FDS CLEANING: 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 CLEANING
Largest movements
- Tangible fixed assets +€31,399
up €31,399 (+124.0%), from €25,324 to €56,722
of which Land and buildings: +€37,367
- Receivables within one year +€15,118
up €15,118 (+18.5%), from €81,718 to €96,835
of which Trade receivables: +€13,228
- Cash +€11,746
up €11,746 (+61.5%), from €19,104 to €30,850
mainly Debts after one year (+€35,945) and Trade debts (+€20,458)
- Debts after one year +€35,945
up €35,945 (+334.7%), from €10,740 to €46,686
- Trade debts +€20,458
up €20,458 (+695.5%), from €2,942 to €23,400
- Current portion of long-term debt +€15,991
up €15,991 (+222.0%), from €7,202 to €23,193
- Tax, wage and social debts -€12,418
down €12,418 (-76.7%), from €16,186 to €3,768
of which Taxes: -€9,231
- Other debts -€3,046
no longer reported in 2025 (was €3,046)
- Gross operating margin -€4,753
down €4,753 (-5.8%), from €81,372 to €76,619
- Depreciation -€3,561
down €3,561 (-26.1%), from €13,663 to €10,101
- Staff costs -€1,249
down €1,249 (-2.1%), from €59,029 to €57,780
- Other operating charges +€1,025
up €1,025 (+139.3%), from €736 to €1,761
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 | €126,340 | €184,602 | +€58,263 | +46.1% |
| Fixed assets | 21/28 | €25,519 | €56,917 | +€31,399 | +123.0% |
| Tangible fixed assets | 22/27 | €25,324 | €56,722 | +€31,399 | +124.0% |
| Land and buildings | 22 | - | €37,367 | +€37,367 | |
| Furniture and vehicles | 24 | €25,324 | €19,356 | -€5,968 | -23.6% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €100,821 | €127,685 | +€26,864 | +26.6% |
| Amounts receivable within one year | 40/41 | €81,718 | €96,835 | +€15,118 | +18.5% |
| Trade receivables | 40 | €65,880 | €79,107 | +€13,228 | +20.1% |
| Other amounts receivable | 41 | €15,838 | €17,728 | +€1,890 | +11.9% |
| Cash at bank and in hand | 54/58 | €19,104 | €30,850 | +€11,746 | +61.5% |
| Total equity and liabilities | 10/49 | €126,340 | €184,602 | +€58,263 | +46.1% |
| Equity | 10/15 | €86,224 | €87,556 | +€1,332 | +1.5% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €32,869 | €32,869 | = | 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 | €31,009 | €31,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,954 | €36,287 | +€1,332 | +3.8% |
| Amounts payable | 17/49 | €40,116 | €97,046 | +€56,930 | +141.9% |
| Amounts payable after more than one year | 17 | €10,740 | €46,686 | +€35,945 | +334.7% |
| Financial debts | 170/4 | €10,740 | €46,686 | +€35,945 | +334.7% |
| Amounts payable within one year | 42/48 | €29,376 | €50,361 | +€20,985 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €7,202 | €23,193 | +€15,991 | +222.0% |
| Trade debts | 44 | €2,942 | €23,400 | +€20,458 | +695.5% |
| Suppliers | 440/4 | €2,942 | €23,400 | +€20,458 | +695.5% |
| Taxes, remuneration and social security | 45 | €16,186 | €3,768 | -€12,418 | -76.7% |
| Taxes | 450/3 | €12,998 | €3,768 | -€9,231 | -71.0% |
| Remuneration and social security | 454/9 | €3,188 | - | -€3,188 | |
| Other amounts payable | 47/48 | €3,046 | - | -€3,046 | |
| Remuneration, social security and pensions | 62 | €59,029 | €57,780 | -€1,249 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,663 | €10,101 | -€3,561 | -26.1% |
| Other operating charges | 640/8 | €736 | €1,761 | +€1,025 | +139.3% |
| Gross operating margin | 9900 | €81,372 | €76,619 | -€4,753 | -5.8% |
| Operating profit (loss) | 9901 | €7,944 | €6,976 | -€968 | -12.2% |
| Financial income | 75/76B | €1,756 | €1,286 | -€470 | -26.7% |
| Recurring financial income | 75 | €1,756 | €1,286 | -€470 | -26.7% |
| Financial charges | 65/66B | €3,955 | €3,145 | -€810 | -20.5% |
| Recurring financial charges | 65 | €3,955 | €3,145 | -€810 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €5,745 | €5,118 | -€627 | -10.9% |
| Income taxes | 67/77 | €3,109 | €3,785 | +€677 | +21.8% |
| Profit (loss) for the period | 9904 | €2,636 | €1,332 | -€1,304 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,636 | €1,332 | -€1,304 | -49.5% |
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.