | 640/8 | €1,143 | €1,052 | -€91 | -8.0% |
| Gross operating margin | 9900 | €12,140 | €12,287 | +€147 | +1.2% |
| Operating profit (loss) | 9901 | -€1,694 | €10,478 | +€12,172 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €151 | €3,779 | +€3,628 | +2,410% |
| Recurring financial charges | 65 | €151 | €3,779 | +€3,628 | +2,410% |
| Profit (loss) for the period before taxes | 9903 | -€1,845 | €6,699 | +€8,544 | |
| Income taxes | 67/77 | €246 | €251 | +€5 | +2.1% |
| Profit (loss) for the period | 9904 | -€2,091 | €6,448 | +€8,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,091 | €6,448 | +€8,539 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.