FD DRUKKERIJ: 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 DRUKKERIJ
Largest movements
- Receivables within one year -€7,355
down €7,355 (-55.1%), from €13,361 to €6,006
of which Trade receivables: -€7,645
- Cash -€4,400
down €4,400 (-51.0%), from €8,621 to €4,221
mainly Net result for the year (-€11,735) and Trade debts (-€2,877)
- Tangible fixed assets -€3,436
down €3,436 (-30.0%), from €11,433 to €7,998
of which Land and buildings: -€1,784
- Profit (loss) carried forward -€11,735
down €11,735 (-22.5%), from -€52,084 to -€63,819
- Trade debts -€2,877
down €2,877 (-58.5%), from €4,920 to €2,043
- Tax, wage and social debts -€932
down €932 (-75.5%), from €1,234 to €302
- Other debts +€500
up €500 (+47.4%), from €1,054 to €1,554
- Gross operating margin -€11,015
down €11,015, from €5,750 to -€5,265
- Depreciation -€664
down €664 (-16.2%), from €4,100 to €3,436
- Other operating charges -€202
down €202 (-7.2%), from €2,811 to €2,609
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 | €38,754 | €23,709 | -€15,045 | -38.8% |
| Fixed assets | 21/28 | €12,168 | €8,733 | -€3,436 | -28.2% |
| Tangible fixed assets | 22/27 | €11,433 | €7,998 | -€3,436 | -30.0% |
| Land and buildings | 22 | €6,527 | €4,743 | -€1,784 | -27.3% |
| Furniture and vehicles | 24 | €4,906 | €3,255 | -€1,651 | -33.7% |
| Financial fixed assets | 28 | €735 | €735 | = | 0.0% |
| Current assets | 29/58 | €26,585 | €14,976 | -€11,609 | -43.7% |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,361 | €6,006 | -€7,355 | -55.1% |
| Trade receivables | 40 | €13,361 | €5,716 | -€7,645 | -57.2% |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €8,621 | €4,221 | -€4,400 | -51.0% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,249 | +€146 | +13.2% |
| Total equity and liabilities | 10/49 | €38,754 | €23,709 | -€15,045 | -38.8% |
| Equity | 10/15 | -€37,824 | -€49,559 | -€11,735 | -31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,084 | -€63,819 | -€11,735 | -22.5% |
| Provisions and deferred taxes | 16 | €69,370 | €69,370 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €69,370 | €69,370 | = | 0.0% |
| Pensions and similar obligations | 160 | €69,370 | €69,370 | = | 0.0% |
| Amounts payable | 17/49 | €7,208 | €3,899 | -€3,309 | -45.9% |
| Amounts payable within one year | 42/48 | €7,208 | €3,899 | -€3,309 | -45.9% |
| Trade debts | 44 | €4,920 | €2,043 | -€2,877 | -58.5% |
| Suppliers | 440/4 | €4,920 | €2,043 | -€2,877 | -58.5% |
| Taxes, remuneration and social security | 45 | €1,234 | €302 | -€932 | -75.5% |
| Taxes | 450/3 | €1,234 | €302 | -€932 | -75.5% |
| Other amounts payable | 47/48 | €1,054 | €1,554 | +€500 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,100 | €3,436 | -€664 | -16.2% |
| Other operating charges | 640/8 | €2,811 | €2,609 | -€202 | -7.2% |
| Gross operating margin | 9900 | €5,750 | -€5,265 | -€11,015 | |
| Operating profit (loss) | 9901 | -€1,160 | -€11,310 | -€10,150 | -875% |
| Financial charges | 65/66B | €415 | €425 | +€11 | +2.6% |
| Recurring financial charges | 65 | €415 | €425 | +€11 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,575 | -€11,735 | -€10,161 | -645% |
| Profit (loss) for the period | 9904 | -€1,575 | -€11,735 | -€10,161 | -645% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,575 | -€11,735 | -€10,161 | -645% |
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 19 October 2026 via checked.be.