FDB SERVICE: 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.
FDB SERVICE
Largest movements
- Stocks and contracts +€3,626
up €3,626 (+4.4%), from €82,337 to €85,963
- Receivables within one year -€3,373
down €3,373 (-4.3%), from €79,333 to €75,960
of which Other amounts receivable: -€2,737
- Reserves +€6,749
up €6,749 (+27.1%), from €24,944 to €31,694
- Short-term financial debts -€4,902
down €4,902 (-20.4%), from €24,026 to €19,125
- Current portion of long-term debt -€2,840
down €2,840 (-76.7%), from €3,702 to €862
- Depreciation -€4,704
down €4,704 (-93.1%), from €5,053 to €349
- Taxes +€814
up €814 (+31.8%), from €2,562 to €3,376
- Gross operating margin -€333
down €333 (-2.0%), from €16,980 to €16,647
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 | €166,242 | €167,201 | +€958 | +0.6% |
| Fixed assets | 21/28 | €485 | €136 | -€349 | -72.0% |
| Tangible fixed assets | 22/27 | €349 | €0 | -€349 | -100.0% |
| Furniture and vehicles | 24 | €349 | €0 | -€349 | -100.0% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €165,757 | €167,065 | +€1,307 | +0.8% |
| Stocks and contracts in progress | 3 | €82,337 | €85,963 | +€3,626 | +4.4% |
| Stocks | 30/36 | €82,337 | €85,963 | +€3,626 | +4.4% |
| Amounts receivable within one year | 40/41 | €79,333 | €75,960 | -€3,373 | -4.3% |
| Trade receivables | 40 | €72,460 | €71,824 | -€636 | -0.9% |
| Other amounts receivable | 41 | €6,873 | €4,135 | -€2,737 | -39.8% |
| Cash at bank and in hand | 54/58 | €1,147 | €1,865 | +€718 | +62.6% |
| Deferred charges and accrued income | 490/1 | €2,942 | €3,277 | +€336 | +11.4% |
| Total equity and liabilities | 10/49 | €166,242 | €167,201 | +€958 | +0.6% |
| Equity | 10/15 | €37,344 | €44,094 | +€6,749 | +18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,944 | €31,694 | +€6,749 | +27.1% |
| Distributable reserves | 133 | €24,944 | €31,694 | +€6,749 | +27.1% |
| Provisions and deferred taxes | 16 | €23,245 | €23,245 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,245 | €23,245 | = | 0.0% |
| Pensions and similar obligations | 160 | €23,245 | €23,245 | = | 0.0% |
| Amounts payable | 17/49 | €105,653 | €99,861 | -€5,791 | -5.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,922 | €97,493 | -€6,428 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €3,702 | €862 | -€2,840 | -76.7% |
| Financial debts | 43 | €24,026 | €19,125 | -€4,902 | -20.4% |
| Credit institutions | 430/8 | €24,026 | €19,125 | -€4,902 | -20.4% |
| Trade debts | 44 | €53,436 | €54,423 | +€986 | +1.8% |
| Suppliers | 440/4 | €53,436 | €54,423 | +€986 | +1.8% |
| Taxes, remuneration and social security | 45 | €1,983 | €2,650 | +€667 | +33.6% |
| Taxes | 450/3 | €1,983 | €2,650 | +€667 | +33.6% |
| Other amounts payable | 47/48 | €20,774 | €20,434 | -€340 | -1.6% |
| Accrued charges and deferred income | 492/3 | €1,731 | €2,368 | +€637 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,053 | €349 | -€4,704 | -93.1% |
| Other operating charges | 640/8 | €1,681 | €1,785 | +€104 | +6.2% |
| Gross operating margin | 9900 | €16,980 | €16,647 | -€333 | -2.0% |
| Operating profit (loss) | 9901 | €10,247 | €14,514 | +€4,267 | +41.6% |
| Financial income | 75/76B | €33 | €1 | -€32 | -96.9% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -96.9% |
| Financial charges | 65/66B | €4,537 | €4,389 | -€148 | -3.3% |
| Recurring financial charges | 65 | €4,537 | €4,389 | -€148 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,743 | €10,125 | +€4,383 | +76.3% |
| Income taxes | 67/77 | €2,562 | €3,376 | +€814 | +31.8% |
| Profit (loss) for the period | 9904 | €3,181 | €6,749 | +€3,569 | +112.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,181 | €6,749 | +€3,569 | +112.2% |
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 11 October 2026 via checked.be.