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FD Driving Solutions: 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.

What changed

FD Driving Solutions

BE 0747.729.844
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€31,837
2023 · €36,380-€4,543
Equity
€43,179
2023 · €81,342-€38,163
Cash
€40,658
2023 · €69,509-€28,850
Balance sheet total
€57,918
2023 · €96,081-€38,163

Largest movements

2023 to 2024
Assets
  • Cash -€28,850

    down €28,850 (-41.5%), from €69,509 to €40,658

    mainly Contributions, distributions and other (-€70,000) and Tax, wage and social debts (-€1,087)

  • Receivables within one year -€7,940

    down €7,940 (-35.7%), from €22,226 to €14,287

    of which Other amounts receivable: -€5,134

  • Tangible fixed assets -€1,387

    down €1,387 (-33.9%), from €4,097 to €2,709

Equity and liabilities
  • Reserves -€38,163

    down €38,163 (-48.7%), from €78,342 to €40,179

  • Other debts +€1,103

    up €1,103 (+15.4%), from €7,156 to €8,259

  • Tax, wage and social debts -€1,087

    down €1,087 (-15.7%), from €6,940 to €5,853

Income statement
  • Gross operating margin -€5,977

    down €5,977 (-12.4%), from €48,321 to €42,344

  • Taxes -€1,249

    down €1,249 (-13.0%), from €9,606 to €8,358

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €36,380
Gross operating margin -€5,977
Depreciation +€316
Other operating charges +€27
Financial income -€161
Financial charges +€3
Taxes +€1,249
Result 2024 €31,837

Cash bridge derived

cash 2023 to 2024

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.

From operations +€41,150
Investment €0
Financing -€70,000
Cash 2023 €69,509
Net result for the year +€31,837
Depreciation +€1,387
Receivables within one year +€7,940
Smaller working-capital items -€30
Tax, wage and social debts -€1,087
Other debts +€1,103
Contributions, distributions and other -€70,000
Cash 2024 €40,658
Every line side by side 37 lines
Line Code 2023 2024 Change %
Total assets 20/58 €96,081 €57,918 -€38,163 -39.7%
Fixed assets 21/28 €4,097 €2,709 -€1,387 -33.9%
Tangible fixed assets 22/27 €4,097 €2,709 -€1,387 -33.9%
Furniture and vehicles 24 €4,097 €2,709 -€1,387 -33.9%
Current assets 29/58 €91,985 €55,208 -€36,776 -40.0%
Amounts receivable after more than one year 29 €0 - =
Other amounts receivable 291 €0 - =
Amounts receivable within one year 40/41 €22,226 €14,287 -€7,940 -35.7%
Trade receivables 40 €15,450 €12,645 -€2,806 -18.2%
Other amounts receivable 41 €6,776 €1,642 -€5,134 -75.8%
Cash at bank and in hand 54/58 €69,509 €40,658 -€28,850 -41.5%
Deferred charges and accrued income 490/1 €250 €263 +€14 +5.5%
Total equity and liabilities 10/49 €96,081 €57,918 -€38,163 -39.7%
Equity 10/15 €81,342 €43,179 -€38,163 -46.9%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €78,342 €40,179 -€38,163 -48.7%
Distributable reserves 133 €78,342 €40,179 -€38,163 -48.7%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €14,739 €14,738 -€0 0.0%
Amounts payable within one year 42/48 €14,739 €14,738 -€0 0.0%
Trade debts 44 €643 €627 -€16 -2.5%
Suppliers 440/4 €643 €627 -€16 -2.5%
Taxes, remuneration and social security 45 €6,940 €5,853 -€1,087 -15.7%
Taxes 450/3 €6,940 €5,853 -€1,087 -15.7%
Other amounts payable 47/48 €7,156 €8,259 +€1,103 +15.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,703 €1,387 -€316 -18.5%
Other operating charges 640/8 €675 €648 -€27 -4.0%
Gross operating margin 9900 €48,321 €42,344 -€5,977 -12.4%
Operating profit (loss) 9901 €45,944 €40,310 -€5,634 -12.3%
Financial income 75/76B €161 €0 -€161 -100.0%
Recurring financial income 75 €161 €0 -€161 -100.0%
Financial charges 65/66B €118 €115 -€3 -2.7%
Recurring financial charges 65 €118 €115 -€3 -2.7%
Profit (loss) for the period before taxes 9903 €45,986 €40,195 -€5,792 -12.6%
Income taxes 67/77 €9,606 €8,358 -€1,249 -13.0%
Profit (loss) for the period 9904 €36,380 €31,837 -€4,543 -12.5%
Profit (loss) for the period to be appropriated 9905 €36,380 €31,837 -€4,543 -12.5%

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 2 October 2026 via checked.be.