FGD 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.
FGD CONSULTING
Largest movements
- Cash -€1,363
down €1,363 (-45.2%), from €3,013 to €1,650
mainly Net result for the year (-€4,113) and Deferred charges and accrued income (-€72)
- Deferred charges and accrued income +€72
up €72 (+5.0%), from €1,440 to €1,512
- Profit (loss) carried forward -€4,113
down €4,113 (-5.1%), from -€81,415 to -€85,529
- Debts after one year +€2,720
up €2,720 (+4.3%), from €63,364 to €66,084
- Trade debts +€89
up €89 (+7.4%), from €1,210 to €1,299
- Gross operating margin -€240
down €240 (-8.3%), from -€2,885 to -€3,126
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 | €4,453 | €3,162 | -€1,291 | -29.0% |
| Current assets | 29/58 | €4,453 | €3,162 | -€1,291 | -29.0% |
| Cash at bank and in hand | 54/58 | €3,013 | €1,650 | -€1,363 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,440 | €1,512 | +€72 | +5.0% |
| Total equity and liabilities | 10/49 | €4,453 | €3,162 | -€1,291 | -29.0% |
| Equity | 10/15 | -€60,515 | -€64,629 | -€4,113 | -6.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,415 | -€85,529 | -€4,113 | -5.1% |
| Amounts payable | 17/49 | €64,968 | €67,791 | +€2,822 | +4.3% |
| Amounts payable after more than one year | 17 | €63,364 | €66,084 | +€2,720 | +4.3% |
| Financial debts | 170/4 | €63,364 | €66,084 | +€2,720 | +4.3% |
| Amounts payable within one year | 42/48 | €1,605 | €1,707 | +€102 | +6.4% |
| Trade debts | 44 | €1,210 | €1,299 | +€89 | +7.4% |
| Suppliers | 440/4 | €1,210 | €1,299 | +€89 | +7.4% |
| Taxes, remuneration and social security | 45 | €395 | €408 | +€13 | +3.3% |
| Taxes | 450/3 | €395 | €408 | +€13 | +3.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,885 | -€3,126 | -€240 | -8.3% |
| Operating profit (loss) | 9901 | -€3,273 | -€3,525 | -€253 | -7.7% |
| Financial charges | 65/66B | €180 | €180 | -€0 | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,453 | -€3,706 | -€253 | -7.3% |
| Income taxes | 67/77 | €395 | €408 | +€13 | +3.3% |
| Profit (loss) for the period | 9904 | -€3,848 | -€4,113 | -€266 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,848 | -€4,113 | -€266 | -6.9% |
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 23 October 2026 via checked.be.