FDC TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€17,290
down €17,290 (-14.0%), from €123,739 to €106,449
of which Leasing and similar rights: -€16,600
- Cash -€10,498
down €10,498 (-41.9%), from €25,053 to €14,556
mainly Contributions, distributions and other (-€35,000) and Debts after one year (-€24,536)
- Receivables after one year -€5,500
down €5,500 (-100%), from €5,500 to €0
- Debts after one year -€24,536
down €24,536 (-30.6%), from €80,235 to €55,699
- Reserves -€18,000
down €18,000 (-19.0%), from €94,860 to €76,860
- Other debts +€13,400
up €13,400 (+838%), from €1,600 to €15,000
- Tax, wage and social debts -€7,645
down €7,645 (-38.3%), from €19,957 to €12,312
- Trade debts +€5,102
up €5,102 (+48.6%), from €10,506 to €15,608
- Gross operating margin +€2,610
up €2,610 (+3.7%), from €71,519 to €74,129
- Depreciation +€1,837
up €1,837 (+7.7%), from €23,791 to €25,628
- Other operating charges +€1,156
up €1,156 (+7.3%), from €15,892 to €17,047
- Financial charges -€1,068
down €1,068 (-19.3%), from €5,543 to €4,475
- Taxes +€939
up €939 (+11.5%), from €8,126 to €9,065
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 | €254,520 | €223,366 | -€31,153 | -12.2% |
| Fixed assets | 21/28 | €123,744 | €106,454 | -€17,290 | -14.0% |
| Tangible fixed assets | 22/27 | €123,739 | €106,449 | -€17,290 | -14.0% |
| Land and buildings | 22 | €90,697 | €91,311 | +€614 | +0.7% |
| Plant, machinery and equipment | 23 | €7,552 | €7,984 | +€432 | +5.7% |
| Furniture and vehicles | 24 | €2,577 | €1,036 | -€1,541 | -59.8% |
| Leasing and similar rights | 25 | €21,102 | €4,502 | -€16,600 | -78.7% |
| Other tangible fixed assets | 26 | €1,811 | €1,616 | -€195 | -10.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €130,776 | €116,912 | -€13,863 | -10.6% |
| Amounts receivable after more than one year | 29 | €5,500 | €0 | -€5,500 | -100% |
| Other amounts receivable | 291 | €5,500 | €0 | -€5,500 | -100% |
| Amounts receivable within one year | 40/41 | €91,109 | €91,374 | +€265 | +0.3% |
| Trade receivables | 40 | €37,067 | €38,304 | +€1,237 | +3.3% |
| Other amounts receivable | 41 | €54,043 | €53,070 | -€973 | -1.8% |
| Cash at bank and in hand | 54/58 | €25,053 | €14,556 | -€10,498 | -41.9% |
| Deferred charges and accrued income | 490/1 | €9,113 | €10,982 | +€1,870 | +20.5% |
| Total equity and liabilities | 10/49 | €254,520 | €223,366 | -€31,153 | -12.2% |
| Equity | 10/15 | €114,912 | €97,826 | -€17,086 | -14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,860 | €76,860 | -€18,000 | -19.0% |
| Distributable reserves | 133 | €94,860 | €76,860 | -€18,000 | -19.0% |
| Profit (loss) carried forward | 14 | €1,452 | €2,366 | +€914 | +62.9% |
| Amounts payable | 17/49 | €139,607 | €125,541 | -€14,067 | -10.1% |
| Amounts payable after more than one year | 17 | €80,235 | €55,699 | -€24,536 | -30.6% |
| Financial debts | 170/4 | €80,235 | €55,699 | -€24,536 | -30.6% |
| Amounts payable within one year | 42/48 | €58,900 | €69,831 | +€10,930 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €23,783 | €24,536 | +€753 | +3.2% |
| Financial debts | 43 | €3,055 | €2,375 | -€680 | -22.3% |
| Credit institutions | 430/8 | €3,046 | €2,362 | -€684 | -22.5% |
| Other loans | 439 | €9 | €13 | +€4 | +44.7% |
| Trade debts | 44 | €10,506 | €15,608 | +€5,102 | +48.6% |
| Suppliers | 440/4 | €10,506 | €15,608 | +€5,102 | +48.6% |
| Taxes, remuneration and social security | 45 | €19,957 | €12,312 | -€7,645 | -38.3% |
| Taxes | 450/3 | €19,957 | €12,312 | -€7,645 | -38.3% |
| Other amounts payable | 47/48 | €1,600 | €15,000 | +€13,400 | +838% |
| Accrued charges and deferred income | 492/3 | €473 | €11 | -€461 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,791 | €25,628 | +€1,837 | +7.7% |
| Other operating charges | 640/8 | €15,892 | €17,047 | +€1,156 | +7.3% |
| Gross operating margin | 9900 | €71,519 | €74,129 | +€2,610 | +3.7% |
| Operating profit (loss) | 9901 | €31,836 | €31,454 | -€382 | -1.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,543 | €4,475 | -€1,068 | -19.3% |
| Recurring financial charges | 65 | €5,543 | €4,475 | -€1,068 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €26,292 | €26,979 | +€686 | +2.6% |
| Income taxes | 67/77 | €8,126 | €9,065 | +€939 | +11.5% |
| Profit (loss) for the period | 9904 | €18,166 | €17,914 | -€252 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,166 | €17,914 | -€252 | -1.4% |
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 15 October 2026 via checked.be.