FD Company 5: 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 Company 5
Largest movements
- Receivables within one year +€96,041
up €96,041 (+96.0%), from €100,000 to €196,041
- Cash -€60,034
down €60,034 (-50.5%), from €118,990 to €58,956
mainly Tax, wage and social debts (-€224,636) and Receivables within one year (-€96,041)
- Receivables after one year -€40,170
down €40,170 (-1.2%), from €3.5m to €3.4m
- Tax, wage and social debts -€224,636
down €224,636 (-69.3%), from €324,343 to €99,707
- Other debts +€138,119
up €138,119 (+5.6%), from €2.4m to €2.6m
- Profit (loss) carried forward +€85,204
up €85,204 (+9.1%), from €938,494 to €1.0m
- Financial income +€188,914
new in 2025: €188,914
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 | €3,723,929 | €3,719,766 | -€4,163 | -0.1% |
| Fixed assets | 21/28 | €53,873 | €53,873 | = | 0.0% |
| Tangible fixed assets | 22/27 | €53,873 | €53,873 | = | 0.0% |
| Land and buildings | 22 | €53,873 | €53,873 | = | 0.0% |
| Current assets | 29/58 | €3,670,056 | €3,665,893 | -€4,163 | -0.1% |
| Amounts receivable after more than one year | 29 | €3,451,066 | €3,410,896 | -€40,170 | -1.2% |
| Other amounts receivable | 291 | €3,451,066 | €3,410,896 | -€40,170 | -1.2% |
| Amounts receivable within one year | 40/41 | €100,000 | €196,041 | +€96,041 | +96.0% |
| Other amounts receivable | 41 | €100,000 | €196,041 | +€96,041 | +96.0% |
| Cash at bank and in hand | 54/58 | €118,990 | €58,956 | -€60,034 | -50.5% |
| Total equity and liabilities | 10/49 | €3,723,929 | €3,719,766 | -€4,163 | -0.1% |
| Equity | 10/15 | €948,494 | €1,033,698 | +€85,204 | +9.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €938,494 | €1,023,698 | +€85,204 | +9.1% |
| Amounts payable | 17/49 | €2,775,435 | €2,686,068 | -€89,367 | -3.2% |
| Amounts payable within one year | 42/48 | €2,775,435 | €2,686,068 | -€89,367 | -3.2% |
| Trade debts | 44 | €5,818 | €2,968 | -€2,850 | -49.0% |
| Suppliers | 440/4 | €5,818 | €2,968 | -€2,850 | -49.0% |
| Taxes, remuneration and social security | 45 | €324,343 | €99,707 | -€224,636 | -69.3% |
| Taxes | 450/3 | €324,343 | €99,707 | -€224,636 | -69.3% |
| Other amounts payable | 47/48 | €2,445,274 | €2,583,393 | +€138,119 | +5.6% |
| Operating income | 70/76A | €182,415 | - | -€182,415 | |
| Non-recurring operating income | 76A | €182,415 | - | -€182,415 | |
| Operating charges | 60/66A | €12,528 | €10,435 | -€2,093 | -16.7% |
| Services and other goods | 61 | €12,528 | €10,435 | -€2,093 | -16.7% |
| Operating profit (loss) | 9901 | €169,887 | -€10,435 | -€180,322 | |
| Financial income | 75/76B | - | €188,914 | +€188,914 | |
| Recurring financial income | 75 | - | €188,914 | +€188,914 | |
| Income from current assets | 751 | - | €188,914 | +€188,914 | |
| Financial charges | 65/66B | €59,754 | €63,264 | +€3,510 | +5.9% |
| Recurring financial charges | 65 | €59,754 | €63,264 | +€3,510 | +5.9% |
| Debt charges | 650 | €59,641 | €63,247 | +€3,606 | +6.0% |
| Other financial charges | 652/9 | €113 | €17 | -€96 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €110,133 | €115,215 | +€5,082 | +4.6% |
| Income taxes | 67/77 | €33,082 | €30,011 | -€3,071 | -9.3% |
| Taxes | 670/3 | €33,082 | €30,011 | -€3,071 | -9.3% |
| Profit (loss) for the period | 9904 | €77,051 | €85,204 | +€8,153 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,051 | €85,204 | +€8,153 | +10.6% |
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 17 October 2026 via checked.be.