FD BUILDING: what changed
Two fiscal 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 BUILDING
Largest movements
- Receivables within one year +€140,156
up €140,156 (+104.4%), from €134,274 to €274,430
of which Trade receivables: +€122,845
- Cash +€20,509
up €20,509 (+598.1%), from €3,429 to €23,938
mainly Trade debts (+€68,204) and Tax, wage and social debts (+€51,271)
- Trade debts +€68,204
up €68,204 (+148.1%), from €46,048 to €114,252
- Tax, wage and social debts +€51,271
up €51,271 (+105.1%), from €48,801 to €100,072
of which Remuneration and social security: +€46,617
- Other debts +€34,229
up €34,229 (+1619.8%), from €2,113 to €36,342
- Profit (loss) carried forward +€6,900
up €6,900 (+18.3%), from €37,741 to €44,640
- Turnover -€339,460
down €339,460 (-19.9%), from €1.7m to €1.4m
- Purchases and services -€324,675
down €324,675 (-19.7%), from €1.6m to €1.3m
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.
Cash bridge derived
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 | €139,703 | €300,307 | +€160,604 | +115.0% |
| Fixed assets | 21/28 | €2,000 | €1,600 | -€400 | -20.0% |
| Tangible fixed assets | 22/27 | €2,000 | €1,600 | -€400 | -20.0% |
| Furniture and vehicles | 24 | €2,000 | €1,600 | -€400 | -20.0% |
| Current assets | 29/58 | €137,703 | €298,707 | +€161,004 | +116.9% |
| Amounts receivable within one year | 40/41 | €134,274 | €274,430 | +€140,156 | +104.4% |
| Trade receivables | 40 | €131,894 | €254,739 | +€122,845 | +93.1% |
| Other amounts receivable | 41 | €2,380 | €19,690 | +€17,310 | +727.4% |
| Cash at bank and in hand | 54/58 | €3,429 | €23,938 | +€20,509 | +598.1% |
| Deferred charges and accrued income | 490/1 | - | €339 | +€339 | |
| Total equity and liabilities | 10/49 | €139,703 | €300,307 | +€160,604 | +115.0% |
| Equity | 10/15 | €42,741 | €49,640 | +€6,900 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,741 | €44,640 | +€6,900 | +18.3% |
| Amounts payable | 17/49 | €96,963 | €250,667 | +€153,704 | +158.5% |
| Amounts payable within one year | 42/48 | €96,963 | €250,667 | +€153,704 | +158.5% |
| Trade debts | 44 | €46,048 | €114,252 | +€68,204 | +148.1% |
| Suppliers | 440/4 | €46,048 | €114,252 | +€68,204 | +148.1% |
| Taxes, remuneration and social security | 45 | €48,801 | €100,072 | +€51,271 | +105.1% |
| Taxes | 450/3 | €11,358 | €16,012 | +€4,654 | +41.0% |
| Remuneration and social security | 454/9 | €37,443 | €84,060 | +€46,617 | +124.5% |
| Other amounts payable | 47/48 | €2,113 | €36,342 | +€34,229 | +1619.8% |
| Turnover | 70 | €1,706,388 | €1,366,928 | -€339,460 | -19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,646,268 | €1,321,593 | -€324,675 | -19.7% |
| Remuneration, social security and pensions | 62 | - | €10,871 | +€10,871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Other operating charges | 640/8 | - | €13,537 | +€13,537 | |
| Gross operating margin | 9900 | €60,120 | €45,706 | -€14,415 | -24.0% |
| Operating profit (loss) | 9901 | €60,120 | €20,898 | -€39,223 | -65.2% |
| Financial income | 75/76B | €428 | €785 | +€358 | +83.6% |
| Recurring financial income | 75 | €428 | €785 | +€358 | +83.6% |
| Financial charges | 65/66B | €11,449 | €6,009 | -€5,440 | -47.5% |
| Recurring financial charges | 65 | €11,449 | €6,009 | -€5,440 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €49,099 | €15,674 | -€33,425 | -68.1% |
| Income taxes | 67/77 | €11,358 | €8,775 | -€2,584 | -22.7% |
| Profit (loss) for the period | 9904 | €37,741 | €6,900 | -€30,841 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,741 | €6,900 | -€30,841 | -81.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.