FD Services: 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 Services
Largest movements
- Tangible fixed assets -€22,298
no longer reported in 2024 (was €22,298)
- Receivables within one year -€19,034
down €19,034 (-16.9%), from €112,797 to €93,762
of which Other amounts receivable: -€16,193
- Other debts +€119,918
up €119,918 (+55.4%), from €216,386 to €336,304
- Debts after one year -€77,556
no longer reported in 2024 (was €77,556)
- Accrued charges and deferred income -€39,526
down €39,526 (-98.5%), from €40,145 to €619
- Current portion of long-term debt -€33,911
no longer reported in 2024 (was €33,911)
- Profit (loss) carried forward -€10,750
down €10,750 (-15.0%), from -€71,549 to -€82,299
- Staff costs -€105,053
down €105,053 (-56.1%), from €187,362 to €82,309
- Gross operating margin -€80,343
down €80,343 (-40.8%), from €196,731 to €116,388
- Other operating charges +€15,763
up €15,763 (+63.5%), from €24,825 to €40,588
- Depreciation -€5,459
no longer reported in 2024 (was €5,459)
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.
Derived cash bridge
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 | €383,309 | €344,421 | -€38,888 | -10.1% |
| Fixed assets | 21/28 | €22,298 | - | -€22,298 | |
| Tangible fixed assets | 22/27 | €22,298 | - | -€22,298 | |
| Furniture and vehicles | 24 | €22,298 | - | -€22,298 | |
| Current assets | 29/58 | €361,011 | €344,421 | -€16,590 | -4.6% |
| Stocks and contracts in progress | 3 | €241,225 | €241,225 | = | 0.0% |
| Stocks | 30/36 | €241,225 | €241,225 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,797 | €93,762 | -€19,034 | -16.9% |
| Trade receivables | 40 | €96,408 | €93,566 | -€2,841 | -2.9% |
| Other amounts receivable | 41 | €16,389 | €196 | -€16,193 | -98.8% |
| Cash at bank and in hand | 54/58 | €2,061 | €5,308 | +€3,248 | +158% |
| Deferred charges and accrued income | 490/1 | €4,929 | €4,126 | -€803 | -16.3% |
| Total equity and liabilities | 10/49 | €383,309 | €344,421 | -€38,888 | -10.1% |
| Equity | 10/15 | €15,311 | €4,560 | -€10,750 | -70.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €76,859 | €76,859 | = | 0.0% |
| Distributable reserves | 133 | €76,859 | €76,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,549 | -€82,299 | -€10,750 | -15.0% |
| Amounts payable | 17/49 | €367,999 | €339,861 | -€28,138 | -7.6% |
| Amounts payable after more than one year | 17 | €77,556 | - | -€77,556 | |
| Financial debts | 170/4 | €77,556 | - | -€77,556 | |
| Amounts payable within one year | 42/48 | €250,297 | €339,243 | +€88,945 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €33,911 | - | -€33,911 | |
| Taxes, remuneration and social security | 45 | - | €2,938 | +€2,938 | |
| Taxes | 450/3 | - | €2,938 | +€2,938 | |
| Other amounts payable | 47/48 | €216,386 | €336,304 | +€119,918 | +55.4% |
| Accrued charges and deferred income | 492/3 | €40,145 | €619 | -€39,526 | -98.5% |
| Remuneration, social security and pensions | 62 | €187,362 | €82,309 | -€105,053 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | - | -€5,459 | |
| Other operating charges | 640/8 | €24,825 | €40,588 | +€15,763 | +63.5% |
| Gross operating margin | 9900 | €196,731 | €116,388 | -€80,343 | -40.8% |
| Operating profit (loss) | 9901 | -€20,915 | -€6,509 | +€14,406 | +68.9% |
| Financial income | 75/76B | €213 | - | -€213 | |
| Recurring financial income | 75 | €213 | - | -€213 | |
| Financial charges | 65/66B | €3,709 | €3,781 | +€72 | +1.9% |
| Recurring financial charges | 65 | €3,709 | €3,781 | +€72 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,411 | -€10,290 | +€14,121 | +57.8% |
| Income taxes | 67/77 | - | €460 | +€460 | |
| Profit (loss) for the period | 9904 | -€24,411 | -€10,750 | +€13,661 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,411 | -€10,750 | +€13,661 | +56.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.