FDV CONSULTANCY: 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.
FDV CONSULTANCY
Largest movements
- Cash +€54,082
up €54,082 (+70.4%), from €76,859 to €130,940
mainly Current investments (+€50,000) and Net result for the year (+€34,863)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets +€3,142
up €3,142 (+75.4%), from €4,169 to €7,311
of which Other tangible fixed assets: +€3,656
- Reserves +€34,863
up €34,863 (+37.8%), from €92,305 to €127,168
- Tax, wage and social debts -€24,778
down €24,778 (-71.6%), from €34,625 to €9,847
- Trade debts -€2,717
down €2,717 (-49.0%), from €5,545 to €2,828
- Gross operating margin +€5,708
up €5,708 (+11.6%), from €49,356 to €55,064
- Taxes +€1,770
up €1,770 (+13.6%), from €13,029 to €14,800
- Financial income +€1,114
up €1,114 (+17318.7%), from €6 to €1,120
- Financial charges +€818
up €818 (+42.2%), from €1,941 to €2,760
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 | €132,475 | €139,995 | +€7,519 | +5.7% |
| Fixed assets | 21/28 | €4,169 | €7,311 | +€3,142 | +75.4% |
| Tangible fixed assets | 22/27 | €4,169 | €7,311 | +€3,142 | +75.4% |
| Plant, machinery and equipment | 23 | - | €1,063 | +€1,063 | |
| Furniture and vehicles | 24 | €4,169 | €2,592 | -€1,577 | -37.8% |
| Other tangible fixed assets | 26 | - | €3,656 | +€3,656 | |
| Current assets | 29/58 | €128,306 | €132,684 | +€4,377 | +3.4% |
| Amounts receivable within one year | 40/41 | €418 | €530 | +€112 | +26.8% |
| Trade receivables | 40 | €418 | €530 | +€112 | +26.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €76,859 | €130,940 | +€54,082 | +70.4% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,213 | +€184 | +17.8% |
| Total equity and liabilities | 10/49 | €132,475 | €139,995 | +€7,519 | +5.7% |
| Equity | 10/15 | €92,305 | €127,168 | +€34,863 | +37.8% |
| Reserves | 13 | €92,305 | €127,168 | +€34,863 | +37.8% |
| Distributable reserves | 133 | €92,305 | €127,168 | +€34,863 | +37.8% |
| Amounts payable | 17/49 | €40,170 | €12,827 | -€27,343 | -68.1% |
| Amounts payable within one year | 42/48 | €40,170 | €12,827 | -€27,343 | -68.1% |
| Trade debts | 44 | €5,545 | €2,828 | -€2,717 | -49.0% |
| Suppliers | 440/4 | €5,545 | €2,828 | -€2,717 | -49.0% |
| Taxes, remuneration and social security | 45 | €34,625 | €9,847 | -€24,778 | -71.6% |
| Taxes | 450/3 | €34,625 | €9,847 | -€24,778 | -71.6% |
| Other amounts payable | 47/48 | - | €152 | +€152 | |
| Remuneration, social security and pensions | 62 | €2,016 | €2,016 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,804 | €1,686 | -€118 | -6.5% |
| Other operating charges | 640/8 | €221 | €60 | -€161 | -72.9% |
| Gross operating margin | 9900 | €49,356 | €55,064 | +€5,708 | +11.6% |
| Operating profit (loss) | 9901 | €45,316 | €51,302 | +€5,986 | +13.2% |
| Financial income | 75/76B | €6 | €1,120 | +€1,114 | +17318.7% |
| Recurring financial income | 75 | €6 | €1,120 | +€1,114 | +17318.7% |
| Financial charges | 65/66B | €1,941 | €2,760 | +€818 | +42.2% |
| Recurring financial charges | 65 | €1,941 | €2,760 | +€818 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €43,381 | €49,662 | +€6,282 | +14.5% |
| Income taxes | 67/77 | €13,029 | €14,800 | +€1,770 | +13.6% |
| Profit (loss) for the period | 9904 | €30,351 | €34,863 | +€4,511 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,351 | €34,863 | +€4,511 | +14.9% |
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 3 October 2026 via checked.be.