F.D.H. - Distribution: 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.
F.D.H. - Distribution
Largest movements
- Tangible fixed assets -€6,123
down €6,123 (-28.2%), from €21,712 to €15,590
of which Furniture and vehicles: -€5,699
- Receivables within one year -€4,407
down €4,407 (-47.0%), from €9,380 to €4,973
of which Trade receivables: -€3,170
- Profit (loss) carried forward -€6,033
down €6,033 (-11.3%), from -€53,267 to -€59,300
- Other debts -€5,945
down €5,945 (-43.0%), from €13,839 to €7,894
- Tax, wage and social debts +€1,291
up €1,291 (+135%), from €954 to €2,244
- Short-term financial debts +€769
up €769 (+7.2%), from €10,746 to €11,515
- Gross operating margin -€13,922
down €13,922 (-72.7%), from €19,140 to €5,218
- Depreciation +€2,239
up €2,239 (+49.2%), from €4,552 to €6,790
- Financial charges +€2,137
up €2,137 (+172%), from €1,242 to €3,379
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 | €35,322 | €25,067 | -€10,255 | -29.0% |
| Fixed assets | 21/28 | €21,712 | €15,590 | -€6,123 | -28.2% |
| Tangible fixed assets | 22/27 | €21,712 | €15,590 | -€6,123 | -28.2% |
| Plant, machinery and equipment | 23 | €423 | - | -€423 | |
| Furniture and vehicles | 24 | €21,289 | €15,590 | -€5,699 | -26.8% |
| Current assets | 29/58 | €13,610 | €9,477 | -€4,133 | -30.4% |
| Stocks and contracts in progress | 3 | €4,195 | €4,195 | = | 0.0% |
| Stocks | 30/36 | €4,195 | €4,195 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,380 | €4,973 | -€4,407 | -47.0% |
| Trade receivables | 40 | €8,120 | €4,950 | -€3,170 | -39.0% |
| Other amounts receivable | 41 | €1,260 | €23 | -€1,237 | -98.2% |
| Cash at bank and in hand | 54/58 | €34 | €309 | +€274 | +796% |
| Total equity and liabilities | 10/49 | €35,322 | €25,067 | -€10,255 | -29.0% |
| Equity | 10/15 | €8,857 | €2,824 | -€6,033 | -68.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €124 | €124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,267 | -€59,300 | -€6,033 | -11.3% |
| Amounts payable | 17/49 | €26,465 | €22,242 | -€4,222 | -16.0% |
| Amounts payable within one year | 42/48 | €26,465 | €22,242 | -€4,222 | -16.0% |
| Financial debts | 43 | €10,746 | €11,515 | +€769 | +7.2% |
| Credit institutions | 430/8 | €10,746 | €11,515 | +€769 | +7.2% |
| Trade debts | 44 | €926 | €589 | -€337 | -36.4% |
| Suppliers | 440/4 | €926 | €589 | -€337 | -36.4% |
| Taxes, remuneration and social security | 45 | €954 | €2,244 | +€1,291 | +135% |
| Taxes | 450/3 | €954 | €2,244 | +€1,291 | +135% |
| Other amounts payable | 47/48 | €13,839 | €7,894 | -€5,945 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,552 | €6,790 | +€2,239 | +49.2% |
| Other operating charges | 640/8 | €944 | €1,084 | +€140 | +14.9% |
| Gross operating margin | 9900 | €19,140 | €5,218 | -€13,922 | -72.7% |
| Operating profit (loss) | 9901 | €13,645 | -€2,656 | -€16,301 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +20,400% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +20,400% |
| Financial charges | 65/66B | €1,242 | €3,379 | +€2,137 | +172% |
| Recurring financial charges | 65 | €1,242 | €3,379 | +€2,137 | +172% |
| Profit (loss) for the period before taxes | 9903 | €12,402 | -€6,033 | -€18,435 | |
| Profit (loss) for the period | 9904 | €12,402 | -€6,033 | -€18,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,402 | -€6,033 | -€18,435 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.