FDC TOITURE: 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.
FDC TOITURE
Largest movements
- Cash +€44,295
up €44,295 (+124%), from €35,609 to €79,904
mainly Net result for the year (+€55,126) and Depreciation (+€27,630)
- Tangible fixed assets -€26,196
down €26,196 (-34.3%), from €76,451 to €50,256
of which Leasing and similar rights: -€21,380
- Stocks and contracts +€3,695
up €3,695 (+911%), from €405 to €4,100
- Profit (loss) carried forward +€55,126
up €55,126 (+295%), from €18,716 to €73,842
- Trade debts -€21,150
down €21,150 (-83.5%), from €25,325 to €4,175
- Debts after one year -€15,273
down €15,273 (-22.3%), from €68,384 to €53,111
- Tax, wage and social debts +€3,635
up €3,635 (+74.8%), from €4,860 to €8,495
- Gross operating margin +€54,615
up €54,615 (+122%), from €44,700 to €99,315
- Taxes +€11,335
up €11,335 (+2,519%), from €450 to €11,785
- Depreciation -€8,840
down €8,840 (-24.2%), from €36,470 to €27,630
- Financial charges -€1,322
down €1,322 (-25.9%), from €5,109 to €3,787
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.
Derived cash bridge
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 | €135,298 | €157,896 | +€22,598 | +16.7% |
| Fixed assets | 21/28 | €76,451 | €50,256 | -€26,196 | -34.3% |
| Tangible fixed assets | 22/27 | €76,451 | €50,256 | -€26,196 | -34.3% |
| Plant, machinery and equipment | 23 | - | €1,104 | +€1,104 | |
| Furniture and vehicles | 24 | €4,670 | - | -€4,670 | |
| Leasing and similar rights | 25 | €69,412 | €48,032 | -€21,380 | -30.8% |
| Other tangible fixed assets | 26 | €2,370 | €1,120 | -€1,250 | -52.8% |
| Current assets | 29/58 | €58,847 | €107,641 | +€48,794 | +82.9% |
| Stocks and contracts in progress | 3 | €405 | €4,100 | +€3,695 | +911% |
| Stocks | 30/36 | €405 | €4,100 | +€3,695 | +911% |
| Amounts receivable within one year | 40/41 | €22,832 | €23,066 | +€234 | +1.0% |
| Trade receivables | 40 | €19,375 | €19,078 | -€298 | -1.5% |
| Other amounts receivable | 41 | €3,457 | €3,989 | +€532 | +15.4% |
| Cash at bank and in hand | 54/58 | €35,609 | €79,904 | +€44,295 | +124% |
| Deferred charges and accrued income | 490/1 | - | €570 | +€570 | |
| Total equity and liabilities | 10/49 | €135,298 | €157,896 | +€22,598 | +16.7% |
| Equity | 10/15 | €21,716 | €76,842 | +€55,126 | +254% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,716 | €73,842 | +€55,126 | +295% |
| Amounts payable | 17/49 | €113,582 | €81,054 | -€32,527 | -28.6% |
| Amounts payable after more than one year | 17 | €68,384 | €53,111 | -€15,273 | -22.3% |
| Financial debts | 170/4 | €68,384 | €53,111 | -€15,273 | -22.3% |
| Amounts payable within one year | 42/48 | €45,197 | €27,943 | -€17,254 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €14,579 | €15,273 | +€694 | +4.8% |
| Trade debts | 44 | €25,325 | €4,175 | -€21,150 | -83.5% |
| Suppliers | 440/4 | €25,325 | €4,175 | -€21,150 | -83.5% |
| Taxes, remuneration and social security | 45 | €4,860 | €8,495 | +€3,635 | +74.8% |
| Taxes | 450/3 | €4,860 | €8,495 | +€3,635 | +74.8% |
| Other amounts payable | 47/48 | €433 | - | -€433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,470 | €27,630 | -€8,840 | -24.2% |
| Other operating charges | 640/8 | €1,128 | €1,075 | -€52 | -4.6% |
| Gross operating margin | 9900 | €44,700 | €99,315 | +€54,615 | +122% |
| Operating profit (loss) | 9901 | €7,102 | €70,610 | +€63,507 | +894% |
| Financial income | 75/76B | €40 | €88 | +€48 | +117% |
| Recurring financial income | 75 | €40 | €88 | +€48 | +117% |
| Financial charges | 65/66B | €5,109 | €3,787 | -€1,322 | -25.9% |
| Recurring financial charges | 65 | €5,109 | €3,787 | -€1,322 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €2,034 | €66,910 | +€64,877 | +3,190% |
| Income taxes | 67/77 | €450 | €11,785 | +€11,335 | +2,519% |
| Profit (loss) for the period | 9904 | €1,584 | €55,126 | +€53,542 | +3,381% |
| Profit (loss) for the period to be appropriated | 9905 | €1,584 | €55,126 | +€53,542 | +3,381% |
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 1 November 2026 via checked.be.