FBO SYNDIC: 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.
FBO SYNDIC
Largest movements
- Cash +€43,753
up €43,753 (+1837.7%), from €2,381 to €46,134
mainly Other debts (+€45,176) and Net result for the year (+€13,043)
- Intangible fixed assets +€27,056
new in 2024: €27,056
- Deferred charges and accrued income +€3,749
new in 2024: €3,749
- Receivables within one year -€3,064
down €3,064 (-94.2%), from €3,254 to €190
of which Trade receivables: -€2,895
- Financial fixed assets +€1,300
new in 2024: €1,300
- Other debts +€45,176
new in 2024: €45,176
- Profit (loss) carried forward +€13,043
up €13,043, from -€875 to €12,168
- Trade debts +€10,519
up €10,519 (+2064.5%), from €510 to €11,029
- Tax, wage and social debts +€4,056
new in 2024: €4,056
- Gross operating margin +€21,348
up €21,348, from -€477 to €20,871
- Taxes +€4,056
new in 2024: €4,056
- Depreciation +€2,729
new in 2024: €2,729
- Other operating charges +€616
up €616 (+160.1%), from €384 to €1,000
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,635 | €78,429 | +€72,794 | +1291.9% |
| Fixed assets | 21/28 | - | €28,356 | +€28,356 | |
| Intangible fixed assets | 21 | - | €27,056 | +€27,056 | |
| Financial fixed assets | 28 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €5,635 | €50,073 | +€44,438 | +788.6% |
| Amounts receivable within one year | 40/41 | €3,254 | €190 | -€3,064 | -94.2% |
| Trade receivables | 40 | €3,085 | €190 | -€2,895 | -93.8% |
| Other amounts receivable | 41 | €169 | - | -€169 | |
| Cash at bank and in hand | 54/58 | €2,381 | €46,134 | +€43,753 | +1837.7% |
| Deferred charges and accrued income | 490/1 | - | €3,749 | +€3,749 | |
| Total equity and liabilities | 10/49 | €5,635 | €78,429 | +€72,794 | +1291.9% |
| Equity | 10/15 | €5,125 | €18,168 | +€13,043 | +254.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€875 | €12,168 | +€13,043 | |
| Amounts payable | 17/49 | €510 | €60,261 | +€59,752 | +11727.0% |
| Amounts payable within one year | 42/48 | €510 | €60,261 | +€59,752 | +11727.0% |
| Trade debts | 44 | €510 | €11,029 | +€10,519 | +2064.5% |
| Suppliers | 440/4 | €510 | €11,029 | +€10,519 | +2064.5% |
| Taxes, remuneration and social security | 45 | - | €4,056 | +€4,056 | |
| Taxes | 450/3 | - | €4,056 | +€4,056 | |
| Other amounts payable | 47/48 | - | €45,176 | +€45,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,729 | +€2,729 | |
| Other operating charges | 640/8 | €384 | €1,000 | +€616 | +160.1% |
| Gross operating margin | 9900 | -€477 | €20,871 | +€21,348 | |
| Operating profit (loss) | 9901 | -€862 | €17,142 | +€18,004 | |
| Financial charges | 65/66B | €13 | €44 | +€31 | +234.6% |
| Recurring financial charges | 65 | €13 | €44 | +€31 | +234.6% |
| Profit (loss) for the period before taxes | 9903 | -€875 | €17,099 | +€17,973 | |
| Income taxes | 67/77 | - | €4,056 | +€4,056 | |
| Profit (loss) for the period | 9904 | -€875 | €13,043 | +€13,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€875 | €13,043 | +€13,917 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.