FD Concepts: 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 Concepts
Largest movements
- Cash +€4,043
new in 2024: €4,043
mainly Net result for the year (+€3,764) and Tax, wage and social debts (+€2,757)
- Tangible fixed assets +€2,126
up €2,126 (+381.7%), from €557 to €2,683
of which Plant, machinery and equipment: +€2,405
- Receivables within one year +€636
new in 2024: €636
of which Trade receivables: +€521
- Stocks and contracts +€315
new in 2024: €315
- Profit (loss) carried forward +€3,764
up €3,764 (+8.5%), from -€44,256 to -€40,492
- Tax, wage and social debts +€2,757
new in 2024: €2,757
of which Remuneration and social security: +€2,342
- Trade debts +€615
new in 2024: €615
- Gross operating margin +€7,124
new in 2024: €7,124
- Staff costs +€2,924
new in 2024: €2,924
- Other operating charges +€75
new in 2024: €75
- Depreciation +€75
up €75 (+26.7%), from €279 to €354
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 | €557 | €7,677 | +€7,120 | +1278.2% |
| Fixed assets | 21/28 | €557 | €2,683 | +€2,126 | +381.7% |
| Tangible fixed assets | 22/27 | €557 | €2,683 | +€2,126 | +381.7% |
| Plant, machinery and equipment | 23 | - | €2,405 | +€2,405 | |
| Furniture and vehicles | 24 | €557 | €278 | -€279 | -50.1% |
| Current assets | 29/58 | - | €4,994 | +€4,994 | |
| Stocks and contracts in progress | 3 | - | €315 | +€315 | |
| Stocks | 30/36 | - | €315 | +€315 | |
| Amounts receivable within one year | 40/41 | - | €636 | +€636 | |
| Trade receivables | 40 | - | €521 | +€521 | |
| Other amounts receivable | 41 | - | €115 | +€115 | |
| Cash at bank and in hand | 54/58 | - | €4,043 | +€4,043 | |
| Total equity and liabilities | 10/49 | €557 | €7,677 | +€7,120 | +1278.2% |
| Equity | 10/15 | -€25,704 | -€21,940 | +€3,764 | +14.6% |
| Contributions | 10/11 | €18,552 | €18,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,256 | -€40,492 | +€3,764 | +8.5% |
| Amounts payable | 17/49 | €26,261 | €29,617 | +€3,356 | +12.8% |
| Amounts payable within one year | 42/48 | €26,261 | €29,617 | +€3,356 | +12.8% |
| Trade debts | 44 | - | €615 | +€615 | |
| Suppliers | 440/4 | - | €615 | +€615 | |
| Taxes, remuneration and social security | 45 | - | €2,757 | +€2,757 | |
| Taxes | 450/3 | - | €415 | +€415 | |
| Remuneration and social security | 454/9 | - | €2,342 | +€2,342 | |
| Other amounts payable | 47/48 | €26,261 | €26,245 | -€16 | -0.1% |
| Remuneration, social security and pensions | 62 | - | €2,924 | +€2,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €354 | +€75 | +26.7% |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | - | €7,124 | +€7,124 | |
| Operating profit (loss) | 9901 | -€279 | €3,771 | +€4,050 | |
| Financial charges | 65/66B | - | €7 | +€7 | |
| Recurring financial charges | 65 | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | -€279 | €3,764 | +€4,043 | |
| Profit (loss) for the period | 9904 | -€279 | €3,764 | +€4,043 | |
| Profit (loss) for the period to be appropriated | 9905 | -€279 | €3,764 | +€4,043 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.