FND 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.
FND CONSULTING
Largest movements
- Cash +€16,585
up €16,585 (+13.8%), from €120,119 to €136,703
mainly Net result for the year (+€35,759) and Other debts (+€29,129)
- Receivables within one year +€1,737
up €1,737 (+8.9%), from €19,615 to €21,353
- Other debts +€29,129
up €29,129 (+68.7%), from €42,399 to €71,527
- Reserves -€20,369
down €20,369 (-20.1%), from €101,115 to €80,746
of which Distributable reserves: -€20,369
- Tax, wage and social debts +€8,002
up €8,002 (+106.7%), from €7,496 to €15,497
- Gross operating margin +€7,188
up €7,188 (+14.6%), from €49,379 to €56,567
- Financial charges +€4,882
up €4,882, from -€3,258 to €1,624
- Taxes +€1,715
up €1,715 (+13.9%), from €12,334 to €14,048
- Depreciation -€695
down €695 (-12.9%), from €5,409 to €4,713
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 | €152,477 | €169,958 | +€17,481 | +11.5% |
| Fixed assets | 21/28 | €9,124 | €7,762 | -€1,362 | -14.9% |
| Tangible fixed assets | 22/27 | €9,124 | €7,762 | -€1,362 | -14.9% |
| Plant, machinery and equipment | 23 | €407 | €198 | -€208 | -51.2% |
| Furniture and vehicles | 24 | €8,718 | €7,563 | -€1,154 | -13.2% |
| Current assets | 29/58 | €143,353 | €162,196 | +€18,843 | +13.1% |
| Amounts receivable within one year | 40/41 | €19,615 | €21,353 | +€1,737 | +8.9% |
| Trade receivables | 40 | €19,615 | €21,353 | +€1,737 | +8.9% |
| Cash at bank and in hand | 54/58 | €120,119 | €136,703 | +€16,585 | +13.8% |
| Deferred charges and accrued income | 490/1 | €3,619 | €4,140 | +€521 | +14.4% |
| Total equity and liabilities | 10/49 | €152,477 | €169,958 | +€17,481 | +11.5% |
| Equity | 10/15 | €101,116 | €80,747 | -€20,369 | -20.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €101,115 | €80,746 | -€20,369 | -20.1% |
| Tax-exempt reserves | 132 | €383 | €383 | = | 0.0% |
| Distributable reserves | 133 | €100,731 | €80,363 | -€20,369 | -20.2% |
| Amounts payable | 17/49 | €51,361 | €89,210 | +€37,849 | +73.7% |
| Amounts payable within one year | 42/48 | €50,496 | €87,747 | +€37,251 | +73.8% |
| Trade debts | 44 | €602 | €722 | +€120 | +20.0% |
| Suppliers | 440/4 | €602 | €722 | +€120 | +20.0% |
| Taxes, remuneration and social security | 45 | €7,496 | €15,497 | +€8,002 | +106.7% |
| Taxes | 450/3 | €7,496 | €15,497 | +€8,002 | +106.7% |
| Other amounts payable | 47/48 | €42,399 | €71,527 | +€29,129 | +68.7% |
| Accrued charges and deferred income | 492/3 | €865 | €1,464 | +€599 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,409 | €4,713 | -€695 | -12.9% |
| Other operating charges | 640/8 | €623 | €686 | +€63 | +10.1% |
| Non-recurring operating charges | 66A | €2,348 | - | -€2,348 | |
| Gross operating margin | 9900 | €49,379 | €56,567 | +€7,188 | +14.6% |
| Operating profit (loss) | 9901 | €40,999 | €51,168 | +€10,169 | +24.8% |
| Financial income | 75/76B | €56 | €264 | +€207 | +368.0% |
| Recurring financial income | 75 | €56 | €264 | +€207 | +368.0% |
| Financial charges | 65/66B | -€3,258 | €1,624 | +€4,882 | |
| Recurring financial charges | 65 | -€3,258 | €1,624 | +€4,882 | |
| Profit (loss) for the period before taxes | 9903 | €44,313 | €49,807 | +€5,494 | +12.4% |
| Income taxes | 67/77 | €12,334 | €14,048 | +€1,715 | +13.9% |
| Profit (loss) for the period | 9904 | €31,980 | €35,759 | +€3,779 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,980 | €35,759 | +€3,779 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.