FDG 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.
FDG Consulting
Largest movements
- Cash +€7,448
up €7,448 (+28.1%), from €26,511 to €33,960
mainly Net result for the year (+€11,656) and Tax, wage and social debts (+€638)
- Receivables within one year +€1,956
up €1,956 (+62.4%), from €3,134 to €5,090
- Reserves +€11,656
up €11,656 (+122%), from €9,537 to €21,193
- Other debts -€3,229
down €3,229 (-46.0%), from €7,023 to €3,795
- Tax, wage and social debts +€638
up €638 (+6.7%), from €9,567 to €10,205
of which Taxes: +€579
- Gross operating margin +€10,142
up €10,142 (+112%), from €9,065 to €19,207
- Taxes +€2,860
up €2,860 (+91.6%), from €3,123 to €5,983
- Financial charges -€207
down €207 (-27.2%), from €760 to €554
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 | €30,223 | €39,573 | +€9,350 | +30.9% |
| Current assets | 29/58 | €30,223 | €39,573 | +€9,350 | +30.9% |
| Amounts receivable within one year | 40/41 | €3,134 | €5,090 | +€1,956 | +62.4% |
| Trade receivables | 40 | €3,134 | €5,090 | +€1,956 | +62.4% |
| Cash at bank and in hand | 54/58 | €26,511 | €33,960 | +€7,448 | +28.1% |
| Deferred charges and accrued income | 490/1 | €578 | €523 | -€54 | -9.4% |
| Total equity and liabilities | 10/49 | €30,223 | €39,573 | +€9,350 | +30.9% |
| Equity | 10/15 | €11,537 | €23,193 | +€11,656 | +101% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,537 | €21,193 | +€11,656 | +122% |
| Distributable reserves | 133 | €9,537 | €21,193 | +€11,656 | +122% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,687 | €16,380 | -€2,307 | -12.3% |
| Amounts payable within one year | 42/48 | €18,648 | €16,343 | -€2,305 | -12.4% |
| Financial debts | 43 | €243 | €373 | +€130 | +53.2% |
| Other loans | 439 | €243 | €373 | +€130 | +53.2% |
| Trade debts | 44 | €1,815 | €1,971 | +€156 | +8.6% |
| Suppliers | 440/4 | €1,815 | €1,971 | +€156 | +8.6% |
| Taxes, remuneration and social security | 45 | €9,567 | €10,205 | +€638 | +6.7% |
| Taxes | 450/3 | €7,710 | €8,289 | +€579 | +7.5% |
| Remuneration and social security | 454/9 | €1,857 | €1,916 | +€59 | +3.2% |
| Other amounts payable | 47/48 | €7,023 | €3,795 | -€3,229 | -46.0% |
| Accrued charges and deferred income | 492/3 | €38 | €36 | -€2 | -4.8% |
| Other operating charges | 640/8 | €1,046 | €1,075 | +€30 | +2.8% |
| Gross operating margin | 9900 | €9,065 | €19,207 | +€10,142 | +112% |
| Operating profit (loss) | 9901 | €8,019 | €18,132 | +€10,112 | +126% |
| Financial income | 75/76B | €50 | €61 | +€11 | +21.1% |
| Recurring financial income | 75 | €50 | €61 | +€11 | +21.1% |
| Financial charges | 65/66B | €760 | €554 | -€207 | -27.2% |
| Recurring financial charges | 65 | €760 | €554 | -€207 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €7,309 | €17,639 | +€10,330 | +141% |
| Income taxes | 67/77 | €3,123 | €5,983 | +€2,860 | +91.6% |
| Profit (loss) for the period | 9904 | €4,186 | €11,656 | +€7,470 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €4,186 | €11,656 | +€7,470 | +178% |
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 14 October 2026 via checked.be.