FDMB: 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.
FDMB
Largest movements
- Cash +€3,426
up €3,426 (+505%), from €678 to €4,105
mainly Net result for the year (+€6,978) and Tax, wage and social debts (+€1,333)
- Tangible fixed assets -€1,323
down €1,323 (-16.5%), from €8,004 to €6,680
- Receivables within one year -€721
down €721 (-14.4%), from €4,992 to €4,272
of which Trade receivables: -€539
- Deferred charges and accrued income -€439
down €439 (-38.9%), from €1,129 to €690
- Other debts -€7,581
down €7,581 (-31.3%), from €24,254 to €16,672
- Profit (loss) carried forward +€6,978
up €6,978 (+22.9%), from -€30,497 to -€23,519
- Tax, wage and social debts +€1,333
up €1,333 (+218%), from €610 to €1,944
- Trade debts +€345
up €345 (+3.9%), from €8,935 to €9,280
- Gross operating margin +€17,442
up €17,442, from -€7,713 to €9,729
- Depreciation -€395
down €395 (-23.0%), from €1,718 to €1,323
- Financial charges +€219
up €219 (+260%), from €84 to €303
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 | €14,803 | €15,747 | +€944 | +6.4% |
| Fixed assets | 21/28 | €8,004 | €6,680 | -€1,323 | -16.5% |
| Tangible fixed assets | 22/27 | €8,004 | €6,680 | -€1,323 | -16.5% |
| Plant, machinery and equipment | 23 | €1,591 | €1,424 | -€168 | -10.5% |
| Furniture and vehicles | 24 | €1,691 | €1,112 | -€579 | -34.2% |
| Other tangible fixed assets | 26 | €4,721 | €4,145 | -€577 | -12.2% |
| Current assets | 29/58 | €6,800 | €9,067 | +€2,267 | +33.3% |
| Amounts receivable within one year | 40/41 | €4,992 | €4,272 | -€721 | -14.4% |
| Trade receivables | 40 | €4,811 | €4,272 | -€539 | -11.2% |
| Other amounts receivable | 41 | €181 | - | -€181 | |
| Cash at bank and in hand | 54/58 | €678 | €4,105 | +€3,426 | +505% |
| Deferred charges and accrued income | 490/1 | €1,129 | €690 | -€439 | -38.9% |
| Total equity and liabilities | 10/49 | €14,803 | €15,747 | +€944 | +6.4% |
| Equity | 10/15 | -€19,127 | -€12,149 | +€6,978 | +36.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,170 | €5,170 | = | 0.0% |
| Distributable reserves | 133 | €5,170 | €5,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,497 | -€23,519 | +€6,978 | +22.9% |
| Amounts payable | 17/49 | €33,931 | €27,896 | -€6,034 | -17.8% |
| Amounts payable within one year | 42/48 | €33,799 | €27,896 | -€5,903 | -17.5% |
| Trade debts | 44 | €8,935 | €9,280 | +€345 | +3.9% |
| Suppliers | 440/4 | €8,935 | €9,280 | +€345 | +3.9% |
| Taxes, remuneration and social security | 45 | €610 | €1,944 | +€1,333 | +218% |
| Taxes | 450/3 | €610 | €1,944 | +€1,333 | +218% |
| Other amounts payable | 47/48 | €24,254 | €16,672 | -€7,581 | -31.3% |
| Accrued charges and deferred income | 492/3 | €131 | - | -€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €1,323 | -€395 | -23.0% |
| Other operating charges | 640/8 | €988 | €911 | -€77 | -7.8% |
| Gross operating margin | 9900 | -€7,713 | €9,729 | +€17,442 | |
| Operating profit (loss) | 9901 | -€10,419 | €7,495 | +€17,914 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €84 | €303 | +€219 | +260% |
| Recurring financial charges | 65 | €84 | €303 | +€219 | +260% |
| Profit (loss) for the period before taxes | 9903 | -€10,503 | €7,192 | +€17,695 | |
| Income taxes | 67/77 | €142 | €214 | +€71 | +50.2% |
| Profit (loss) for the period | 9904 | -€10,646 | €6,978 | +€17,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,646 | €6,978 | +€17,623 |
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 29 October 2026 via checked.be.