FDJDM Consulting: 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.
FDJDM Consulting
Largest movements
- Receivables within one year +€32,977
up €32,977 (+618.3%), from €5,334 to €38,311
of which Trade receivables: +€23,923
- Tangible fixed assets -€8,770
down €8,770 (-56.6%), from €15,490 to €6,720
- Cash +€5,152
up €5,152 (+16.8%), from €30,610 to €35,762
mainly Net result for the year (+€19,330) and Trade debts (+€13,987)
- Reserves +€19,330
up €19,330 (+47.1%), from €41,008 to €60,338
- Trade debts +€13,987
new in 2025: €13,987
- Tax, wage and social debts -€3,503
down €3,503 (-38.4%), from €9,126 to €5,623
- Gross operating margin -€1,046
down €1,046 (-2.8%), from €36,704 to €35,658
- Financial income +€647
new in 2025: €647
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 | €53,135 | €82,949 | +€29,814 | +56.1% |
| Fixed assets | 21/28 | €15,740 | €6,970 | -€8,770 | -55.7% |
| Tangible fixed assets | 22/27 | €15,490 | €6,720 | -€8,770 | -56.6% |
| Furniture and vehicles | 24 | €15,490 | €6,720 | -€8,770 | -56.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €37,395 | €75,979 | +€38,584 | +103.2% |
| Amounts receivable within one year | 40/41 | €5,334 | €38,311 | +€32,977 | +618.3% |
| Trade receivables | 40 | €277 | €24,200 | +€23,923 | +8637.4% |
| Other amounts receivable | 41 | €5,057 | €14,111 | +€9,054 | +179.0% |
| Cash at bank and in hand | 54/58 | €30,610 | €35,762 | +€5,152 | +16.8% |
| Deferred charges and accrued income | 490/1 | €1,451 | €1,906 | +€455 | +31.4% |
| Total equity and liabilities | 10/49 | €53,135 | €82,949 | +€29,814 | +56.1% |
| Equity | 10/15 | €44,008 | €63,338 | +€19,330 | +43.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €41,008 | €60,338 | +€19,330 | +47.1% |
| Distributable reserves | 133 | €41,008 | €60,338 | +€19,330 | +47.1% |
| Amounts payable | 17/49 | €9,126 | €19,611 | +€10,485 | +114.9% |
| Amounts payable within one year | 42/48 | €9,126 | €19,611 | +€10,485 | +114.9% |
| Trade debts | 44 | - | €13,987 | +€13,987 | |
| Suppliers | 440/4 | - | €13,987 | +€13,987 | |
| Taxes, remuneration and social security | 45 | €9,126 | €5,623 | -€3,503 | -38.4% |
| Taxes | 450/3 | €9,126 | €5,623 | -€3,503 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,538 | €8,770 | +€232 | +2.7% |
| Other operating charges | 640/8 | €168 | €63 | -€104 | -62.2% |
| Gross operating margin | 9900 | €36,704 | €35,658 | -€1,046 | -2.8% |
| Operating profit (loss) | 9901 | €27,998 | €26,825 | -€1,173 | -4.2% |
| Financial income | 75/76B | - | €647 | +€647 | |
| Recurring financial income | 75 | - | €647 | +€647 | |
| Financial charges | 65/66B | €78 | €151 | +€73 | +94.0% |
| Recurring financial charges | 65 | €78 | €151 | +€73 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €27,920 | €27,321 | -€599 | -2.1% |
| Income taxes | 67/77 | €7,952 | €7,991 | +€39 | +0.5% |
| Profit (loss) for the period | 9904 | €19,968 | €19,330 | -€638 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,968 | €19,330 | -€638 | -3.2% |
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 5 October 2026 via checked.be.