FDiscret: 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.
FDiscret
Largest movements
- Cash -€83,868
down €83,868 (-53.4%), from €157,060 to €73,192
mainly Contributions, distributions and other (-€189,648) and Tax, wage and social debts (-€9,329)
- Tangible fixed assets -€7,684
down €7,684 (-17.6%), from €43,556 to €35,872
of which Furniture and vehicles: -€9,236
- Receivables within one year -€5,492
down €5,492 (-27.8%), from €19,732 to €14,240
- Deferred charges and accrued income +€2,556
up €2,556 (+36.8%), from €6,950 to €9,506
- Reserves -€78,815
down €78,815 (-41.6%), from €189,648 to €110,833
- Tax, wage and social debts -€9,329
down €9,329 (-33.0%), from €28,313 to €18,984
of which Taxes: -€9,854
- Trade debts -€6,343
down €6,343 (-92.8%), from €6,837 to €494
- Gross operating margin +€61,660
up €61,660 (+67.2%), from €91,703 to €153,362
- Taxes +€14,238
up €14,238 (+80.8%), from €17,624 to €31,862
- Depreciation +€2,949
up €2,949 (+40.2%), from €7,333 to €10,282
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 | €227,298 | €132,810 | -€94,488 | -41.6% |
| Fixed assets | 21/28 | €43,556 | €35,872 | -€7,684 | -17.6% |
| Tangible fixed assets | 22/27 | €43,556 | €35,872 | -€7,684 | -17.6% |
| Plant, machinery and equipment | 23 | €3,912 | €5,464 | +€1,552 | +39.7% |
| Furniture and vehicles | 24 | €39,644 | €30,408 | -€9,236 | -23.3% |
| Current assets | 29/58 | €183,742 | €96,938 | -€86,804 | -47.2% |
| Amounts receivable within one year | 40/41 | €19,732 | €14,240 | -€5,492 | -27.8% |
| Other amounts receivable | 41 | €19,732 | €14,240 | -€5,492 | -27.8% |
| Cash at bank and in hand | 54/58 | €157,060 | €73,192 | -€83,868 | -53.4% |
| Deferred charges and accrued income | 490/1 | €6,950 | €9,506 | +€2,556 | +36.8% |
| Total equity and liabilities | 10/49 | €227,298 | €132,810 | -€94,488 | -41.6% |
| Equity | 10/15 | €192,148 | €113,333 | -€78,815 | -41.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €189,648 | €110,833 | -€78,815 | -41.6% |
| Distributable reserves | 133 | €189,648 | €110,833 | -€78,815 | -41.6% |
| Amounts payable | 17/49 | €35,150 | €19,477 | -€15,673 | -44.6% |
| Amounts payable within one year | 42/48 | €35,150 | €19,477 | -€15,673 | -44.6% |
| Trade debts | 44 | €6,837 | €494 | -€6,343 | -92.8% |
| Suppliers | 440/4 | €6,837 | €494 | -€6,343 | -92.8% |
| Taxes, remuneration and social security | 45 | €28,313 | €18,984 | -€9,329 | -33.0% |
| Taxes | 450/3 | €28,313 | €18,459 | -€9,854 | -34.8% |
| Remuneration and social security | 454/9 | - | €525 | +€525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,333 | €10,282 | +€2,949 | +40.2% |
| Other operating charges | 640/8 | €463 | €352 | -€112 | -24.1% |
| Gross operating margin | 9900 | €91,703 | €153,362 | +€61,660 | +67.2% |
| Operating profit (loss) | 9901 | €83,907 | €142,729 | +€58,822 | +70.1% |
| Financial income | 75/76B | €1,094 | - | -€1,094 | |
| Recurring financial income | 75 | €1,094 | - | -€1,094 | |
| Financial charges | 65/66B | - | €34 | +€34 | |
| Recurring financial charges | 65 | - | €34 | +€34 | |
| Profit (loss) for the period before taxes | 9903 | €85,001 | €142,695 | +€57,693 | +67.9% |
| Income taxes | 67/77 | €17,624 | €31,862 | +€14,238 | +80.8% |
| Profit (loss) for the period | 9904 | €67,378 | €110,833 | +€43,455 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,378 | €110,833 | +€43,455 | +64.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.