FIDJ 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.
FIDJ CONSULTING
Largest movements
- Tangible fixed assets +€12,777
up €12,777 (+1,158%), from €1,103 to €13,880
- Deferred charges and accrued income -€1,148
down €1,148 (-83.3%), from €1,378 to €230
- Receivables within one year +€781
up €781 (+6.5%), from €12,065 to €12,847
of which Trade receivables: +€1,636
- Cash +€759
up €759 (+127%), from €598 to €1,357
mainly Debts after one year (+€8,157) and Net result for the year (+€6,257)
- Debts after one year +€8,157
new in 2025: €8,157
- Other debts +€5,334
up €5,334 (+320%), from €1,666 to €7,000
- Current portion of long-term debt +€3,843
new in 2025: €3,843
- Tax, wage and social debts -€2,874
down €2,874 (-50.5%), from €5,689 to €2,816
of which Taxes: -€1,771
- Profit (loss) carried forward -€743
down €743 (-12.8%), from €5,812 to €5,069
- Gross operating margin +€8,160
up €8,160 (+523%), from €1,559 to €9,719
- Turnover +€5,112
up €5,112 (+7.3%), from €70,282 to €75,394
- Purchases and services -€3,048
down €3,048 (-4.4%), from €68,722 to €65,675
- Taxes +€927
up €927 (+116%), from €801 to €1,727
- Depreciation +€757
up €757 (+232%), from €327 to €1,083
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 | €15,295 | €28,313 | +€13,018 | +85.1% |
| Fixed assets | 21/28 | €1,253 | €13,880 | +€12,627 | +1,007% |
| Tangible fixed assets | 22/27 | €1,103 | €13,880 | +€12,777 | +1,158% |
| Furniture and vehicles | 24 | €1,103 | €13,880 | +€12,777 | +1,158% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100% |
| Current assets | 29/58 | €14,041 | €14,433 | +€392 | +2.8% |
| Amounts receivable within one year | 40/41 | €12,065 | €12,847 | +€781 | +6.5% |
| Trade receivables | 40 | €6,971 | €8,607 | +€1,636 | +23.5% |
| Other amounts receivable | 41 | €5,094 | €4,240 | -€855 | -16.8% |
| Cash at bank and in hand | 54/58 | €598 | €1,357 | +€759 | +127% |
| Deferred charges and accrued income | 490/1 | €1,378 | €230 | -€1,148 | -83.3% |
| Total equity and liabilities | 10/49 | €15,295 | €28,313 | +€13,018 | +85.1% |
| Equity | 10/15 | €6,812 | €6,069 | -€743 | -10.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,812 | €5,069 | -€743 | -12.8% |
| Amounts payable | 17/49 | €8,483 | €22,244 | +€13,761 | +162% |
| Amounts payable after more than one year | 17 | - | €8,157 | +€8,157 | |
| Financial debts | 170/4 | - | €8,157 | +€8,157 | |
| Amounts payable within one year | 42/48 | €8,483 | €14,087 | +€5,604 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,843 | +€3,843 | |
| Trade debts | 44 | €1,128 | €428 | -€699 | -62.0% |
| Suppliers | 440/4 | €1,128 | €428 | -€699 | -62.0% |
| Taxes, remuneration and social security | 45 | €5,689 | €2,816 | -€2,874 | -50.5% |
| Taxes | 450/3 | €3,889 | €2,119 | -€1,771 | -45.5% |
| Remuneration and social security | 454/9 | €1,800 | €697 | -€1,103 | -61.3% |
| Other amounts payable | 47/48 | €1,666 | €7,000 | +€5,334 | +320% |
| Turnover | 70 | €70,282 | €75,394 | +€5,112 | +7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,722 | €65,675 | -€3,048 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €1,083 | +€757 | +232% |
| Other operating charges | 640/8 | €731 | €465 | -€266 | -36.3% |
| Gross operating margin | 9900 | €1,559 | €9,719 | +€8,160 | +523% |
| Operating profit (loss) | 9901 | €502 | €8,170 | +€7,669 | +1,528% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €37 | €186 | +€149 | +409% |
| Recurring financial charges | 65 | €37 | €186 | +€149 | +409% |
| Profit (loss) for the period before taxes | 9903 | €466 | €7,984 | +€7,518 | +1,612% |
| Income taxes | 67/77 | €801 | €1,727 | +€927 | +116% |
| Profit (loss) for the period | 9904 | -€335 | €6,257 | +€6,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€335 | €6,257 | +€6,592 |
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.