F.D.M.T.: 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.T.
Largest movements
- Cash -€14,188
down €14,188 (-67.6%), from €20,984 to €6,796
mainly Debts after one year (-€21,991) and Tax, wage and social debts (-€3,397)
- Tangible fixed assets -€11,996
down €11,996 (-7.8%), from €153,572 to €141,576
of which Land and buildings: -€10,687
- Debts after one year -€21,991
down €21,991 (-64.1%), from €34,301 to €12,311
- Tax, wage and social debts -€3,397
down €3,397 (-59.6%), from €5,698 to €2,301
of which Remuneration and social security: -€4,097
- Trade debts -€2,644
down €2,644 (-8.5%), from €31,166 to €28,521
- Current portion of long-term debt +€2,035
up €2,035 (+10.2%), from €19,955 to €21,991
- Staff costs -€17,174
down €17,174, from €15,047 to -€2,128
- Gross operating margin -€6,675
down €6,675 (-24.9%), from €26,821 to €20,146
- Other operating charges -€4,532
down €4,532 (-33.1%), from €13,673 to €9,141
- Depreciation -€683
down €683 (-5.4%), from €12,680 to €11,996
- Financial charges +€450
up €450 (+22.2%), from €2,027 to €2,477
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 | €178,192 | €150,855 | -€27,337 | -15.3% |
| Fixed assets | 21/28 | €153,572 | €141,576 | -€11,996 | -7.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €153,572 | €141,576 | -€11,996 | -7.8% |
| Land and buildings | 22 | €151,608 | €140,921 | -€10,687 | -7.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,963 | €654 | -€1,309 | -66.7% |
| Current assets | 29/58 | €24,620 | €9,280 | -€15,341 | -62.3% |
| Amounts receivable within one year | 40/41 | €3,637 | €2,484 | -€1,153 | -31.7% |
| Trade receivables | 40 | €1,215 | €691 | -€524 | -43.1% |
| Other amounts receivable | 41 | €2,421 | €1,793 | -€629 | -26.0% |
| Cash at bank and in hand | 54/58 | €20,984 | €6,796 | -€14,188 | -67.6% |
| Total equity and liabilities | 10/49 | €178,192 | €150,855 | -€27,337 | -15.3% |
| Equity | 10/15 | €87,062 | €85,721 | -€1,340 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,273 | €9,273 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,273 | €9,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,589 | €70,249 | -€1,340 | -1.9% |
| Amounts payable | 17/49 | €91,131 | €65,134 | -€25,997 | -28.5% |
| Amounts payable after more than one year | 17 | €34,301 | €12,311 | -€21,991 | -64.1% |
| Financial debts | 170/4 | €34,301 | €12,311 | -€21,991 | -64.1% |
| Amounts payable within one year | 42/48 | €56,829 | €52,823 | -€4,006 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €19,955 | €21,991 | +€2,035 | +10.2% |
| Trade debts | 44 | €31,166 | €28,521 | -€2,644 | -8.5% |
| Suppliers | 440/4 | €31,166 | €28,521 | -€2,644 | -8.5% |
| Taxes, remuneration and social security | 45 | €5,698 | €2,301 | -€3,397 | -59.6% |
| Taxes | 450/3 | €892 | €1,592 | +€700 | +78.4% |
| Remuneration and social security | 454/9 | €4,805 | €708 | -€4,097 | -85.3% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €15,047 | -€2,128 | -€17,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,680 | €11,996 | -€683 | -5.4% |
| Other operating charges | 640/8 | €13,673 | €9,141 | -€4,532 | -33.1% |
| Gross operating margin | 9900 | €26,821 | €20,146 | -€6,675 | -24.9% |
| Operating profit (loss) | 9901 | -€14,578 | €1,137 | +€15,714 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,027 | €2,477 | +€450 | +22.2% |
| Recurring financial charges | 65 | €2,027 | €2,477 | +€450 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,605 | -€1,340 | +€15,264 | +91.9% |
| Profit (loss) for the period | 9904 | -€16,605 | -€1,340 | +€15,264 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,605 | -€1,340 | +€15,264 | +91.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.