FDDC: 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.
FDDC
Largest movements
- Tangible fixed assets -€96,814
down €96,814 (-6.2%), from €1.5m to €1.5m
of which Plant, machinery and equipment: -€74,464
- Cash -€58,837
down €58,837 (-90.9%), from €64,714 to €5,877
mainly Net result for the year (-€242,476) and Trade debts (-€40,438)
- Receivables within one year -€48,690
down €48,690 (-40.7%), from €119,759 to €71,069
of which Other amounts receivable: -€49,015
- Profit (loss) carried forward -€242,476
down €242,476 (-19.8%), from -€1.2m to -€1.5m
- Other debts +€81,000
up €81,000 (+3.3%), from €2.5m to €2.5m
- Trade debts -€40,438
down €40,438 (-8.3%), from €488,001 to €447,563
- Gross operating margin +€59,312
up €59,312 (+30.1%), from -€196,768 to -€137,456
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 | €1,738,519 | €1,533,183 | -€205,336 | -11.8% |
| Fixed assets | 21/28 | €1,550,439 | €1,452,423 | -€98,016 | -6.3% |
| Intangible fixed assets | 21 | €1,202 | €0 | -€1,202 | -100.0% |
| Tangible fixed assets | 22/27 | €1,549,237 | €1,452,423 | -€96,814 | -6.2% |
| Land and buildings | 22 | €340,205 | €317,856 | -€22,349 | -6.6% |
| Plant, machinery and equipment | 23 | €1,209,032 | €1,134,567 | -€74,464 | -6.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €188,080 | €80,759 | -€107,320 | -57.1% |
| Amounts receivable within one year | 40/41 | €119,759 | €71,069 | -€48,690 | -40.7% |
| Trade receivables | 40 | €45,550 | €45,875 | +€325 | +0.7% |
| Other amounts receivable | 41 | €74,209 | €25,194 | -€49,015 | -66.0% |
| Cash at bank and in hand | 54/58 | €64,714 | €5,877 | -€58,837 | -90.9% |
| Deferred charges and accrued income | 490/1 | €3,607 | €3,813 | +€206 | +5.7% |
| Total equity and liabilities | 10/49 | €1,738,519 | €1,533,183 | -€205,336 | -11.8% |
| Equity | 10/15 | -€1,206,308 | -€1,448,784 | -€242,476 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,224,908 | -€1,467,384 | -€242,476 | -19.8% |
| Amounts payable | 17/49 | €2,944,827 | €2,981,966 | +€37,139 | +1.3% |
| Amounts payable within one year | 42/48 | €2,944,732 | €2,981,966 | +€37,234 | +1.3% |
| Trade debts | 44 | €488,001 | €447,563 | -€40,438 | -8.3% |
| Suppliers | 440/4 | €488,001 | €447,563 | -€40,438 | -8.3% |
| Taxes, remuneration and social security | 45 | €3,528 | €200 | -€3,328 | -94.3% |
| Taxes | 450/3 | €3,528 | €200 | -€3,328 | -94.3% |
| Other amounts payable | 47/48 | €2,453,203 | €2,534,203 | +€81,000 | +3.3% |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,295 | €98,016 | -€1,279 | -1.3% |
| Other operating charges | 640/8 | €6,116 | €6,858 | +€742 | +12.1% |
| Gross operating margin | 9900 | -€196,768 | -€137,456 | +€59,312 | +30.1% |
| Operating profit (loss) | 9901 | -€302,178 | -€242,329 | +€59,849 | +19.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €176 | €146 | -€30 | -17.0% |
| Recurring financial charges | 65 | €176 | €146 | -€30 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€302,355 | -€242,476 | +€59,879 | +19.8% |
| Profit (loss) for the period | 9904 | -€302,355 | -€242,476 | +€59,879 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€302,355 | -€242,476 | +€59,879 | +19.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.