FDL TECHNIEK: 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.
FDL TECHNIEK
Largest movements
- Cash -€30,066
down €30,066 (-82.9%), from €36,273 to €6,207
mainly Contributions, distributions and other (-€57,000) and Debts after one year (-€11,162)
- Tangible fixed assets -€8,689
down €8,689 (-3.1%), from €280,529 to €271,840
of which Land and buildings: -€7,158
- Receivables within one year -€3,978
down €3,978 (-28.0%), from €14,202 to €10,224
of which Trade receivables: -€3,977
- Profit (loss) carried forward -€33,203
down €33,203 (-50.6%), from €65,604 to €32,401
- Debts after one year -€11,162
down €11,162 (-4.8%), from €234,218 to €223,056
- Trade debts +€6,292
up €6,292 (+283%), from €2,224 to €8,516
- Current portion of long-term debt -€5,972
down €5,972 (-33.3%), from €17,916 to €11,944
- Turnover +€104,354
new in 2025: €104,354
- Purchases and services +€54,719
new in 2025: €54,719
- Gross operating margin -€29,191
down €29,191 (-34.0%), from €85,852 to €56,661
- Taxes -€5,499
down €5,499 (-47.7%), from €11,516 to €6,017
- Depreciation -€2,657
down €2,657 (-14.3%), from €18,648 to €15,991
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 | €332,836 | €289,646 | -€43,190 | -13.0% |
| Fixed assets | 21/28 | €280,679 | €271,840 | -€8,839 | -3.1% |
| Tangible fixed assets | 22/27 | €280,529 | €271,840 | -€8,689 | -3.1% |
| Land and buildings | 22 | €278,998 | €271,840 | -€7,158 | -2.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,530 | - | -€1,530 | |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €52,158 | €17,806 | -€34,352 | -65.9% |
| Amounts receivable within one year | 40/41 | €14,202 | €10,224 | -€3,978 | -28.0% |
| Trade receivables | 40 | €13,669 | €9,692 | -€3,977 | -29.1% |
| Other amounts receivable | 41 | €532 | €532 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €36,273 | €6,207 | -€30,066 | -82.9% |
| Deferred charges and accrued income | 490/1 | €1,683 | €1,375 | -€308 | -18.3% |
| Total equity and liabilities | 10/49 | €332,836 | €289,646 | -€43,190 | -13.0% |
| Equity | 10/15 | €75,604 | €42,401 | -€33,203 | -43.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,604 | €32,401 | -€33,203 | -50.6% |
| Amounts payable | 17/49 | €257,232 | €247,245 | -€9,987 | -3.9% |
| Amounts payable after more than one year | 17 | €234,218 | €223,056 | -€11,162 | -4.8% |
| Financial debts | 170/4 | €234,218 | €223,056 | -€11,162 | -4.8% |
| Amounts payable within one year | 42/48 | €22,186 | €24,189 | +€2,003 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €17,916 | €11,944 | -€5,972 | -33.3% |
| Trade debts | 44 | €2,224 | €8,516 | +€6,292 | +283% |
| Suppliers | 440/4 | €2,224 | €8,516 | +€6,292 | +283% |
| Taxes, remuneration and social security | 45 | €1,562 | €1,351 | -€211 | -13.5% |
| Taxes | 450/3 | €1,562 | €1,351 | -€211 | -13.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €483 | €2,378 | +€1,895 | +392% |
| Accrued charges and deferred income | 492/3 | €828 | €0 | -€828 | -100% |
| Turnover | 70 | - | €104,354 | +€104,354 | |
| Non-recurring operating income | 76A | - | €4,255 | +€4,255 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €54,719 | +€54,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,648 | €15,991 | -€2,657 | -14.3% |
| Other operating charges | 640/8 | €3,178 | €2,648 | -€530 | -16.7% |
| Non-recurring operating charges | 66A | €2,441 | €2,423 | -€18 | -0.7% |
| Gross operating margin | 9900 | €85,852 | €56,661 | -€29,191 | -34.0% |
| Operating profit (loss) | 9901 | €61,585 | €35,599 | -€25,986 | -42.2% |
| Financial income | 75/76B | €160 | €56 | -€104 | -64.9% |
| Recurring financial income | 75 | €160 | €56 | -€104 | -64.9% |
| Financial charges | 65/66B | €7,428 | €5,841 | -€1,587 | -21.4% |
| Recurring financial charges | 65 | €7,428 | €5,841 | -€1,587 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €54,316 | €29,814 | -€24,502 | -45.1% |
| Income taxes | 67/77 | €11,516 | €6,017 | -€5,499 | -47.7% |
| Profit (loss) for the period | 9904 | €42,800 | €23,797 | -€19,003 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,800 | €23,797 | -€19,003 | -44.4% |
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 19 October 2026 via checked.be.