FD TECHNICS: 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 TECHNICS
Largest movements
- Cash -€8,243
down €8,243 (-16.5%), from €49,976 to €41,733
mainly Contributions, distributions and other (-€73,574) and Investment in fixed assets (net) (-€4,445)
- Receivables within one year -€3,984
down €3,984 (-15.1%), from €26,317 to €22,333
of which Trade receivables: -€6,051
- Tangible fixed assets +€3,010
up €3,010 (+180.9%), from €1,664 to €4,673
of which Other tangible fixed assets: +€3,509
- Deferred charges and accrued income -€878
down €878 (-23.6%), from €3,716 to €2,838
- Reserves -€46,702
no longer reported in 2025 (was €46,702)
- Other debts +€37,286
up €37,286 (+3711.0%), from €1,005 to €38,291
- Tax, wage and social debts -€1,991
down €1,991 (-19.3%), from €10,293 to €8,302
- Trade debts +€1,277
up €1,277 (+37.3%), from €3,429 to €4,706
- Gross operating margin -€21,244
down €21,244 (-36.3%), from €58,529 to €37,284
- Taxes -€5,067
down €5,067 (-40.3%), from €12,565 to €7,498
- Financial income -€4,598
down €4,598 (-90.2%), from €5,098 to €500
of which Non-recurring financial income: -€4,462
- Depreciation -€1,459
down €1,459 (-50.4%), from €2,894 to €1,436
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.
Cash bridge derived
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 | €81,673 | €71,577 | -€10,096 | -12.4% |
| Fixed assets | 21/28 | €1,664 | €4,673 | +€3,010 | +180.9% |
| Tangible fixed assets | 22/27 | €1,664 | €4,673 | +€3,010 | +180.9% |
| Furniture and vehicles | 24 | €499 | - | -€499 | |
| Other tangible fixed assets | 26 | €1,164 | €4,673 | +€3,509 | +301.3% |
| Current assets | 29/58 | €80,009 | €66,904 | -€13,105 | -16.4% |
| Amounts receivable within one year | 40/41 | €26,317 | €22,333 | -€3,984 | -15.1% |
| Trade receivables | 40 | €22,882 | €16,831 | -€6,051 | -26.4% |
| Other amounts receivable | 41 | €3,435 | €5,502 | +€2,067 | +60.2% |
| Cash at bank and in hand | 54/58 | €49,976 | €41,733 | -€8,243 | -16.5% |
| Deferred charges and accrued income | 490/1 | €3,716 | €2,838 | -€878 | -23.6% |
| Total equity and liabilities | 10/49 | €81,673 | €71,577 | -€10,096 | -12.4% |
| Equity | 10/15 | €65,302 | €18,600 | -€46,702 | -71.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,702 | - | -€46,702 | |
| Distributable reserves | 133 | €46,702 | - | -€46,702 | |
| Amounts payable | 17/49 | €16,371 | €52,977 | +€36,606 | +223.6% |
| Amounts payable within one year | 42/48 | €15,986 | €52,583 | +€36,597 | +228.9% |
| Financial debts | 43 | €1,259 | €1,284 | +€24 | +1.9% |
| Credit institutions | 430/8 | €1,259 | €1,284 | +€24 | +1.9% |
| Trade debts | 44 | €3,429 | €4,706 | +€1,277 | +37.3% |
| Suppliers | 440/4 | €3,429 | €4,706 | +€1,277 | +37.3% |
| Taxes, remuneration and social security | 45 | €10,293 | €8,302 | -€1,991 | -19.3% |
| Taxes | 450/3 | €10,293 | €8,302 | -€1,991 | -19.3% |
| Other amounts payable | 47/48 | €1,005 | €38,291 | +€37,286 | +3711.0% |
| Accrued charges and deferred income | 492/3 | €385 | €394 | +€9 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,894 | €1,436 | -€1,459 | -50.4% |
| Other operating charges | 640/8 | €875 | €898 | +€22 | +2.6% |
| Gross operating margin | 9900 | €58,529 | €37,284 | -€21,244 | -36.3% |
| Operating profit (loss) | 9901 | €54,759 | €34,951 | -€19,808 | -36.2% |
| Financial income | 75/76B | €5,098 | €500 | -€4,598 | -90.2% |
| Recurring financial income | 75 | €223 | €87 | -€136 | -61.1% |
| Non-recurring financial income | 76B | €4,875 | €413 | -€4,462 | -91.5% |
| Financial charges | 65/66B | €651 | €1,082 | +€431 | +66.2% |
| Recurring financial charges | 65 | €651 | €709 | +€59 | +9.0% |
| Non-recurring financial charges | 66B | - | €372 | +€372 | |
| Profit (loss) for the period before taxes | 9903 | €59,207 | €34,370 | -€24,837 | -41.9% |
| Income taxes | 67/77 | €12,565 | €7,498 | -€5,067 | -40.3% |
| Profit (loss) for the period | 9904 | €46,642 | €26,872 | -€19,770 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,642 | €26,872 | -€19,770 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.