FDM CONSULT: 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.
FDM CONSULT
Largest movements
- Tangible fixed assets -€6,225
down €6,225 (-10.9%), from €56,975 to €50,750
- Receivables within one year -€2,417
down €2,417 (-99.9%), from €2,420 to €3
of which Trade receivables: -€2,420
- Cash +€1,750
up €1,750 (+18.1%), from €9,646 to €11,396
mainly Depreciation (+€6,225) and Receivables within one year (+€2,417)
- Profit (loss) carried forward -€6,810
down €6,810 (-23.3%), from -€29,244 to -€36,054
- Gross operating margin -€1,434
down €1,434 (-78.2%), from €1,835 to €401
- Financial charges +€64
up €64 (+62.3%), from €103 to €167
- Other operating charges -€54
down €54 (-6.1%), from €872 to €819
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 | €69,372 | €62,527 | -€6,845 | -9.9% |
| Fixed assets | 21/28 | €56,975 | €50,750 | -€6,225 | -10.9% |
| Tangible fixed assets | 22/27 | €56,975 | €50,750 | -€6,225 | -10.9% |
| Land and buildings | 22 | €56,975 | €50,750 | -€6,225 | -10.9% |
| Current assets | 29/58 | €12,397 | €11,777 | -€620 | -5.0% |
| Amounts receivable within one year | 40/41 | €2,420 | €3 | -€2,417 | -99.9% |
| Trade receivables | 40 | €2,420 | €0 | -€2,420 | -100% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €9,646 | €11,396 | +€1,750 | +18.1% |
| Deferred charges and accrued income | 490/1 | €330 | €378 | +€47 | +14.4% |
| Total equity and liabilities | 10/49 | €69,372 | €62,527 | -€6,845 | -9.9% |
| Equity | 10/15 | €68,156 | €61,346 | -€6,810 | -10.0% |
| Contributions | 10/11 | €97,400 | €97,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€29,244 | -€36,054 | -€6,810 | -23.3% |
| Amounts payable | 17/49 | €1,217 | €1,182 | -€35 | -2.9% |
| Amounts payable within one year | 42/48 | €403 | €366 | -€37 | -9.2% |
| Trade debts | 44 | €0 | €366 | +€366 | |
| Suppliers | 440/4 | €0 | €366 | +€366 | |
| Taxes, remuneration and social security | 45 | €383 | €0 | -€383 | -100% |
| Taxes | 450/3 | €383 | €0 | -€383 | -100% |
| Other amounts payable | 47/48 | €20 | €0 | -€20 | -100% |
| Accrued charges and deferred income | 492/3 | €814 | €816 | +€2 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,225 | €6,225 | = | 0.0% |
| Other operating charges | 640/8 | €872 | €819 | -€54 | -6.1% |
| Gross operating margin | 9900 | €1,835 | €401 | -€1,434 | -78.2% |
| Operating profit (loss) | 9901 | -€5,262 | -€6,643 | -€1,381 | -26.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €103 | €167 | +€64 | +62.3% |
| Recurring financial charges | 65 | €103 | €167 | +€64 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,365 | -€6,810 | -€1,445 | -26.9% |
| Profit (loss) for the period | 9904 | -€5,365 | -€6,810 | -€1,445 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,365 | -€6,810 | -€1,445 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.