FDP SERVICES: 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.
FDP SERVICES
Largest movements
- Tangible fixed assets -€16,367
down €16,367 (-4.6%), from €357,005 to €340,638
- Cash -€7,878
down €7,878 (-2.1%), from €383,957 to €376,079
mainly Net result for the year (-€18,116) and Tax, wage and social debts (-€8,281)
- Reserves -€18,116
down €18,116 (-2.6%), from €696,329 to €678,214
of which Distributable reserves: -€14,366
- Accrued charges and deferred income +€11,159
new in 2025: €11,159
- Tax, wage and social debts -€8,281
no longer reported in 2025 (was €8,281)
- Gross operating margin -€3,293
down €3,293, from €1,394 to -€1,899
- Financial income -€1,754
down €1,754 (-50.0%), from €3,508 to €1,754
- Financial charges +€645
up €645 (+2,688%), from €24 to €669
of which Non-recurring financial charges: +€386
- Other operating charges +€247
up €247 (+12.8%), from €1,937 to €2,185
- Depreciation -€238
down €238 (-1.4%), from €16,606 to €16,367
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 | €750,038 | €733,640 | -€16,398 | -2.2% |
| Fixed assets | 21/28 | €357,025 | €340,658 | -€16,367 | -4.6% |
| Tangible fixed assets | 22/27 | €357,005 | €340,638 | -€16,367 | -4.6% |
| Land and buildings | 22 | €357,005 | €340,638 | -€16,367 | -4.6% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €393,013 | €392,982 | -€30 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,052 | €1,579 | +€526 | +50.0% |
| Other amounts receivable | 41 | €1,052 | €1,579 | +€526 | +50.0% |
| Cash at bank and in hand | 54/58 | €383,957 | €376,079 | -€7,878 | -2.1% |
| Deferred charges and accrued income | 490/1 | €8,003 | €15,325 | +€7,322 | +91.5% |
| Total equity and liabilities | 10/49 | €750,038 | €733,640 | -€16,398 | -2.2% |
| Equity | 10/15 | €716,329 | €698,214 | -€18,116 | -2.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €696,329 | €678,214 | -€18,116 | -2.6% |
| Tax-exempt reserves | 132 | €72,177 | €68,427 | -€3,750 | -5.2% |
| Distributable reserves | 133 | €624,152 | €609,787 | -€14,366 | -2.3% |
| Provisions and deferred taxes | 16 | €24,059 | €22,809 | -€1,250 | -5.2% |
| Deferred taxes | 168 | €24,059 | €22,809 | -€1,250 | -5.2% |
| Amounts payable | 17/49 | €9,649 | €12,617 | +€2,968 | +30.8% |
| Amounts payable within one year | 42/48 | €9,649 | €1,459 | -€8,191 | -84.9% |
| Trade debts | 44 | - | €91 | +€91 | |
| Suppliers | 440/4 | - | €91 | +€91 | |
| Taxes, remuneration and social security | 45 | €8,281 | - | -€8,281 | |
| Taxes | 450/3 | €8,281 | - | -€8,281 | |
| Other amounts payable | 47/48 | €1,368 | €1,368 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €11,159 | +€11,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,606 | €16,367 | -€238 | -1.4% |
| Other operating charges | 640/8 | €1,937 | €2,185 | +€247 | +12.8% |
| Gross operating margin | 9900 | €1,394 | -€1,899 | -€3,293 | |
| Operating profit (loss) | 9901 | -€17,149 | -€20,451 | -€3,302 | -19.3% |
| Financial income | 75/76B | €3,508 | €1,754 | -€1,754 | -50.0% |
| Recurring financial income | 75 | €3,508 | €1,754 | -€1,754 | -50.0% |
| Financial charges | 65/66B | €24 | €669 | +€645 | +2,688% |
| Recurring financial charges | 65 | €24 | €283 | +€259 | +1,078% |
| Non-recurring financial charges | 66B | - | €386 | +€386 | |
| Profit (loss) for the period before taxes | 9903 | -€13,665 | -€19,366 | -€5,701 | -41.7% |
| Transfer from deferred taxes | 780 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€12,415 | -€18,116 | -€5,701 | -45.9% |
| Transfer from tax-exempt reserves | 789 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,665 | -€14,366 | -€5,701 | -65.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.