F.D.S. SHOP: what changed
F.D.S. SHOP
Largest movements
- Receivables within one year -€5,172
down €5,172 (-36.2%), from €14,295 to €9,123
of which Other amounts receivable: -€5,172
- Cash +€2,896
up €2,896 (+372%), from €778 to €3,674
mainly Net result for the year (+€10,754) and Receivables within one year (+€5,172)
- Other debts -€13,437
down €13,437 (-55.2%), from €24,343 to €10,906
- Profit (loss) carried forward +€10,754
up €10,754 (+38.1%), from -€28,222 to -€17,469
- Trade debts +€407
up €407 (+89.1%), from €457 to €864
- Purchases and services -€12,292
down €12,292 (-25.8%), from €47,662 to €35,370
- Turnover -€10,376
down €10,376 (-16.3%), from €63,476 to €53,100
- Taxes +€3,271
new in 2025: €3,271
- Other operating charges -€3,023
down €3,023 (-82.7%), from €3,653 to €630
- Gross operating margin +€1,916
up €1,916 (+12.1%), from €15,814 to €17,730
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,178 | €12,902 | -€2,276 | -15.0% |
| Fixed assets | 21/28 | €105 | €105 | = | 0.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €15,073 | €12,797 | -€2,276 | -15.1% |
| Amounts receivable within one year | 40/41 | €14,295 | €9,123 | -€5,172 | -36.2% |
| Trade receivables | 40 | €5,143 | €5,143 | = | 0.0% |
| Other amounts receivable | 41 | €9,153 | €3,981 | -€5,172 | -56.5% |
| Cash at bank and in hand | 54/58 | €778 | €3,674 | +€2,896 | +372% |
| Total equity and liabilities | 10/49 | €15,178 | €12,902 | -€2,276 | -15.0% |
| Equity | 10/15 | -€9,622 | €1,131 | +€10,754 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,222 | -€17,469 | +€10,754 | +38.1% |
| Amounts payable | 17/49 | €24,800 | €11,770 | -€13,030 | -52.5% |
| Amounts payable within one year | 42/48 | €24,800 | €11,770 | -€13,030 | -52.5% |
| Trade debts | 44 | €457 | €864 | +€407 | +89.1% |
| Suppliers | 440/4 | €457 | €864 | +€407 | +89.1% |
| Other amounts payable | 47/48 | €24,343 | €10,906 | -€13,437 | -55.2% |
| Turnover | 70 | €63,476 | €53,100 | -€10,376 | -16.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,662 | €35,370 | -€12,292 | -25.8% |
| Other operating charges | 640/8 | €3,653 | €630 | -€3,023 | -82.7% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €15,814 | €17,730 | +€1,916 | +12.1% |
| Operating profit (loss) | 9901 | €12,161 | €14,100 | +€1,939 | +15.9% |
| Financial charges | 65/66B | €156 | €75 | -€81 | -52.0% |
| Recurring financial charges | 65 | €85 | €75 | -€10 | -12.2% |
| Non-recurring financial charges | 66B | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | €12,005 | €14,025 | +€2,020 | +16.8% |
| Income taxes | 67/77 | - | €3,271 | +€3,271 | |
| Profit (loss) for the period | 9904 | €12,005 | €10,754 | -€1,251 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,005 | €10,754 | -€1,251 | -10.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.