FD SOUND DESIGN: what changed
FD SOUND DESIGN
Largest movements
- Cash -€8,466
down €8,466 (-42.6%), from €19,870 to €11,404
mainly Contributions, distributions and other (-€20,000) and Other debts (-€12,900)
- Receivables within one year +€6,928
up €6,928 (+33.8%), from €20,478 to €27,406
of which Trade receivables: +€8,502
- Tangible fixed assets +€3,445
up €3,445 (+27.6%), from €12,478 to €15,923
of which Furniture and vehicles: +€8,398
- Other debts -€12,900
no longer reported in 2025 (was €12,900)
- Profit (loss) carried forward +€12,094
up €12,094 (+269%), from €4,498 to €16,591
- Tax, wage and social debts +€3,214
up €3,214 (+23.8%), from €13,494 to €16,708
- Gross operating margin +€3,766
up €3,766 (+9.7%), from €38,745 to €42,511
- Taxes +€2,893
up €2,893 (+1,808%), from €160 to €3,053
- Depreciation +€2,189
up €2,189 (+49.2%), from €4,450 to €6,639
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,826 | €54,732 | +€1,907 | +3.6% |
| Fixed assets | 21/28 | €12,478 | €15,923 | +€3,445 | +27.6% |
| Tangible fixed assets | 22/27 | €12,478 | €15,923 | +€3,445 | +27.6% |
| Furniture and vehicles | 24 | €7,525 | €15,923 | +€8,398 | +112% |
| Leasing and similar rights | 25 | €4,953 | - | -€4,953 | |
| Current assets | 29/58 | €40,348 | €38,810 | -€1,538 | -3.8% |
| Amounts receivable within one year | 40/41 | €20,478 | €27,406 | +€6,928 | +33.8% |
| Trade receivables | 40 | €18,590 | €27,092 | +€8,502 | +45.7% |
| Other amounts receivable | 41 | €1,889 | €314 | -€1,575 | -83.4% |
| Cash at bank and in hand | 54/58 | €19,870 | €11,404 | -€8,466 | -42.6% |
| Total equity and liabilities | 10/49 | €52,826 | €54,732 | +€1,907 | +3.6% |
| Equity | 10/15 | €24,903 | €36,996 | +€12,094 | +48.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,498 | €16,591 | +€12,094 | +269% |
| Amounts payable | 17/49 | €27,923 | €17,736 | -€10,187 | -36.5% |
| Amounts payable within one year | 42/48 | €27,923 | €17,736 | -€10,187 | -36.5% |
| Trade debts | 44 | €1,529 | €1,028 | -€501 | -32.8% |
| Suppliers | 440/4 | €1,529 | €1,028 | -€501 | -32.8% |
| Taxes, remuneration and social security | 45 | €13,494 | €16,708 | +€3,214 | +23.8% |
| Taxes | 450/3 | €13,494 | €16,708 | +€3,214 | +23.8% |
| Other amounts payable | 47/48 | €12,900 | - | -€12,900 | |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,450 | €6,639 | +€2,189 | +49.2% |
| Other operating charges | 640/8 | €917 | €635 | -€282 | -30.7% |
| Non-recurring operating charges | 66A | -€78 | - | +€78 | |
| Gross operating margin | 9900 | €38,745 | €42,511 | +€3,766 | +9.7% |
| Operating profit (loss) | 9901 | €33,457 | €35,238 | +€1,781 | +5.3% |
| Financial charges | 65/66B | €73 | €91 | +€19 | +25.5% |
| Recurring financial charges | 65 | €73 | €91 | +€19 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €33,384 | €35,146 | +€1,762 | +5.3% |
| Income taxes | 67/77 | €160 | €3,053 | +€2,893 | +1,808% |
| Profit (loss) for the period | 9904 | €33,224 | €32,094 | -€1,130 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,224 | €32,094 | -€1,130 | -3.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.