FDR 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.
FDR Consulting
Largest movements
- Tangible fixed assets -€62,898
down €62,898 (-9.4%), from €672,461 to €609,563
of which Land and buildings: -€61,832
- Receivables within one year +€39,434
up €39,434 (+41.9%), from €94,163 to €133,597
of which Other amounts receivable: +€30,913
- Cash +€9,504
up €9,504 (+93.9%), from €10,116 to €19,620
mainly Depreciation (+€70,362) and Net result for the year (+€29,431)
- Debts after one year -€20,379
down €20,379 (-3.8%), from €537,855 to €517,476
- Other debts +€9,000
up €9,000 (+45.0%), from €20,000 to €29,000
- Gross operating margin +€29,313
up €29,313 (+27.7%), from €105,782 to €135,095
- Financial charges +€9,273
up €9,273 (+72.0%), from €12,885 to €22,158
- Depreciation +€7,914
up €7,914 (+12.7%), from €62,448 to €70,362
- Taxes +€4,213
up €4,213 (+52.1%), from €8,086 to €12,299
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 | €840,126 | €823,668 | -€16,458 | -2.0% |
| Fixed assets | 21/28 | €672,601 | €609,703 | -€62,898 | -9.4% |
| Tangible fixed assets | 22/27 | €672,461 | €609,563 | -€62,898 | -9.4% |
| Land and buildings | 22 | €647,392 | €585,560 | -€61,832 | -9.6% |
| Furniture and vehicles | 24 | €13,881 | €8,500 | -€5,381 | -38.8% |
| Other tangible fixed assets | 26 | €11,188 | €15,503 | +€4,315 | +38.6% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €167,525 | €213,965 | +€46,440 | +27.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,163 | €133,597 | +€39,434 | +41.9% |
| Trade receivables | 40 | €20,405 | €28,925 | +€8,520 | +41.8% |
| Other amounts receivable | 41 | €73,758 | €104,671 | +€30,913 | +41.9% |
| Cash at bank and in hand | 54/58 | €10,116 | €19,620 | +€9,504 | +93.9% |
| Deferred charges and accrued income | 490/1 | €23,246 | €20,749 | -€2,497 | -10.7% |
| Total equity and liabilities | 10/49 | €840,126 | €823,668 | -€16,458 | -2.0% |
| Equity | 10/15 | €195,391 | €195,822 | +€431 | +0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €150,250 | €150,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,641 | €43,072 | +€431 | +1.0% |
| Amounts payable | 17/49 | €644,735 | €627,846 | -€16,889 | -2.6% |
| Amounts payable after more than one year | 17 | €537,855 | €517,476 | -€20,379 | -3.8% |
| Financial debts | 170/4 | €537,855 | €517,476 | -€20,379 | -3.8% |
| Amounts payable within one year | 42/48 | €106,880 | €110,370 | +€3,490 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €67,084 | €62,442 | -€4,642 | -6.9% |
| Trade debts | 44 | €2,814 | €7,197 | +€4,383 | +156% |
| Suppliers | 440/4 | €2,814 | €7,197 | +€4,383 | +156% |
| Taxes, remuneration and social security | 45 | €16,982 | €11,731 | -€5,251 | -30.9% |
| Taxes | 450/3 | €16,982 | €11,731 | -€5,251 | -30.9% |
| Other amounts payable | 47/48 | €20,000 | €29,000 | +€9,000 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,448 | €70,362 | +€7,914 | +12.7% |
| Other operating charges | 640/8 | €258 | €846 | +€588 | +228% |
| Gross operating margin | 9900 | €105,782 | €135,095 | +€29,313 | +27.7% |
| Operating profit (loss) | 9901 | €43,076 | €63,888 | +€20,812 | +48.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12,885 | €22,158 | +€9,273 | +72.0% |
| Recurring financial charges | 65 | €12,885 | €22,158 | +€9,273 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €30,191 | €41,730 | +€11,539 | +38.2% |
| Income taxes | 67/77 | €8,086 | €12,299 | +€4,213 | +52.1% |
| Profit (loss) for the period | 9904 | €22,105 | €29,431 | +€7,326 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,105 | €29,431 | +€7,326 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.