F.D.S. GLOBAL: 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. GLOBAL
Largest movements
- Tangible fixed assets -€23,858
down €23,858 (-100%), from €23,858 to €0
- Cash -€1,673
down €1,673 (-10.3%), from €16,320 to €14,647
mainly Debts after one year (-€21,986) and Trade debts (-€2,309)
- Deferred charges and accrued income -€739
down €739 (-82.7%), from €894 to €155
- Debts after one year -€21,986
down €21,986 (-87.9%), from €25,000 to €3,014
- Trade debts -€2,309
down €2,309 (-98.5%), from €2,343 to €35
- Profit (loss) carried forward -€2,260
new in 2025: -€2,260
- Other debts +€768
up €768 (+13.8%), from €5,568 to €6,336
- Advances received -€434
down €434 (-100%), from €434 to €0
- Staff costs +€6,667
new in 2025: €6,667
- Depreciation -€5,312
down €5,312 (-99.7%), from €5,327 to €15
- Other operating charges +€2,685
up €2,685 (+454%), from €591 to €3,276
- Gross operating margin +€1,143
up €1,143 (+16.5%), from €6,949 to €8,093
- Taxes -€334
down €334 (-100%), from €334 to €0
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 | €41,570 | €15,123 | -€26,447 | -63.6% |
| Fixed assets | 21/28 | €23,997 | €124 | -€23,873 | -99.5% |
| Intangible fixed assets | 21 | €139 | €124 | -€15 | -10.8% |
| Tangible fixed assets | 22/27 | €23,858 | €0 | -€23,858 | -100% |
| Furniture and vehicles | 24 | €23,858 | €0 | -€23,858 | -100% |
| Current assets | 29/58 | €17,573 | €14,999 | -€2,574 | -14.6% |
| Amounts receivable within one year | 40/41 | €359 | €197 | -€162 | -45.0% |
| Trade receivables | 40 | €359 | €190 | -€169 | -47.0% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €16,320 | €14,647 | -€1,673 | -10.3% |
| Deferred charges and accrued income | 490/1 | €894 | €155 | -€739 | -82.7% |
| Total equity and liabilities | 10/49 | €41,570 | €15,123 | -€26,447 | -63.6% |
| Equity | 10/15 | €3,041 | €781 | -€2,260 | -74.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €541 | €541 | = | 0.0% |
| Distributable reserves | 133 | €541 | €541 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,260 | -€2,260 | |
| Amounts payable | 17/49 | €38,530 | €14,342 | -€24,187 | -62.8% |
| Amounts payable after more than one year | 17 | €25,000 | €3,014 | -€21,986 | -87.9% |
| Other amounts payable | 178/9 | €25,000 | €3,014 | -€21,986 | -87.9% |
| Amounts payable within one year | 42/48 | €13,530 | €11,329 | -€2,201 | -16.3% |
| Trade debts | 44 | €2,343 | €35 | -€2,309 | -98.5% |
| Suppliers | 440/4 | €2,343 | €35 | -€2,309 | -98.5% |
| Advances received on contracts in progress | 46 | €434 | €0 | -€434 | -100% |
| Taxes, remuneration and social security | 45 | €5,185 | €4,958 | -€227 | -4.4% |
| Taxes | 450/3 | €3,685 | €1,261 | -€2,424 | -65.8% |
| Remuneration and social security | 454/9 | €1,500 | €3,698 | +€2,198 | +147% |
| Other amounts payable | 47/48 | €5,568 | €6,336 | +€768 | +13.8% |
| Remuneration, social security and pensions | 62 | - | €6,667 | +€6,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,327 | €15 | -€5,312 | -99.7% |
| Other operating charges | 640/8 | €591 | €3,276 | +€2,685 | +454% |
| Gross operating margin | 9900 | €6,949 | €8,093 | +€1,143 | +16.5% |
| Operating profit (loss) | 9901 | €1,031 | -€1,865 | -€2,896 | |
| Financial charges | 65/66B | €156 | €394 | +€239 | +154% |
| Recurring financial charges | 65 | €156 | €394 | +€239 | +154% |
| Profit (loss) for the period before taxes | 9903 | €875 | -€2,260 | -€3,135 | |
| Income taxes | 67/77 | €334 | €0 | -€334 | -100% |
| Profit (loss) for the period | 9904 | €541 | -€2,260 | -€2,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €541 | -€2,260 | -€2,800 |
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.