FDK consultancy: 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.
FDK consultancy
Largest movements
- Cash +€77,722
up €77,722 (+168.2%), from €46,220 to €123,941
mainly Net result for the year (+€65,228) and Tax, wage and social debts (+€13,799)
- Deferred charges and accrued income +€2,466
up €2,466 (+173.6%), from €1,421 to €3,887
- Profit (loss) carried forward +€65,228
up €65,228 (+99.8%), from €65,346 to €130,574
- Tax, wage and social debts +€13,799
up €13,799 (+448.8%), from €3,074 to €16,873
- Gross operating margin +€69,116
up €69,116 (+511.7%), from €13,507 to €82,623
- Taxes +€13,799
up €13,799 (+448.8%), from €3,074 to €16,873
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 | €75,377 | €154,456 | +€79,079 | +104.9% |
| Fixed assets | 21/28 | €49 | €49 | = | 0.0% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €75,328 | €154,407 | +€79,079 | +105.0% |
| Amounts receivable within one year | 40/41 | €27,687 | €26,578 | -€1,109 | -4.0% |
| Trade receivables | 40 | €27,300 | €26,012 | -€1,288 | -4.7% |
| Other amounts receivable | 41 | €387 | €566 | +€179 | +46.4% |
| Cash at bank and in hand | 54/58 | €46,220 | €123,941 | +€77,722 | +168.2% |
| Deferred charges and accrued income | 490/1 | €1,421 | €3,887 | +€2,466 | +173.6% |
| Total equity and liabilities | 10/49 | €75,377 | €154,456 | +€79,079 | +104.9% |
| Equity | 10/15 | €69,346 | €134,574 | +€65,228 | +94.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,346 | €130,574 | +€65,228 | +99.8% |
| Amounts payable | 17/49 | €6,031 | €19,882 | +€13,851 | +229.7% |
| Amounts payable within one year | 42/48 | €6,031 | €19,882 | +€13,851 | +229.7% |
| Trade debts | 44 | €911 | €993 | +€82 | +9.0% |
| Suppliers | 440/4 | €911 | €993 | +€82 | +9.0% |
| Taxes, remuneration and social security | 45 | €3,074 | €16,873 | +€13,799 | +448.8% |
| Taxes | 450/3 | €3,074 | €16,873 | +€13,799 | +448.8% |
| Other amounts payable | 47/48 | €2,045 | €2,015 | -€30 | -1.5% |
| Other operating charges | 640/8 | €286 | €451 | +€166 | +58.0% |
| Gross operating margin | 9900 | €13,507 | €82,623 | +€69,116 | +511.7% |
| Operating profit (loss) | 9901 | €13,221 | €82,171 | +€68,950 | +521.5% |
| Financial charges | 65/66B | €85 | €70 | -€15 | -17.2% |
| Recurring financial charges | 65 | €85 | €70 | -€15 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €13,137 | €82,101 | +€68,965 | +525.0% |
| Income taxes | 67/77 | €3,074 | €16,873 | +€13,799 | +448.8% |
| Profit (loss) for the period | 9904 | €10,063 | €65,228 | +€55,166 | +548.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,063 | €65,228 | +€55,166 | +548.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.