FIDUCIA CONSULT: 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.
FIDUCIA CONSULT
Largest movements
- Tangible fixed assets +€35,302
new in 2024: €35,302
- Receivables within one year -€14,710
down €14,710 (-30.4%), from €48,375 to €33,665
of which Trade receivables: -€15,309
- Cash +€5,086
up €5,086 (+24.2%), from €21,022 to €26,108
mainly Debts after one year (+€21,767) and Receivables within one year (+€14,710)
- Debts after one year +€21,767
new in 2024: €21,767
- Other debts -€11,417
no longer reported in 2024 (was €11,417)
- Reserves +€8,172
up €8,172 (+19.1%), from €42,727 to €50,899
- Current portion of long-term debt +€6,500
new in 2024: €6,500
- Gross operating margin +€9,114
up €9,114 (+55.9%), from €16,292 to €25,407
- Depreciation +€8,348
new in 2024: €8,348
- Other operating charges +€1,907
up €1,907 (+105%), from €1,821 to €3,729
- Financial charges +€1,164
up €1,164 (+1,075%), from €108 to €1,273
- Taxes -€1,095
down €1,095 (-22.0%), from €4,980 to €3,885
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,237 | €96,543 | +€25,306 | +35.5% |
| Fixed assets | 21/28 | - | €35,302 | +€35,302 | |
| Tangible fixed assets | 22/27 | - | €35,302 | +€35,302 | |
| Furniture and vehicles | 24 | - | €35,302 | +€35,302 | |
| Current assets | 29/58 | €71,237 | €61,241 | -€9,996 | -14.0% |
| Amounts receivable within one year | 40/41 | €48,375 | €33,665 | -€14,710 | -30.4% |
| Trade receivables | 40 | €47,255 | €31,946 | -€15,309 | -32.4% |
| Other amounts receivable | 41 | €1,120 | €1,718 | +€598 | +53.4% |
| Cash at bank and in hand | 54/58 | €21,022 | €26,108 | +€5,086 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,840 | €1,469 | -€372 | -20.2% |
| Total equity and liabilities | 10/49 | €71,237 | €96,543 | +€25,306 | +35.5% |
| Equity | 10/15 | €48,260 | €56,432 | +€8,172 | +16.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,727 | €50,899 | +€8,172 | +19.1% |
| Distributable reserves | 133 | €42,727 | €50,899 | +€8,172 | +19.1% |
| Profit (loss) carried forward | 14 | €4,533 | €4,533 | = | 0.0% |
| Amounts payable | 17/49 | €22,977 | €40,111 | +€17,134 | +74.6% |
| Amounts payable after more than one year | 17 | - | €21,767 | +€21,767 | |
| Financial debts | 170/4 | - | €21,767 | +€21,767 | |
| Amounts payable within one year | 42/48 | €22,977 | €18,344 | -€4,633 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,500 | +€6,500 | |
| Trade debts | 44 | €2,165 | €2,693 | +€528 | +24.4% |
| Suppliers | 440/4 | €2,165 | €2,693 | +€528 | +24.4% |
| Taxes, remuneration and social security | 45 | €9,395 | €9,152 | -€244 | -2.6% |
| Taxes | 450/3 | €9,395 | €9,152 | -€244 | -2.6% |
| Other amounts payable | 47/48 | €11,417 | - | -€11,417 | |
| Non-recurring operating income | 76A | - | €6,535 | +€6,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,348 | +€8,348 | |
| Other operating charges | 640/8 | €1,821 | €3,729 | +€1,907 | +105% |
| Gross operating margin | 9900 | €16,292 | €25,407 | +€9,114 | +55.9% |
| Operating profit (loss) | 9901 | €14,471 | €13,329 | -€1,142 | -7.9% |
| Financial charges | 65/66B | €108 | €1,273 | +€1,164 | +1,075% |
| Recurring financial charges | 65 | €108 | €1,273 | +€1,164 | +1,075% |
| Profit (loss) for the period before taxes | 9903 | €14,363 | €12,057 | -€2,306 | -16.1% |
| Income taxes | 67/77 | €4,980 | €3,885 | -€1,095 | -22.0% |
| Profit (loss) for the period | 9904 | €9,383 | €8,172 | -€1,211 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,383 | €8,172 | -€1,211 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.