F.D.S. Communication: 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.S. Communication
Largest movements
- Receivables within one year -€137,623
down €137,623 (-74.5%), from €184,624 to €47,001
of which Trade receivables: -€124,153
- Cash +€8,120
up €8,120 (+10,744%), from €76 to €8,196
mainly Receivables within one year (+€137,623) and Other debts (+€130,311)
- Tangible fixed assets -€3,388
down €3,388 (-12.8%), from €26,460 to €23,072
of which Land and buildings: -€3,299
- Reserves -€139,946
down €139,946 (-80.8%), from €173,289 to €33,343
- Other debts +€130,311
up €130,311 (+1,352%), from €9,635 to €139,946
- Trade debts -€78,553
down €78,553 (-91.4%), from €85,946 to €7,392
- Short-term financial debts -€18,869
down €18,869 (-100%), from €18,869 to €0
- Profit (loss) carried forward -€13,865
down €13,865, from €377 to -€13,488
- Gross operating margin -€14,723
down €14,723, from €2,725 to -€11,998
- Taxes -€3,952
down €3,952 (-93.2%), from €4,238 to €286
- Other operating charges -€2,812
down €2,812 (-86.1%), from €3,266 to €453
- Depreciation -€1,600
down €1,600 (-24.3%), from €6,588 to €4,988
- Financial income -€1,543
down €1,543 (-25.9%), from €5,953 to €4,410
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 | €312,033 | €179,659 | -€132,374 | -42.4% |
| Fixed assets | 21/28 | €26,460 | €23,072 | -€3,388 | -12.8% |
| Tangible fixed assets | 22/27 | €26,460 | €23,072 | -€3,388 | -12.8% |
| Land and buildings | 22 | €24,378 | €21,079 | -€3,299 | -13.5% |
| Furniture and vehicles | 24 | €2,082 | €393 | -€1,689 | -81.1% |
| Other tangible fixed assets | 26 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €285,574 | €156,587 | -€128,987 | -45.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €184,624 | €47,001 | -€137,623 | -74.5% |
| Trade receivables | 40 | €142,116 | €17,963 | -€124,153 | -87.4% |
| Other amounts receivable | 41 | €42,508 | €29,038 | -€13,470 | -31.7% |
| Cash at bank and in hand | 54/58 | €76 | €8,196 | +€8,120 | +10,744% |
| Deferred charges and accrued income | 490/1 | €874 | €1,390 | +€516 | +59.1% |
| Total equity and liabilities | 10/49 | €312,033 | €179,659 | -€132,374 | -42.4% |
| Equity | 10/15 | €180,271 | €26,461 | -€153,811 | -85.3% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €173,289 | €33,343 | -€139,946 | -80.8% |
| Distributable reserves | 133 | €173,289 | €33,343 | -€139,946 | -80.8% |
| Profit (loss) carried forward | 14 | €377 | -€13,488 | -€13,865 | |
| Amounts payable | 17/49 | €131,762 | €153,198 | +€21,436 | +16.3% |
| Amounts payable within one year | 42/48 | €129,262 | €153,198 | +€23,936 | +18.5% |
| Financial debts | 43 | €18,869 | €0 | -€18,869 | -100% |
| Credit institutions | 430/8 | €18,869 | €0 | -€18,869 | -100% |
| Trade debts | 44 | €85,946 | €7,392 | -€78,553 | -91.4% |
| Suppliers | 440/4 | €85,946 | €7,392 | -€78,553 | -91.4% |
| Taxes, remuneration and social security | 45 | €14,812 | €5,860 | -€8,952 | -60.4% |
| Taxes | 450/3 | €14,812 | €4,035 | -€10,777 | -72.8% |
| Remuneration and social security | 454/9 | - | €1,825 | +€1,825 | |
| Other amounts payable | 47/48 | €9,635 | €139,946 | +€130,311 | +1,352% |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,588 | €4,988 | -€1,600 | -24.3% |
| Other operating charges | 640/8 | €3,266 | €453 | -€2,812 | -86.1% |
| Gross operating margin | 9900 | €2,725 | -€11,998 | -€14,723 | |
| Operating profit (loss) | 9901 | -€7,129 | -€17,439 | -€10,310 | -145% |
| Financial income | 75/76B | €5,953 | €4,410 | -€1,543 | -25.9% |
| Recurring financial income | 75 | €5,953 | €4,410 | -€1,543 | -25.9% |
| Financial charges | 65/66B | €1,052 | €549 | -€503 | -47.8% |
| Recurring financial charges | 65 | €1,052 | €549 | -€503 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,228 | -€13,578 | -€11,350 | -509% |
| Income taxes | 67/77 | €4,238 | €286 | -€3,952 | -93.2% |
| Profit (loss) for the period | 9904 | -€6,467 | -€13,865 | -€7,398 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,467 | -€13,865 | -€7,398 | -114% |
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 24 October 2026 via checked.be.