FDS MOTOR: 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.
FDS MOTOR
Largest movements
- Cash +€32,869
up €32,869 (+197%), from €16,709 to €49,578
mainly Net result for the year (+€51,827) and Stocks and contracts (+€24,649)
- Stocks and contracts -€24,649
down €24,649 (-11.2%), from €219,994 to €195,345
- Tangible fixed assets -€3,118
down €3,118 (-29.7%), from €10,482 to €7,364
of which Plant, machinery and equipment: -€2,900
- Profit (loss) carried forward +€51,827
up €51,827 (+40.4%), from €128,149 to €179,976
- Other debts -€20,219
down €20,219 (-33.4%), from €60,466 to €40,247
- Current portion of long-term debt -€17,230
down €17,230 (-83.1%), from €20,724 to €3,494
- Trade debts -€7,013
down €7,013 (-59.3%), from €11,834 to €4,821
- Debts after one year -€3,494
no longer reported in 2025 (was €3,494)
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Staff costs -€55,206
down €55,206 (-84.4%), from €65,413 to €10,208
- Gross operating margin +€38,665
up €38,665 (+114%), from €33,906 to €72,571
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 | €251,605 | €254,413 | +€2,808 | +1.1% |
| Fixed assets | 21/28 | €10,482 | €7,364 | -€3,118 | -29.7% |
| Tangible fixed assets | 22/27 | €10,482 | €7,364 | -€3,118 | -29.7% |
| Plant, machinery and equipment | 23 | €10,264 | €7,364 | -€2,900 | -28.3% |
| Furniture and vehicles | 24 | €218 | - | -€218 | |
| Current assets | 29/58 | €241,123 | €247,049 | +€5,926 | +2.5% |
| Stocks and contracts in progress | 3 | €219,994 | €195,345 | -€24,649 | -11.2% |
| Stocks | 30/36 | €219,994 | €195,345 | -€24,649 | -11.2% |
| Amounts receivable within one year | 40/41 | €4,421 | €2,126 | -€2,295 | -51.9% |
| Trade receivables | 40 | €3,110 | €1,900 | -€1,210 | -38.9% |
| Other amounts receivable | 41 | €1,311 | €226 | -€1,085 | -82.8% |
| Cash at bank and in hand | 54/58 | €16,709 | €49,578 | +€32,869 | +197% |
| Total equity and liabilities | 10/49 | €251,605 | €254,413 | +€2,808 | +1.1% |
| Equity | 10/15 | €136,209 | €188,036 | +€51,827 | +38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €128,149 | €179,976 | +€51,827 | +40.4% |
| Amounts payable | 17/49 | €115,396 | €66,377 | -€49,019 | -42.5% |
| Amounts payable after more than one year | 17 | €3,494 | - | -€3,494 | |
| Financial debts | 170/4 | €3,494 | - | -€3,494 | |
| Amounts payable within one year | 42/48 | €111,902 | €66,377 | -€45,525 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €20,724 | €3,494 | -€17,230 | -83.1% |
| Trade debts | 44 | €11,834 | €4,821 | -€7,013 | -59.3% |
| Suppliers | 440/4 | €11,834 | €4,821 | -€7,013 | -59.3% |
| Taxes, remuneration and social security | 45 | €18,878 | €17,816 | -€1,063 | -5.6% |
| Taxes | 450/3 | €14,344 | €17,816 | +€3,471 | +24.2% |
| Remuneration and social security | 454/9 | €4,534 | - | -€4,534 | |
| Other amounts payable | 47/48 | €60,466 | €40,247 | -€20,219 | -33.4% |
| Turnover | 70 | €1,087,681 | - | -€1.1m | |
| Non-recurring operating income | 76A | - | €33 | +€33 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,053,775 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €65,413 | €10,208 | -€55,206 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,985 | €3,118 | -€867 | -21.8% |
| Other operating charges | 640/8 | €7,181 | €5,541 | -€1,640 | -22.8% |
| Non-recurring operating charges | 66A | - | €113 | +€113 | |
| Gross operating margin | 9900 | €33,906 | €72,571 | +€38,665 | +114% |
| Operating profit (loss) | 9901 | -€42,673 | €53,591 | +€96,264 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,663 | €1,764 | +€101 | +6.1% |
| Recurring financial charges | 65 | €1,663 | €1,764 | +€101 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,329 | €51,827 | +€96,156 | |
| Profit (loss) for the period | 9904 | -€44,329 | €51,827 | +€96,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,329 | €51,827 | +€96,156 |
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 24 October 2026 via checked.be.