FDALA: 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.
FDALA
Largest movements
- Tangible fixed assets -€6,846
down €6,846 (-37.4%), from €18,308 to €11,462
- Receivables within one year -€5,202
down €5,202 (-10.5%), from €49,370 to €44,168
of which Trade receivables: -€3,854
- Cash +€1,480
up €1,480 (+39.8%), from €3,715 to €5,196
mainly Depreciation (+€6,846) and Net result for the year (+€6,142)
- Other debts -€12,474
down €12,474 (-31.6%), from €39,512 to €27,038
- Profit (loss) carried forward +€6,142
up €6,142 (+69.0%), from €8,906 to €15,047
- Tax, wage and social debts -€4,236
down €4,236 (-96.8%), from €4,375 to €139
of which Remuneration and social security: -€4,375
- Gross operating margin +€25,461
up €25,461 (+115.6%), from €22,020 to €47,482
- Turnover +€24,074
up €24,074 (+33.8%), from €71,167 to €95,240
- Staff costs +€11,508
up €11,508 (+51.9%), from €22,174 to €33,682
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 | €71,393 | €60,825 | -€10,568 | -14.8% |
| Fixed assets | 21/28 | €18,308 | €11,462 | -€6,846 | -37.4% |
| Tangible fixed assets | 22/27 | €18,308 | €11,462 | -€6,846 | -37.4% |
| Furniture and vehicles | 24 | €18,308 | €11,462 | -€6,846 | -37.4% |
| Current assets | 29/58 | €53,085 | €49,363 | -€3,722 | -7.0% |
| Amounts receivable within one year | 40/41 | €49,370 | €44,168 | -€5,202 | -10.5% |
| Trade receivables | 40 | €35,318 | €31,464 | -€3,854 | -10.9% |
| Other amounts receivable | 41 | €14,051 | €12,704 | -€1,348 | -9.6% |
| Cash at bank and in hand | 54/58 | €3,715 | €5,196 | +€1,480 | +39.8% |
| Total equity and liabilities | 10/49 | €71,393 | €60,825 | -€10,568 | -14.8% |
| Equity | 10/15 | €27,506 | €33,647 | +€6,142 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,906 | €15,047 | +€6,142 | +69.0% |
| Amounts payable | 17/49 | €43,887 | €27,178 | -€16,710 | -38.1% |
| Amounts payable within one year | 42/48 | €43,887 | €27,178 | -€16,710 | -38.1% |
| Taxes, remuneration and social security | 45 | €4,375 | €139 | -€4,236 | -96.8% |
| Taxes | 450/3 | - | €139 | +€139 | |
| Remuneration and social security | 454/9 | €4,375 | - | -€4,375 | |
| Other amounts payable | 47/48 | €39,512 | €27,038 | -€12,474 | -31.6% |
| Turnover | 70 | €71,167 | €95,240 | +€24,074 | +33.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,945 | €53,368 | +€422 | +0.8% |
| Remuneration, social security and pensions | 62 | €22,174 | €33,682 | +€11,508 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,846 | €6,846 | = | 0.0% |
| Other operating charges | 640/8 | €1,047 | €589 | -€457 | -43.7% |
| Gross operating margin | 9900 | €22,020 | €47,482 | +€25,461 | +115.6% |
| Operating profit (loss) | 9901 | -€8,046 | €6,365 | +€14,411 | |
| Financial charges | 65/66B | €108 | €223 | +€115 | +107.0% |
| Recurring financial charges | 65 | €108 | €223 | +€115 | +107.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,154 | €6,142 | +€14,296 | |
| Profit (loss) for the period | 9904 | -€8,154 | €6,142 | +€14,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,154 | €6,142 | +€14,296 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.