FD ACCOUNTANCY: 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.
FD ACCOUNTANCY
Largest movements
- Cash -€55,030
down €55,030 (-72.8%), from €75,605 to €20,575
mainly Receivables within one year (-€37,631) and Contributions, distributions and other (-€34,264)
- Receivables within one year +€37,631
up €37,631 (+187%), from €20,167 to €57,798
of which Other amounts receivable: +€43,526
- Tangible fixed assets -€9,190
down €9,190 (-32.6%), from €28,150 to €18,960
- Other debts -€15,582
down €15,582 (-34.3%), from €45,489 to €29,906
- Debts after one year -€7,920
down €7,920 (-92.2%), from €8,595 to €674
- Reserves -€4,513
down €4,513 (-8.2%), from €55,341 to €50,829
- Gross operating margin -€20,284
down €20,284 (-30.2%), from €67,092 to €46,808
- Taxes -€4,352
down €4,352 (-36.7%), from €11,844 to €7,491
- Financial income +€1,227
up €1,227 (+1,051%), from €117 to €1,344
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 | €124,663 | €98,159 | -€26,503 | -21.3% |
| Fixed assets | 21/28 | €28,150 | €18,960 | -€9,190 | -32.6% |
| Tangible fixed assets | 22/27 | €28,150 | €18,960 | -€9,190 | -32.6% |
| Furniture and vehicles | 24 | €28,150 | €18,960 | -€9,190 | -32.6% |
| Current assets | 29/58 | €96,513 | €79,200 | -€17,313 | -17.9% |
| Amounts receivable within one year | 40/41 | €20,167 | €57,798 | +€37,631 | +187% |
| Trade receivables | 40 | €16,785 | €10,890 | -€5,895 | -35.1% |
| Other amounts receivable | 41 | €3,382 | €46,908 | +€43,526 | +1,287% |
| Cash at bank and in hand | 54/58 | €75,605 | €20,575 | -€55,030 | -72.8% |
| Deferred charges and accrued income | 490/1 | €741 | €827 | +€86 | +11.6% |
| Total equity and liabilities | 10/49 | €124,663 | €98,159 | -€26,503 | -21.3% |
| Equity | 10/15 | €57,341 | €52,829 | -€4,513 | -7.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,341 | €50,829 | -€4,513 | -8.2% |
| Distributable reserves | 133 | €55,341 | €50,829 | -€4,513 | -8.2% |
| Amounts payable | 17/49 | €67,321 | €45,331 | -€21,991 | -32.7% |
| Amounts payable after more than one year | 17 | €8,595 | €674 | -€7,920 | -92.2% |
| Financial debts | 170/4 | €8,595 | €674 | -€7,920 | -92.2% |
| Amounts payable within one year | 42/48 | €58,588 | €44,413 | -€14,175 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €7,616 | €7,920 | +€304 | +4.0% |
| Trade debts | 44 | €1 | €272 | +€271 | +22,376% |
| Suppliers | 440/4 | €1 | €272 | +€271 | +22,376% |
| Taxes, remuneration and social security | 45 | €5,482 | €6,315 | +€832 | +15.2% |
| Taxes | 450/3 | €5,482 | €6,315 | +€832 | +15.2% |
| Other amounts payable | 47/48 | €45,489 | €29,906 | -€15,582 | -34.3% |
| Accrued charges and deferred income | 492/3 | €138 | €243 | +€105 | +75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,587 | €9,190 | -€397 | -4.1% |
| Other operating charges | 640/8 | €556 | €955 | +€400 | +71.9% |
| Gross operating margin | 9900 | €67,092 | €46,808 | -€20,284 | -30.2% |
| Operating profit (loss) | 9901 | €56,949 | €36,662 | -€20,287 | -35.6% |
| Financial income | 75/76B | €117 | €1,344 | +€1,227 | +1,051% |
| Recurring financial income | 75 | €117 | €1,344 | +€1,227 | +1,051% |
| Financial charges | 65/66B | €948 | €763 | -€185 | -19.5% |
| Recurring financial charges | 65 | €948 | €763 | -€185 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €56,117 | €37,243 | -€18,874 | -33.6% |
| Income taxes | 67/77 | €11,844 | €7,491 | -€4,352 | -36.7% |
| Profit (loss) for the period | 9904 | €44,274 | €29,752 | -€14,522 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,274 | €29,752 | -€14,522 | -32.8% |
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 28 October 2026 via checked.be.