FDT COACHING & 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.
FDT COACHING & CONSULTING
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Financial fixed assets -€65,000
no longer reported in 2025 (was €65,000)
- Cash +€25,644
up €25,644 (+58.9%), from €43,541 to €69,185
mainly Net result for the year (+€102,274) and Investment in fixed assets (net) (+€57,734)
- Deferred charges and accrued income +€19,926
up €19,926 (+4,897%), from €407 to €20,333
- Tangible fixed assets +€5,402
up €5,402 (+561%), from €963 to €6,365
- Reserves +€102,274
up €102,274 (+74.2%), from €137,751 to €240,025
- Tax, wage and social debts +€6,330
up €6,330 (+3,037%), from €208 to €6,538
of which Remuneration and social security: +€3,564
- Trade debts +€3,294
up €3,294, from €0 to €3,294
- Gross operating margin +€52,439
up €52,439 (+67.3%), from €77,951 to €130,390
- Taxes +€14,513
up €14,513 (+92.2%), from €15,744 to €30,256
- Other operating charges -€2,775
down €2,775 (-92.8%), from €2,989 to €214
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 | €142,959 | €254,876 | +€111,917 | +78.3% |
| Fixed assets | 21/28 | €65,963 | €7,565 | -€58,398 | -88.5% |
| Intangible fixed assets | 21 | - | €1,200 | +€1,200 | |
| Tangible fixed assets | 22/27 | €963 | €6,365 | +€5,402 | +561% |
| Furniture and vehicles | 24 | €963 | €6,365 | +€5,402 | +561% |
| Financial fixed assets | 28 | €65,000 | - | -€65,000 | |
| Current assets | 29/58 | €76,997 | €247,312 | +€170,315 | +221% |
| Amounts receivable within one year | 40/41 | €33,049 | €37,793 | +€4,744 | +14.4% |
| Trade receivables | 40 | €20,655 | €21,292 | +€637 | +3.1% |
| Other amounts receivable | 41 | €12,394 | €16,501 | +€4,108 | +33.1% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €43,541 | €69,185 | +€25,644 | +58.9% |
| Deferred charges and accrued income | 490/1 | €407 | €20,333 | +€19,926 | +4,897% |
| Total equity and liabilities | 10/49 | €142,959 | €254,876 | +€111,917 | +78.3% |
| Equity | 10/15 | €142,751 | €243,025 | +€100,274 | +70.2% |
| Contributions | 10/11 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Reserves | 13 | €137,751 | €240,025 | +€102,274 | +74.2% |
| Distributable reserves | 133 | €137,751 | €240,025 | +€102,274 | +74.2% |
| Amounts payable | 17/49 | €208 | €11,852 | +€11,643 | +5,587% |
| Amounts payable within one year | 42/48 | €208 | €11,852 | +€11,643 | +5,587% |
| Trade debts | 44 | €0 | €3,294 | +€3,294 | |
| Suppliers | 440/4 | €0 | €3,294 | +€3,294 | |
| Taxes, remuneration and social security | 45 | €208 | €6,538 | +€6,330 | +3,037% |
| Taxes | 450/3 | €208 | €2,975 | +€2,766 | +1,327% |
| Remuneration and social security | 454/9 | - | €3,564 | +€3,564 | |
| Other amounts payable | 47/48 | €0 | €2,019 | +€2,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €664 | +€386 | +139% |
| Other operating charges | 640/8 | €2,989 | €214 | -€2,775 | -92.8% |
| Gross operating margin | 9900 | €77,951 | €130,390 | +€52,439 | +67.3% |
| Operating profit (loss) | 9901 | €74,684 | €129,512 | +€54,828 | +73.4% |
| Financial income | 75/76B | €2,808 | €3,200 | +€393 | +14.0% |
| Recurring financial income | 75 | €2,808 | €3,200 | +€393 | +14.0% |
| Financial charges | 65/66B | €197 | €182 | -€15 | -7.8% |
| Recurring financial charges | 65 | €197 | €182 | -€15 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €77,295 | €132,530 | +€55,236 | +71.5% |
| Income taxes | 67/77 | €15,744 | €30,256 | +€14,513 | +92.2% |
| Profit (loss) for the period | 9904 | €61,551 | €102,274 | +€40,723 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,551 | €102,274 | +€40,723 | +66.2% |
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 28 October 2026 via checked.be.