F.D.S. CONCEPT: 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. CONCEPT
Largest movements
- Cash -€44,344
down €44,344 (-54.4%), from €81,517 to €37,173
mainly Net result for the year (-€84,262) and Debts after one year (-€13,877)
- Stocks and contracts -€10,382
down €10,382 (-100%), from €10,382 to €0
- Receivables within one year +€5,749
up €5,749 (+13.3%), from €43,114 to €48,863
of which Trade receivables: +€3,587
- Tangible fixed assets -€2,112
down €2,112 (-11.1%), from €19,109 to €16,997
of which Furniture and vehicles: -€2,859
- Profit (loss) carried forward -€84,262
down €84,262, from €46,238 to -€38,024
- Trade debts +€33,685
up €33,685 (+991%), from €3,400 to €37,085
- Debts after one year -€13,877
down €13,877 (-20.6%), from €67,496 to €53,618
- Advances received +€7,625
new in 2025: €7,625
- Tax, wage and social debts +€4,359
up €4,359 (+29.2%), from €14,925 to €19,284
of which Remuneration and social security: +€3,139
- Turnover -€191,724
down €191,724 (-26.8%), from €716,387 to €524,663
- Purchases and services -€118,007
down €118,007 (-17.2%), from €684,781 to €566,774
- Gross operating margin -€75,180
down €75,180, from €49,721 to -€25,459
- Staff costs +€17,340
up €17,340 (+80.9%), from €21,435 to €38,775
- Write-downs -€10,883
down €10,883, from €8,717 to -€2,166
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 | €163,254 | €111,588 | -€51,666 | -31.6% |
| Fixed assets | 21/28 | €20,309 | €18,197 | -€2,112 | -10.4% |
| Tangible fixed assets | 22/27 | €19,109 | €16,997 | -€2,112 | -11.1% |
| Plant, machinery and equipment | 23 | €10,161 | €11,510 | +€1,350 | +13.3% |
| Furniture and vehicles | 24 | €5,501 | €2,642 | -€2,859 | -52.0% |
| Other tangible fixed assets | 26 | €3,447 | €2,844 | -€603 | -17.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €142,945 | €93,391 | -€49,554 | -34.7% |
| Stocks and contracts in progress | 3 | €10,382 | €0 | -€10,382 | -100% |
| Stocks | 30/36 | €10,382 | €0 | -€10,382 | -100% |
| Amounts receivable within one year | 40/41 | €43,114 | €48,863 | +€5,749 | +13.3% |
| Trade receivables | 40 | €27,701 | €31,288 | +€3,587 | +12.9% |
| Other amounts receivable | 41 | €15,413 | €17,575 | +€2,162 | +14.0% |
| Cash at bank and in hand | 54/58 | €81,517 | €37,173 | -€44,344 | -54.4% |
| Deferred charges and accrued income | 490/1 | €7,933 | €7,356 | -€577 | -7.3% |
| Total equity and liabilities | 10/49 | €163,254 | €111,588 | -€51,666 | -31.6% |
| Equity | 10/15 | €63,238 | -€21,024 | -€84,262 | |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,238 | -€38,024 | -€84,262 | |
| Amounts payable | 17/49 | €100,016 | €132,612 | +€32,595 | +32.6% |
| Amounts payable after more than one year | 17 | €67,496 | €53,618 | -€13,877 | -20.6% |
| Financial debts | 170/4 | €67,496 | €53,618 | -€13,877 | -20.6% |
| Amounts payable within one year | 42/48 | €32,521 | €78,993 | +€46,472 | +143% |
| Current portion of amounts payable after more than one year | 42 | €14,196 | €15,000 | +€804 | +5.7% |
| Trade debts | 44 | €3,400 | €37,085 | +€33,685 | +991% |
| Suppliers | 440/4 | €3,400 | €37,085 | +€33,685 | +991% |
| Advances received on contracts in progress | 46 | - | €7,625 | +€7,625 | |
| Taxes, remuneration and social security | 45 | €14,925 | €19,284 | +€4,359 | +29.2% |
| Taxes | 450/3 | €11,763 | €12,983 | +€1,220 | +10.4% |
| Remuneration and social security | 454/9 | €3,163 | €6,301 | +€3,139 | +99.3% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €716,387 | €524,663 | -€191,724 | -26.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €684,781 | €566,774 | -€118,007 | -17.2% |
| Remuneration, social security and pensions | 62 | €21,435 | €38,775 | +€17,340 | +80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,056 | €10,612 | +€557 | +5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,717 | -€2,166 | -€10,883 | |
| Other operating charges | 640/8 | €2,188 | €1,929 | -€259 | -11.9% |
| Gross operating margin | 9900 | €49,721 | -€25,459 | -€75,180 | |
| Operating profit (loss) | 9901 | €7,326 | -€74,609 | -€81,934 | |
| Financial income | 75/76B | €30 | €14 | -€15 | -51.4% |
| Recurring financial income | 75 | €30 | €14 | -€15 | -51.4% |
| Financial charges | 65/66B | €10,514 | €9,415 | -€1,099 | -10.5% |
| Recurring financial charges | 65 | €10,514 | €9,415 | -€1,099 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,158 | -€84,009 | -€80,850 | -2,560% |
| Income taxes | 67/77 | €392 | €253 | -€139 | -35.5% |
| Profit (loss) for the period | 9904 | -€3,550 | -€84,262 | -€80,711 | -2,273% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,550 | -€84,262 | -€80,711 | -2,273% |
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 20 October 2026 via checked.be.