FDP 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.
What changed
FDP Consulting
NACE 86.996, Human health activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€52,658
2024 · €346,527-€293,869
Equity
€3.0m
2024 · €3.3m-€265,342
Cash
€144,156
2024 · €176,222-€32,067
Balance sheet total
€3.1m
2024 · €3.7m-€583,143
Largest movements
Assets
- Receivables after one year -€535,000
down €535,000 (-27.8%), from €1.9m to €1.4m
Equity and liabilities
- Current portion of long-term debt -€269,544
down €269,544 (-100.0%), from €269,544 to €0
- Reserves -€265,342
down €265,342 (-8.1%), from €3.3m to €3.0m
of which Distributable reserves: -€265,342
Income statement
- Gross operating margin -€380,397
down €380,397 (-92.8%), from €409,772 to €29,375
- Taxes -€116,796
down €116,796 (-87.4%), from €133,594 to €16,798
- Financial income -€72,404
down €72,404 (-43.9%), from €165,049 to €92,645
- Other operating charges -€25,087
down €25,087 (-80.9%), from €31,025 to €5,938
- Financial charges -€17,906
down €17,906 (-58.7%), from €30,526 to €12,620
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.
Result 2024
€346,527
Gross operating margin
-€380,397
Depreciation
-€857
Other operating charges
+€25,087
Financial income
-€72,404
Financial charges
+€17,906
Taxes
+€116,796
Result 2025
€52,658
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.
From operations
+€595,962
Investment
-€17,722
Financing
-€610,307
Cash 2024
€176,222
From operations (derived)
+€595,962
Net result for the year
+€52,658
Depreciation
+€34,005
Receivables after one year
+€535,000
Deferred charges and accrued income
-€206
Trade debts
-€16,823
Tax, wage and social debts
-€6,502
Other debts
-€4,664
Accrued charges and deferred income
+€2,495
Investment (derived)
-€17,722
Investment in fixed assets (net)
-€7,817
Current investments
-€9,905
Financing
-€610,307
Current portion of long-term debt
-€269,544
Short-term financial debts
-€22,762
Contributions, distributions and other
-€318,000
Cash 2025
€144,156
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,655,771 | €3,072,628 | -€583,143 | -16.0% |
| Fixed assets | 21/28 | €684,653 | €658,465 | -€26,188 | -3.8% |
| Intangible fixed assets | 21 | €7,241 | €6,441 | -€800 | -11.0% |
| Tangible fixed assets | 22/27 | €677,412 | €652,024 | -€25,388 | -3.7% |
| Plant, machinery and equipment | 23 | €5,208 | €4,236 | -€971 | -18.7% |
| Furniture and vehicles | 24 | €9,446 | €5,394 | -€4,052 | -42.9% |
| Other tangible fixed assets | 26 | €662,758 | €642,393 | -€20,365 | -3.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,971,118 | €2,414,163 | -€556,955 | -18.7% |
| Amounts receivable after more than one year | 29 | €1,922,313 | €1,387,313 | -€535,000 | -27.8% |
| Other amounts receivable | 291 | €1,922,313 | €1,387,313 | -€535,000 | -27.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €870,527 | €880,433 | +€9,905 | +1.1% |
| Cash at bank and in hand | 54/58 | €176,222 | €144,156 | -€32,067 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,056 | €2,262 | +€206 | +10.0% |
| Total equity and liabilities | 10/49 | €3,655,771 | €3,072,628 | -€583,143 | -16.0% |
| Equity | 10/15 | €3,270,214 | €3,004,872 | -€265,342 | -8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,257,814 | €2,992,472 | -€265,342 | -8.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,257,814 | €2,992,472 | -€265,342 | -8.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €385,557 | €67,756 | -€317,801 | -82.4% |
| Amounts payable after more than one year | 17 | €2,870 | €2,870 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €2,870 | €2,870 | = | 0.0% |
| Amounts payable within one year | 42/48 | €381,682 | €61,386 | -€320,296 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €269,544 | €0 | -€269,544 | -100.0% |
| Financial debts | 43 | €22,762 | €0 | -€22,762 | -100.0% |
| Credit institutions | 430/8 | €22,762 | €0 | -€22,762 | -100.0% |
| Trade debts | 44 | €23,632 | €6,809 | -€16,823 | -71.2% |
| Suppliers | 440/4 | €23,632 | €6,809 | -€16,823 | -71.2% |
| Taxes, remuneration and social security | 45 | €32,489 | €25,987 | -€6,502 | -20.0% |
| Taxes | 450/3 | €32,489 | €25,987 | -€6,502 | -20.0% |
| Other amounts payable | 47/48 | €33,255 | €28,590 | -€4,664 | -14.0% |
| Accrued charges and deferred income | 492/3 | €1,005 | €3,500 | +€2,495 | +248.3% |
| Non-recurring operating income | 76A | €154,634 | €1,653 | -€152,981 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,148 | €34,005 | +€857 | +2.6% |
| Other operating charges | 640/8 | €31,025 | €5,938 | -€25,087 | -80.9% |
| Gross operating margin | 9900 | €409,772 | €29,375 | -€380,397 | -92.8% |
| Operating profit (loss) | 9901 | €345,598 | -€10,569 | -€356,167 | |
| Financial income | 75/76B | €165,049 | €92,645 | -€72,404 | -43.9% |
| Recurring financial income | 75 | €165,049 | €92,645 | -€72,404 | -43.9% |
| Financial charges | 65/66B | €30,526 | €12,620 | -€17,906 | -58.7% |
| Recurring financial charges | 65 | €30,526 | €12,620 | -€17,906 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €480,121 | €69,456 | -€410,665 | -85.5% |
| Income taxes | 67/77 | €133,594 | €16,798 | -€116,796 | -87.4% |
| Profit (loss) for the period | 9904 | €346,527 | €52,658 | -€293,869 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €346,527 | €52,658 | -€293,869 | -84.8% |
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 8 October 2026 via checked.be.