FDH101: 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.
FDH101
Largest movements
- Tangible fixed assets +€9,610
up €9,610 (+320.6%), from €2,997 to €12,607
of which Furniture and vehicles: +€11,817
- Receivables within one year -€2,606
down €2,606 (-28.1%), from €9,269 to €6,663
of which Trade receivables: -€4,793
- Cash +€2,264
up €2,264 (+17.1%), from €13,214 to €15,478
mainly Tax, wage and social debts (+€7,419) and Accrued charges and deferred income (+€6,653)
- Deferred charges and accrued income +€1,167
up €1,167 (+5436.5%), from €21 to €1,189
- Tax, wage and social debts +€7,419
up €7,419 (+93.4%), from €7,943 to €15,362
of which Remuneration and social security: +€6,632
- Accrued charges and deferred income +€6,653
new in 2025: €6,653
- Trade debts -€2,779
down €2,779 (-40.6%), from €6,842 to €4,062
- Other debts -€2,658
down €2,658 (-49.4%), from €5,380 to €2,722
- Profit (loss) carried forward +€1,802
up €1,802 (+88.5%), from €2,037 to €3,838
- Gross operating margin +€66,272
up €66,272 (+143.8%), from €46,085 to €112,357
- Staff costs +€60,992
up €60,992 (+154.9%), from €39,363 to €100,356
- Depreciation +€2,346
up €2,346 (+6709.1%), from €35 to €2,381
- Financial charges +€2,326
up €2,326 (+144.8%), from €1,607 to €3,933
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 | €25,501 | €35,937 | +€10,436 | +40.9% |
| Fixed assets | 21/28 | €2,997 | €12,607 | +€9,610 | +320.6% |
| Tangible fixed assets | 22/27 | €2,997 | €12,607 | +€9,610 | +320.6% |
| Plant, machinery and equipment | 23 | €997 | €791 | -€206 | -20.7% |
| Furniture and vehicles | 24 | - | €11,817 | +€11,817 | |
| Assets under construction and advance payments | 27 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €22,504 | €23,329 | +€825 | +3.7% |
| Amounts receivable within one year | 40/41 | €9,269 | €6,663 | -€2,606 | -28.1% |
| Trade receivables | 40 | €5,872 | €1,079 | -€4,793 | -81.6% |
| Other amounts receivable | 41 | €3,397 | €5,584 | +€2,186 | +64.4% |
| Cash at bank and in hand | 54/58 | €13,214 | €15,478 | +€2,264 | +17.1% |
| Deferred charges and accrued income | 490/1 | €21 | €1,189 | +€1,167 | +5436.5% |
| Total equity and liabilities | 10/49 | €25,501 | €35,937 | +€10,436 | +40.9% |
| Equity | 10/15 | €5,037 | €6,838 | +€1,802 | +35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,037 | €3,838 | +€1,802 | +88.5% |
| Amounts payable | 17/49 | €20,465 | €29,099 | +€8,634 | +42.2% |
| Amounts payable within one year | 42/48 | €20,465 | €22,446 | +€1,981 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €300 | €300 | = | 0.0% |
| Trade debts | 44 | €6,842 | €4,062 | -€2,779 | -40.6% |
| Suppliers | 440/4 | €6,842 | €4,062 | -€2,779 | -40.6% |
| Taxes, remuneration and social security | 45 | €7,943 | €15,362 | +€7,419 | +93.4% |
| Taxes | 450/3 | €1,118 | €1,904 | +€787 | +70.4% |
| Remuneration and social security | 454/9 | €6,825 | €13,457 | +€6,632 | +97.2% |
| Other amounts payable | 47/48 | €5,380 | €2,722 | -€2,658 | -49.4% |
| Accrued charges and deferred income | 492/3 | - | €6,653 | +€6,653 | |
| Remuneration, social security and pensions | 62 | €39,363 | €100,356 | +€60,992 | +154.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €2,381 | +€2,346 | +6709.1% |
| Other operating charges | 640/8 | €1,094 | €1,593 | +€499 | +45.6% |
| Gross operating margin | 9900 | €46,085 | €112,357 | +€66,272 | +143.8% |
| Operating profit (loss) | 9901 | €5,593 | €8,027 | +€2,434 | +43.5% |
| Financial income | 75/76B | €5 | €31 | +€26 | +537.8% |
| Recurring financial income | 75 | €5 | €31 | +€26 | +537.8% |
| Financial charges | 65/66B | €1,607 | €3,933 | +€2,326 | +144.8% |
| Recurring financial charges | 65 | €1,607 | €3,933 | +€2,326 | +144.8% |
| Profit (loss) for the period before taxes | 9903 | €3,991 | €4,124 | +€134 | +3.3% |
| Income taxes | 67/77 | €1,095 | €1,490 | +€395 | +36.0% |
| Profit (loss) for the period | 9904 | €2,896 | €2,635 | -€261 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,896 | €2,635 | -€261 | -9.0% |
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 9 October 2026 via checked.be.