F.F.D.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.F.D.T.
Largest movements
- Cash +€53,618
up €53,618 (+73.7%), from €72,748 to €126,366
mainly Net result for the year (+€71,161) and Tax, wage and social debts (+€7,080)
- Receivables after one year +€12,000
new in 2025: €12,000
- Reserves +€71,161
up €71,161 (+121%), from €59,052 to €130,213
- Other debts -€12,856
down €12,856 (-96.7%), from €13,299 to €443
- Tax, wage and social debts +€7,080
up €7,080 (+45.6%), from €15,535 to €22,615
- Gross operating margin +€17,101
up €17,101 (+22.8%), from €75,145 to €92,246
- Taxes +€5,479
up €5,479 (+35.8%), from €15,322 to €20,801
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 | €96,503 | €162,782 | +€66,279 | +68.7% |
| Current assets | 29/58 | €96,503 | €162,782 | +€66,279 | +68.7% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €23,374 | €23,829 | +€455 | +1.9% |
| Trade receivables | 40 | €23,374 | €23,797 | +€423 | +1.8% |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €72,748 | €126,366 | +€53,618 | +73.7% |
| Deferred charges and accrued income | 490/1 | €381 | €587 | +€206 | +53.9% |
| Total equity and liabilities | 10/49 | €96,503 | €162,782 | +€66,279 | +68.7% |
| Equity | 10/15 | €64,052 | €135,213 | +€71,161 | +111% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,052 | €130,213 | +€71,161 | +121% |
| Distributable reserves | 133 | €59,052 | €130,213 | +€71,161 | +121% |
| Amounts payable | 17/49 | €32,451 | €27,569 | -€4,882 | -15.0% |
| Amounts payable within one year | 42/48 | €32,451 | €27,569 | -€4,882 | -15.0% |
| Trade debts | 44 | €3,617 | €4,511 | +€893 | +24.7% |
| Suppliers | 440/4 | €3,617 | €4,511 | +€893 | +24.7% |
| Taxes, remuneration and social security | 45 | €15,535 | €22,615 | +€7,080 | +45.6% |
| Taxes | 450/3 | €15,535 | €22,615 | +€7,080 | +45.6% |
| Other amounts payable | 47/48 | €13,299 | €443 | -€12,856 | -96.7% |
| Other operating charges | 640/8 | €452 | €88 | -€364 | -80.6% |
| Gross operating margin | 9900 | €75,145 | €92,246 | +€17,101 | +22.8% |
| Operating profit (loss) | 9901 | €74,693 | €92,158 | +€17,465 | +23.4% |
| Financial income | 75/76B | €26 | €276 | +€250 | +956% |
| Recurring financial income | 75 | €26 | €276 | +€250 | +956% |
| Financial charges | 65/66B | €346 | €472 | +€126 | +36.5% |
| Recurring financial charges | 65 | €346 | €472 | +€126 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €74,374 | €91,962 | +€17,588 | +23.6% |
| Income taxes | 67/77 | €15,322 | €20,801 | +€5,479 | +35.8% |
| Profit (loss) for the period | 9904 | €59,052 | €71,161 | +€12,110 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,052 | €71,161 | +€12,110 | +20.5% |
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 29 October 2026 via checked.be.