FDM Werken: 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.
FDM Werken
Largest movements
- Receivables within one year -€12,159
down €12,159 (-57.3%), from €21,231 to €9,072
of which Trade receivables: -€14,172
- Cash +€3,106
up €3,106 (+26.3%), from €11,804 to €14,910
mainly Receivables within one year (+€12,159) and Other debts (+€1,125)
- Tangible fixed assets +€1,506
up €1,506 (+600%), from €251 to €1,758
of which Furniture and vehicles: +€1,758
- Deferred charges and accrued income +€829
new in 2025: €829
- Profit (loss) carried forward -€6,520
down €6,520 (-28.7%), from -€22,688 to -€29,209
- Tax, wage and social debts -€1,596
down €1,596 (-17.6%), from €9,081 to €7,485
of which Remuneration and social security: -€1,596
- Other debts +€1,125
up €1,125 (+9.0%), from €12,508 to €13,633
- Gross operating margin -€24,378
down €24,378, from €19,887 to -€4,491
- Other operating charges -€5,288
down €5,288 (-84.3%), from €6,271 to €983
- Taxes -€1,784
down €1,784 (-99.0%), from €1,801 to €17
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 | €33,287 | €26,569 | -€6,718 | -20.2% |
| Fixed assets | 21/28 | €251 | €1,758 | +€1,506 | +600% |
| Tangible fixed assets | 22/27 | €251 | €1,758 | +€1,506 | +600% |
| Plant, machinery and equipment | 23 | €251 | - | -€251 | |
| Furniture and vehicles | 24 | - | €1,758 | +€1,758 | |
| Current assets | 29/58 | €33,035 | €24,811 | -€8,224 | -24.9% |
| Amounts receivable within one year | 40/41 | €21,231 | €9,072 | -€12,159 | -57.3% |
| Trade receivables | 40 | €14,451 | €279 | -€14,172 | -98.1% |
| Other amounts receivable | 41 | €6,781 | €8,793 | +€2,013 | +29.7% |
| Cash at bank and in hand | 54/58 | €11,804 | €14,910 | +€3,106 | +26.3% |
| Deferred charges and accrued income | 490/1 | - | €829 | +€829 | |
| Total equity and liabilities | 10/49 | €33,287 | €26,569 | -€6,718 | -20.2% |
| Equity | 10/15 | €11,572 | €5,051 | -€6,520 | -56.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,688 | -€29,209 | -€6,520 | -28.7% |
| Amounts payable | 17/49 | €21,715 | €21,518 | -€197 | -0.9% |
| Amounts payable within one year | 42/48 | €21,715 | €21,518 | -€197 | -0.9% |
| Trade debts | 44 | €126 | €399 | +€274 | +217% |
| Suppliers | 440/4 | €126 | €399 | +€274 | +217% |
| Taxes, remuneration and social security | 45 | €9,081 | €7,485 | -€1,596 | -17.6% |
| Taxes | 450/3 | €3,439 | €3,439 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,642 | €4,046 | -€1,596 | -28.3% |
| Other amounts payable | 47/48 | €12,508 | €13,633 | +€1,125 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €568 | -€48 | -7.8% |
| Other operating charges | 640/8 | €6,271 | €983 | -€5,288 | -84.3% |
| Gross operating margin | 9900 | €19,887 | -€4,491 | -€24,378 | |
| Operating profit (loss) | 9901 | €13,000 | -€6,042 | -€19,042 | |
| Financial income | 75/76B | €1 | €58 | +€56 | +4,868% |
| Recurring financial income | 75 | €1 | €58 | +€56 | +4,868% |
| Financial charges | 65/66B | €639 | €519 | -€120 | -18.8% |
| Recurring financial charges | 65 | €639 | €519 | -€120 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €12,362 | -€6,503 | -€18,865 | |
| Income taxes | 67/77 | €1,801 | €17 | -€1,784 | -99.0% |
| Profit (loss) for the period | 9904 | €10,561 | -€6,520 | -€17,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,561 | -€6,520 | -€17,082 |
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 17 October 2026 via checked.be.