FDLB 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.
FDLB Consult
Largest movements
- Receivables within one year -€20,405
down €20,405 (-86.5%), from €23,602 to €3,198
of which Other amounts receivable: -€12,625
- Deferred charges and accrued income +€18,885
up €18,885 (+720%), from €2,623 to €21,509
- Tangible fixed assets +€11,005
up €11,005 (+52.1%), from €21,136 to €32,141
of which Other tangible fixed assets: +€11,665
- Cash +€9,188
up €9,188 (+54.3%), from €16,906 to €26,094
mainly Net result for the year (+€54,252) and Receivables within one year (+€20,405)
- Profit (loss) carried forward +€42,252
up €42,252, from €0 to €42,252
- Other debts -€18,379
down €18,379 (-76.0%), from €24,177 to €5,798
- Debts after one year -€4,177
down €4,177 (-51.2%), from €8,160 to €3,983
- Tax, wage and social debts +€3,917
up €3,917 (+27.5%), from €14,248 to €18,165
of which Remuneration and social security: +€2,700
- Trade debts -€3,779
down €3,779 (-57.8%), from €6,539 to €2,760
- Gross operating margin +€27,942
up €27,942 (+59.8%), from €46,749 to €74,691
- Taxes +€6,186
up €6,186 (+67.3%), from €9,194 to €15,380
- Write-downs -€3,665
down €3,665 (-100%), from €3,665 to €0
- Financial charges -€1,894
down €1,894 (-53.7%), from €3,530 to €1,636
- Financial income -€978
down €978 (-91.9%), from €1,064 to €87
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 | €64,312 | €82,985 | +€18,673 | +29.0% |
| Fixed assets | 21/28 | €21,180 | €32,185 | +€11,005 | +52.0% |
| Tangible fixed assets | 22/27 | €21,136 | €32,141 | +€11,005 | +52.1% |
| Land and buildings | 22 | €21,136 | €20,476 | -€660 | -3.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €11,665 | +€11,665 | |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €43,132 | €50,800 | +€7,669 | +17.8% |
| Amounts receivable within one year | 40/41 | €23,602 | €3,198 | -€20,405 | -86.5% |
| Trade receivables | 40 | €10,758 | €2,978 | -€7,780 | -72.3% |
| Other amounts receivable | 41 | €12,845 | €220 | -€12,625 | -98.3% |
| Cash at bank and in hand | 54/58 | €16,906 | €26,094 | +€9,188 | +54.3% |
| Deferred charges and accrued income | 490/1 | €2,623 | €21,509 | +€18,885 | +720% |
| Total equity and liabilities | 10/49 | €64,312 | €82,985 | +€18,673 | +29.0% |
| Equity | 10/15 | €3,500 | €45,752 | +€42,252 | +1,207% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €42,252 | +€42,252 | |
| Amounts payable | 17/49 | €60,812 | €37,233 | -€23,579 | -38.8% |
| Amounts payable after more than one year | 17 | €8,160 | €3,983 | -€4,177 | -51.2% |
| Financial debts | 170/4 | €8,160 | €3,983 | -€4,177 | -51.2% |
| Amounts payable within one year | 42/48 | €52,456 | €33,200 | -€19,256 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €5,192 | €4,177 | -€1,015 | -19.6% |
| Trade debts | 44 | €6,539 | €2,760 | -€3,779 | -57.8% |
| Suppliers | 440/4 | €6,539 | €2,760 | -€3,779 | -57.8% |
| Advances received on contracts in progress | 46 | €2,301 | €2,301 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,248 | €18,165 | +€3,917 | +27.5% |
| Taxes | 450/3 | €14,248 | €15,465 | +€1,217 | +8.5% |
| Remuneration and social security | 454/9 | €0 | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €24,177 | €5,798 | -€18,379 | -76.0% |
| Accrued charges and deferred income | 492/3 | €196 | €50 | -€146 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €1,326 | +€485 | +57.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,665 | €0 | -€3,665 | -100% |
| Other operating charges | 640/8 | €2,140 | €2,183 | +€43 | +2.0% |
| Gross operating margin | 9900 | €46,749 | €74,691 | +€27,942 | +59.8% |
| Operating profit (loss) | 9901 | €40,104 | €71,182 | +€31,079 | +77.5% |
| Financial income | 75/76B | €1,064 | €87 | -€978 | -91.9% |
| Recurring financial income | 75 | €1,064 | €87 | -€978 | -91.9% |
| Financial charges | 65/66B | €3,530 | €1,636 | -€1,894 | -53.7% |
| Recurring financial charges | 65 | €3,530 | €1,636 | -€1,894 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €37,637 | €69,633 | +€31,995 | +85.0% |
| Income taxes | 67/77 | €9,194 | €15,380 | +€6,186 | +67.3% |
| Profit (loss) for the period | 9904 | €28,443 | €54,252 | +€25,809 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,443 | €54,252 | +€25,809 | +90.7% |
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 18 October 2026 via checked.be.