FDS-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.
FDS-Consulting
Largest movements
- Cash +€100,551
up €100,551 (+134%), from €75,031 to €175,581
mainly Net result for the year (+€78,403) and Tax, wage and social debts (+€32,489)
- Current investments +€7,000
up €7,000 (+35.0%), from €20,000 to €27,000
- Tangible fixed assets +€4,777
up €4,777 (+127%), from €3,768 to €8,545
- Reserves +€78,403
up €78,403 (+104%), from €75,677 to €154,080
- Tax, wage and social debts +€32,489
up €32,489 (+109%), from €29,913 to €62,402
- Gross operating margin +€14,091
up €14,091 (+14.7%), from €95,805 to €109,896
- Taxes +€11,250
up €11,250 (+59.2%), from €18,994 to €30,245
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 | €116,264 | €228,225 | +€111,961 | +96.3% |
| Fixed assets | 21/28 | €3,768 | €8,545 | +€4,777 | +127% |
| Tangible fixed assets | 22/27 | €3,768 | €8,545 | +€4,777 | +127% |
| Furniture and vehicles | 24 | €3,768 | €8,545 | +€4,777 | +127% |
| Current assets | 29/58 | €112,496 | €219,680 | +€107,183 | +95.3% |
| Amounts receivable within one year | 40/41 | €17,466 | €17,098 | -€367 | -2.1% |
| Trade receivables | 40 | €15,633 | €15,801 | +€168 | +1.1% |
| Other amounts receivable | 41 | €1,833 | €1,298 | -€535 | -29.2% |
| Current investments | 50/53 | €20,000 | €27,000 | +€7,000 | +35.0% |
| Cash at bank and in hand | 54/58 | €75,031 | €175,581 | +€100,551 | +134% |
| Total equity and liabilities | 10/49 | €116,264 | €228,225 | +€111,961 | +96.3% |
| Equity | 10/15 | €85,677 | €164,080 | +€78,403 | +91.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,677 | €154,080 | +€78,403 | +104% |
| Distributable reserves | 133 | €75,677 | €154,080 | +€78,403 | +104% |
| Amounts payable | 17/49 | €30,587 | €64,144 | +€33,558 | +110% |
| Amounts payable within one year | 42/48 | €30,587 | €64,144 | +€33,558 | +110% |
| Trade debts | 44 | €674 | €1,742 | +€1,068 | +158% |
| Suppliers | 440/4 | €674 | €1,742 | +€1,068 | +158% |
| Taxes, remuneration and social security | 45 | €29,913 | €62,402 | +€32,489 | +109% |
| Taxes | 450/3 | €29,913 | €62,402 | +€32,489 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,438 | +€426 | +42.0% |
| Other operating charges | 640/8 | €50 | €128 | +€78 | +156% |
| Gross operating margin | 9900 | €95,805 | €109,896 | +€14,091 | +14.7% |
| Operating profit (loss) | 9901 | €94,742 | €108,330 | +€13,587 | +14.3% |
| Financial income | 75/76B | €56 | €324 | +€268 | +483% |
| Recurring financial income | 75 | €56 | €324 | +€268 | +483% |
| Financial charges | 65/66B | €126 | €6 | -€120 | -95.1% |
| Recurring financial charges | 65 | €126 | €6 | -€120 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €94,672 | €108,648 | +€13,976 | +14.8% |
| Income taxes | 67/77 | €18,994 | €30,245 | +€11,250 | +59.2% |
| Profit (loss) for the period | 9904 | €75,677 | €78,403 | +€2,726 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,677 | €78,403 | +€2,726 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.