F.D.M.SERVICES: 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.M.SERVICES
Largest movements
- Tangible fixed assets +€38,939
up €38,939 (+40.8%), from €95,480 to €134,419
of which Furniture and vehicles: +€30,247
- Cash +€12,061
up €12,061 (+77.9%), from €15,491 to €27,552
mainly Net result for the year (+€92,410) and Depreciation (+€39,187)
- Profit (loss) carried forward +€92,410
up €92,410, from -€61,476 to €30,934
- Debts after one year -€67,532
down €67,532 (-39.6%), from €170,372 to €102,840
of which Other amounts payable: -€67,532
- Trade debts +€16,926
up €16,926 (+40.7%), from €41,631 to €58,557
- Tax, wage and social debts +€9,698
up €9,698 (+178%), from €5,438 to €15,135
of which Taxes: +€9,698
- Gross operating margin +€85,207
up €85,207 (+187%), from €45,683 to €130,890
- Taxes -€19,583
down €19,583, from €18,422 to -€1,162
- Depreciation +€7,377
up €7,377 (+23.2%), from €31,810 to €39,187
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 | €214,737 | €266,038 | +€51,301 | +23.9% |
| Fixed assets | 21/28 | €165,236 | €204,175 | +€38,939 | +23.6% |
| Tangible fixed assets | 22/27 | €95,480 | €134,419 | +€38,939 | +40.8% |
| Plant, machinery and equipment | 23 | €4,073 | €2,348 | -€1,725 | -42.3% |
| Furniture and vehicles | 24 | €82,327 | €112,574 | +€30,247 | +36.7% |
| Other tangible fixed assets | 26 | €9,079 | €19,496 | +€10,417 | +115% |
| Financial fixed assets | 28 | €69,756 | €69,756 | = | 0.0% |
| Current assets | 29/58 | €49,500 | €61,862 | +€12,362 | +25.0% |
| Stocks and contracts in progress | 3 | €299 | €299 | = | 0.0% |
| Stocks | 30/36 | €299 | €299 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,534 | €33,989 | +€1,454 | +4.5% |
| Trade receivables | 40 | €32,532 | €33,986 | +€1,454 | +4.5% |
| Other amounts receivable | 41 | €3 | €3 | +€0 | +0.4% |
| Cash at bank and in hand | 54/58 | €15,491 | €27,552 | +€12,061 | +77.9% |
| Deferred charges and accrued income | 490/1 | €1,176 | €23 | -€1,153 | -98.1% |
| Total equity and liabilities | 10/49 | €214,737 | €266,038 | +€51,301 | +23.9% |
| Equity | 10/15 | -€42,876 | €49,534 | +€92,410 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,476 | €30,934 | +€92,410 | |
| Amounts payable | 17/49 | €257,612 | €216,504 | -€41,109 | -16.0% |
| Amounts payable after more than one year | 17 | €170,372 | €102,840 | -€67,532 | -39.6% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €95,372 | €27,840 | -€67,532 | -70.8% |
| Amounts payable within one year | 42/48 | €87,040 | €113,664 | +€26,623 | +30.6% |
| Trade debts | 44 | €41,631 | €58,557 | +€16,926 | +40.7% |
| Suppliers | 440/4 | €41,631 | €58,557 | +€16,926 | +40.7% |
| Taxes, remuneration and social security | 45 | €5,438 | €15,135 | +€9,698 | +178% |
| Taxes | 450/3 | €5,181 | €14,878 | +€9,698 | +187% |
| Remuneration and social security | 454/9 | €257 | €257 | = | 0.0% |
| Other amounts payable | 47/48 | €39,971 | €39,971 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,810 | €39,187 | +€7,377 | +23.2% |
| Other operating charges | 640/8 | €72 | €402 | +€331 | +462% |
| Gross operating margin | 9900 | €45,683 | €130,890 | +€85,207 | +187% |
| Operating profit (loss) | 9901 | €13,802 | €91,301 | +€77,499 | +562% |
| Financial income | 75/76B | - | €648 | +€648 | |
| Recurring financial income | 75 | - | €648 | +€648 | |
| Financial charges | 65/66B | €257 | €701 | +€443 | +172% |
| Recurring financial charges | 65 | €257 | €701 | +€443 | +172% |
| Profit (loss) for the period before taxes | 9903 | €13,544 | €91,248 | +€77,704 | +574% |
| Income taxes | 67/77 | €18,422 | -€1,162 | -€19,583 | |
| Profit (loss) for the period | 9904 | -€4,878 | €92,410 | +€97,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,878 | €92,410 | +€97,287 |
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 21 October 2026 via checked.be.