FDT 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 CONSULTING
Largest movements
- Financial fixed assets +€86,025
up €86,025 (+38.8%), from €221,846 to €307,871
- Receivables within one year -€65,113
down €65,113 (-97.2%), from €67,004 to €1,890
of which Other amounts receivable: -€65,036
- Tax, wage and social debts +€13,229
up €13,229 (+29.5%), from €44,796 to €58,025
- Profit (loss) carried forward +€4,107
up €4,107 (+559.8%), from €734 to €4,841
- Gross operating margin -€78,757
down €78,757 (-98.5%), from €79,976 to €1,219
- Taxes -€17,128
down €17,128 (-92.6%), from €18,498 to €1,370
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,783 | €317,473 | +€18,690 | +6.3% |
| Fixed assets | 21/28 | €222,436 | €307,871 | +€85,435 | +38.4% |
| Tangible fixed assets | 22/27 | €591 | - | -€591 | |
| Furniture and vehicles | 24 | €591 | - | -€591 | |
| Financial fixed assets | 28 | €221,846 | €307,871 | +€86,025 | +38.8% |
| Current assets | 29/58 | €76,347 | €9,602 | -€66,745 | -87.4% |
| Amounts receivable within one year | 40/41 | €67,004 | €1,890 | -€65,113 | -97.2% |
| Trade receivables | 40 | €1,968 | €1,890 | -€77 | -3.9% |
| Other amounts receivable | 41 | €65,036 | - | -€65,036 | |
| Cash at bank and in hand | 54/58 | €2,909 | €31 | -€2,879 | -98.9% |
| Deferred charges and accrued income | 490/1 | €6,434 | €7,681 | +€1,247 | +19.4% |
| Total equity and liabilities | 10/49 | €298,783 | €317,473 | +€18,690 | +6.3% |
| Equity | 10/15 | €247,694 | €251,801 | +€4,107 | +1.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €246,860 | €246,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €245,000 | €245,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €734 | €4,841 | +€4,107 | +559.8% |
| Amounts payable | 17/49 | €51,089 | €65,672 | +€14,583 | +28.5% |
| Amounts payable within one year | 42/48 | €51,089 | €65,672 | +€14,583 | +28.5% |
| Financial debts | 43 | €6,293 | €7,647 | +€1,354 | +21.5% |
| Credit institutions | 430/8 | €6,293 | €7,647 | +€1,354 | +21.5% |
| Taxes, remuneration and social security | 45 | €44,796 | €58,025 | +€13,229 | +29.5% |
| Taxes | 450/3 | €44,796 | €58,025 | +€13,229 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €591 | -€41 | -6.5% |
| Gross operating margin | 9900 | €79,976 | €1,219 | -€78,757 | -98.5% |
| Operating profit (loss) | 9901 | €79,345 | €629 | -€78,716 | -99.2% |
| Financial income | 75/76B | €8,404 | €7,681 | -€723 | -8.6% |
| Recurring financial income | 75 | €8,404 | €7,681 | -€723 | -8.6% |
| Financial charges | 65/66B | €2,897 | €2,833 | -€64 | -2.2% |
| Recurring financial charges | 65 | €2,897 | €2,833 | -€64 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €84,853 | €5,477 | -€79,375 | -93.5% |
| Income taxes | 67/77 | €18,498 | €1,370 | -€17,128 | -92.6% |
| Profit (loss) for the period | 9904 | €66,355 | €4,107 | -€62,248 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,355 | €4,107 | -€62,248 | -93.8% |
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 9 October 2026 via checked.be.