FDE CONSULTING: 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.
FDE CONSULTING
Largest movements
- Cash -€61,570
down €61,570 (-63.8%), from €96,487 to €34,917
mainly Contributions, distributions and other (-€94,118) and Tax, wage and social debts (-€13,301)
- Receivables within one year +€12,958
up €12,958 (+40.2%), from €32,197 to €45,155
of which Other amounts receivable: +€10,640
- Tangible fixed assets -€2,155
down €2,155 (-32.5%), from €6,641 to €4,486
of which Furniture and vehicles: -€1,839
- Profit (loss) carried forward -€37,710
down €37,710 (-35.1%), from €107,463 to €69,753
- Tax, wage and social debts -€13,301
down €13,301 (-56.6%), from €23,512 to €10,211
- Gross operating margin +€10,015
up €10,015 (+15.5%), from €64,446 to €74,461
- Taxes +€2,363
up €2,363 (+18.6%), from €12,699 to €15,061
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 | €135,325 | €84,558 | -€50,767 | -37.5% |
| Fixed assets | 21/28 | €6,641 | €4,486 | -€2,155 | -32.5% |
| Tangible fixed assets | 22/27 | €6,641 | €4,486 | -€2,155 | -32.5% |
| Furniture and vehicles | 24 | €3,997 | €2,158 | -€1,839 | -46.0% |
| Other tangible fixed assets | 26 | €2,644 | €2,328 | -€316 | -12.0% |
| Current assets | 29/58 | €128,684 | €80,072 | -€48,612 | -37.8% |
| Amounts receivable within one year | 40/41 | €32,197 | €45,155 | +€12,958 | +40.2% |
| Trade receivables | 40 | €14,505 | €16,823 | +€2,318 | +16.0% |
| Other amounts receivable | 41 | €17,692 | €28,332 | +€10,640 | +60.1% |
| Cash at bank and in hand | 54/58 | €96,487 | €34,917 | -€61,570 | -63.8% |
| Total equity and liabilities | 10/49 | €135,325 | €84,558 | -€50,767 | -37.5% |
| Equity | 10/15 | €109,463 | €71,753 | -€37,710 | -34.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,463 | €69,753 | -€37,710 | -35.1% |
| Amounts payable | 17/49 | €25,861 | €12,805 | -€13,057 | -50.5% |
| Amounts payable within one year | 42/48 | €25,861 | €12,805 | -€13,057 | -50.5% |
| Financial debts | 43 | €39 | €35 | -€4 | -10.2% |
| Credit institutions | 430/8 | €39 | €35 | -€4 | -10.2% |
| Trade debts | 44 | €2,310 | €2,559 | +€248 | +10.8% |
| Suppliers | 440/4 | €2,310 | €2,559 | +€248 | +10.8% |
| Taxes, remuneration and social security | 45 | €23,512 | €10,211 | -€13,301 | -56.6% |
| Taxes | 450/3 | €23,512 | €10,211 | -€13,301 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,332 | €2,155 | -€177 | -7.6% |
| Other operating charges | 640/8 | €422 | €829 | +€408 | +96.7% |
| Gross operating margin | 9900 | €64,446 | €74,461 | +€10,015 | +15.5% |
| Operating profit (loss) | 9901 | €61,692 | €71,477 | +€9,784 | +15.9% |
| Financial income | 75/76B | €656 | €1,262 | +€605 | +92.2% |
| Recurring financial income | 75 | €656 | €1,262 | +€605 | +92.2% |
| Financial charges | 65/66B | €1,777 | €1,270 | -€507 | -28.5% |
| Recurring financial charges | 65 | €1,777 | €1,270 | -€507 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €60,572 | €71,469 | +€10,897 | +18.0% |
| Income taxes | 67/77 | €12,699 | €15,061 | +€2,363 | +18.6% |
| Profit (loss) for the period | 9904 | €47,873 | €56,407 | +€8,534 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,873 | €56,407 | +€8,534 | +17.8% |
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 20 October 2026 via checked.be.