FDC engineering: 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.
FDC engineering
Largest movements
- Cash +€29,541
up €29,541 (+11.7%), from €253,060 to €282,601
mainly Net result for the year (+€31,174) and Receivables within one year (+€13,480)
- Receivables within one year -€13,480
down €13,480 (-48.7%), from €27,699 to €14,218
of which Other amounts receivable: -€12,052
- Reserves +€30,000
up €30,000 (+13.3%), from €225,860 to €255,860
of which Distributable reserves: +€30,000
- Trade debts -€18,990
down €18,990 (-86.8%), from €21,872 to €2,882
- Gross operating margin -€12,345
down €12,345 (-21.0%), from €58,800 to €46,455
- Purchases and services +€8,801
up €8,801 (+31.5%), from €27,978 to €36,779
- Financial income +€4,173
new in 2024: €4,173
- Taxes -€708
down €708 (-3.9%), from €17,960 to €17,251
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.
Cash bridge derived
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 | €284,489 | €298,975 | +€14,486 | +5.1% |
| Fixed assets | 21/28 | €3,730 | €2,156 | -€1,574 | -42.2% |
| Tangible fixed assets | 22/27 | €3,730 | €2,156 | -€1,574 | -42.2% |
| Furniture and vehicles | 24 | €3,730 | €2,156 | -€1,574 | -42.2% |
| Current assets | 29/58 | €280,759 | €296,819 | +€16,060 | +5.7% |
| Amounts receivable within one year | 40/41 | €27,699 | €14,218 | -€13,480 | -48.7% |
| Trade receivables | 40 | €8,646 | €7,218 | -€1,428 | -16.5% |
| Other amounts receivable | 41 | €19,052 | €7,000 | -€12,052 | -63.3% |
| Cash at bank and in hand | 54/58 | €253,060 | €282,601 | +€29,541 | +11.7% |
| Total equity and liabilities | 10/49 | €284,489 | €298,975 | +€14,486 | +5.1% |
| Equity | 10/15 | €249,213 | €280,387 | +€31,174 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,860 | €255,860 | +€30,000 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €224,000 | €254,000 | +€30,000 | +13.4% |
| Profit (loss) carried forward | 14 | €4,753 | €5,927 | +€1,174 | +24.7% |
| Amounts payable | 17/49 | €35,276 | €18,588 | -€16,688 | -47.3% |
| Amounts payable within one year | 42/48 | €34,344 | €17,869 | -€16,475 | -48.0% |
| Trade debts | 44 | €21,872 | €2,882 | -€18,990 | -86.8% |
| Suppliers | 440/4 | €21,872 | €2,882 | -€18,990 | -86.8% |
| Taxes, remuneration and social security | 45 | €12,472 | €14,987 | +€2,515 | +20.2% |
| Taxes | 450/3 | €12,472 | €14,987 | +€2,515 | +20.2% |
| Accrued charges and deferred income | 492/3 | €932 | €719 | -€213 | -22.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,978 | €36,779 | +€8,801 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,799 | €1,574 | -€225 | -12.5% |
| Other operating charges | 640/8 | €178 | €567 | +€389 | +218.7% |
| Gross operating margin | 9900 | €58,800 | €46,455 | -€12,345 | -21.0% |
| Operating profit (loss) | 9901 | €56,823 | €44,314 | -€12,509 | -22.0% |
| Financial income | 75/76B | - | €4,173 | +€4,173 | |
| Recurring financial income | 75 | - | €4,173 | +€4,173 | |
| Financial charges | 65/66B | €63 | €62 | -€1 | -1.1% |
| Recurring financial charges | 65 | €63 | €62 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €56,760 | €48,425 | -€8,335 | -14.7% |
| Income taxes | 67/77 | €17,960 | €17,251 | -€708 | -3.9% |
| Profit (loss) for the period | 9904 | €38,801 | €31,174 | -€7,627 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,801 | €31,174 | -€7,627 | -19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.