FDC Systems: 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 Systems
Largest movements
- Receivables within one year +€32,768
up €32,768 (+38.4%), from €85,363 to €118,131
of which Trade receivables: +€47,087
- Deferred charges and accrued income -€3,945
down €3,945 (-75.0%), from €5,263 to €1,318
- Other debts +€132,453
up €132,453 (+78.0%), from €169,847 to €302,300
- Profit (loss) carried forward -€94,253
down €94,253 (-100.0%), from €94,253 to €0
- Tax, wage and social debts -€9,627
down €9,627 (-42.5%), from €22,634 to €13,007
of which Taxes: -€6,730
- Accrued charges and deferred income +€8,118
up €8,118 (+88.1%), from €9,210 to €17,327
- Trade debts -€5,179
down €5,179 (-73.6%), from €7,039 to €1,860
- Gross operating margin +€13,553
up €13,553 (+24.0%), from €56,579 to €70,132
- Taxes +€1,716
up €1,716 (+17.3%), from €9,910 to €11,625
- Other operating charges +€1,639
up €1,639 (+114.1%), from €1,436 to €3,076
- Financial charges -€1,291
down €1,291 (-13.7%), from €9,439 to €8,148
- Depreciation +€1,020
up €1,020 (+18.1%), from €5,631 to €6,651
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 | €323,388 | €354,899 | +€31,512 | +9.7% |
| Fixed assets | 21/28 | €230,797 | €233,275 | +€2,478 | +1.1% |
| Tangible fixed assets | 22/27 | €230,797 | €233,275 | +€2,478 | +1.1% |
| Land and buildings | 22 | €230,797 | €225,165 | -€5,631 | -2.4% |
| Furniture and vehicles | 24 | - | €8,109 | +€8,109 | |
| Current assets | 29/58 | €92,591 | €121,624 | +€29,034 | +31.4% |
| Amounts receivable within one year | 40/41 | €85,363 | €118,131 | +€32,768 | +38.4% |
| Trade receivables | 40 | €65,872 | €112,959 | +€47,087 | +71.5% |
| Other amounts receivable | 41 | €19,491 | €5,172 | -€14,319 | -73.5% |
| Cash at bank and in hand | 54/58 | €1,964 | €2,175 | +€211 | +10.7% |
| Deferred charges and accrued income | 490/1 | €5,263 | €1,318 | -€3,945 | -75.0% |
| Total equity and liabilities | 10/49 | €323,388 | €354,899 | +€31,512 | +9.7% |
| Equity | 10/15 | €114,658 | €20,405 | -€94,253 | -82.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,253 | €0 | -€94,253 | -100.0% |
| Amounts payable | 17/49 | €208,730 | €334,494 | +€125,764 | +60.3% |
| Amounts payable within one year | 42/48 | €199,520 | €317,167 | +€117,647 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,039 | €1,860 | -€5,179 | -73.6% |
| Suppliers | 440/4 | €7,039 | €1,860 | -€5,179 | -73.6% |
| Taxes, remuneration and social security | 45 | €22,634 | €13,007 | -€9,627 | -42.5% |
| Taxes | 450/3 | €19,737 | €13,007 | -€6,730 | -34.1% |
| Remuneration and social security | 454/9 | €2,897 | €0 | -€2,897 | -100.0% |
| Other amounts payable | 47/48 | €169,847 | €302,300 | +€132,453 | +78.0% |
| Accrued charges and deferred income | 492/3 | €9,210 | €17,327 | +€8,118 | +88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,631 | €6,651 | +€1,020 | +18.1% |
| Other operating charges | 640/8 | €1,436 | €3,076 | +€1,639 | +114.1% |
| Gross operating margin | 9900 | €56,579 | €70,132 | +€13,553 | +24.0% |
| Operating profit (loss) | 9901 | €49,512 | €60,405 | +€10,894 | +22.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,439 | €8,148 | -€1,291 | -13.7% |
| Recurring financial charges | 65 | €9,439 | €8,148 | -€1,291 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €40,073 | €52,257 | +€12,184 | +30.4% |
| Income taxes | 67/77 | €9,910 | €11,625 | +€1,716 | +17.3% |
| Profit (loss) for the period | 9904 | €30,163 | €40,632 | +€10,469 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,163 | €40,632 | +€10,469 | +34.7% |
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 2 October 2026 via checked.be.