FDS ADVISING: 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.
FDS ADVISING
Largest movements
- Receivables within one year +€6,382
up €6,382 (+8258.2%), from €77 to €6,459
of which Trade receivables: +€6,000
- Deferred charges and accrued income -€2,983
no longer reported in 2025 (was €2,983)
- Cash -€1,353
down €1,353 (-39.7%), from €3,408 to €2,055
mainly Net result for the year (-€37,122) and Receivables within one year (-€6,382)
- Tangible fixed assets -€1,257
down €1,257 (-41.1%), from €3,060 to €1,802
- Profit (loss) carried forward -€37,122
down €37,122 (-133.3%), from -€27,855 to -€64,977
- Provisions +€36,766
new in 2025: €36,766
- Accrued charges and deferred income +€2,221
new in 2025: €2,221
- Trade debts -€1,630
down €1,630 (-87.8%), from €1,857 to €226
- Tax, wage and social debts +€1,263
up €1,263 (+4.4%), from €28,608 to €29,870
of which Taxes: +€769
- Gross operating margin +€70,302
up €70,302 (+55.7%), from €126,174 to €196,476
- Staff costs +€44,122
up €44,122 (+29.7%), from €148,331 to €192,453
- Provisions +€36,766
new in 2025: €36,766
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 | €9,727 | €10,516 | +€789 | +8.1% |
| Fixed assets | 21/28 | €3,260 | €2,002 | -€1,257 | -38.6% |
| Tangible fixed assets | 22/27 | €3,060 | €1,802 | -€1,257 | -41.1% |
| Furniture and vehicles | 24 | €3,060 | €1,802 | -€1,257 | -41.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €6,467 | €8,514 | +€2,047 | +31.6% |
| Amounts receivable within one year | 40/41 | €77 | €6,459 | +€6,382 | +8258.2% |
| Trade receivables | 40 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | €77 | €459 | +€382 | +494.2% |
| Cash at bank and in hand | 54/58 | €3,408 | €2,055 | -€1,353 | -39.7% |
| Deferred charges and accrued income | 490/1 | €2,983 | - | -€2,983 | |
| Total equity and liabilities | 10/49 | €9,727 | €10,516 | +€789 | +8.1% |
| Equity | 10/15 | -€21,605 | -€58,727 | -€37,122 | -171.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,855 | -€64,977 | -€37,122 | -133.3% |
| Provisions and deferred taxes | 16 | - | €36,766 | +€36,766 | |
| Provisions for liabilities and charges | 160/5 | - | €36,766 | +€36,766 | |
| Other liabilities and charges | 164/5 | - | €36,766 | +€36,766 | |
| Amounts payable | 17/49 | €31,332 | €32,477 | +€1,145 | +3.7% |
| Amounts payable within one year | 42/48 | €31,332 | €30,256 | -€1,076 | -3.4% |
| Trade debts | 44 | €1,857 | €226 | -€1,630 | -87.8% |
| Suppliers | 440/4 | €1,857 | €226 | -€1,630 | -87.8% |
| Taxes, remuneration and social security | 45 | €28,608 | €29,870 | +€1,263 | +4.4% |
| Taxes | 450/3 | €9,737 | €10,506 | +€769 | +7.9% |
| Remuneration and social security | 454/9 | €18,870 | €19,364 | +€494 | +2.6% |
| Other amounts payable | 47/48 | €867 | €159 | -€708 | -81.6% |
| Accrued charges and deferred income | 492/3 | - | €2,221 | +€2,221 | |
| Non-recurring operating income | 76A | - | €3,380 | +€3,380 | |
| Remuneration, social security and pensions | 62 | €148,331 | €192,453 | +€44,122 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,908 | €1,257 | -€651 | -34.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €36,766 | +€36,766 | |
| Other operating charges | 640/8 | €3,343 | €2,854 | -€489 | -14.6% |
| Gross operating margin | 9900 | €126,174 | €196,476 | +€70,302 | +55.7% |
| Operating profit (loss) | 9901 | -€27,409 | -€36,855 | -€9,446 | -34.5% |
| Financial income | 75/76B | €78 | €0 | -€78 | -99.7% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -99.7% |
| Financial charges | 65/66B | €524 | €89 | -€435 | -83.0% |
| Recurring financial charges | 65 | €524 | €89 | -€435 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,855 | -€36,944 | -€9,089 | -32.6% |
| Income taxes | 67/77 | - | €178 | +€178 | |
| Profit (loss) for the period | 9904 | -€27,855 | -€37,122 | -€9,267 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,855 | -€37,122 | -€9,267 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.