FRDDB 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.
FRDDB SERVICES
Largest movements
- Cash -€9,217
down €9,217 (-87.1%), from €10,585 to €1,368
mainly Trade debts (-€18,687) and Other debts (-€16,602)
- Tangible fixed assets -€6,825
down €6,825 (-16.1%), from €42,423 to €35,598
of which Land and buildings: -€3,795
- Receivables within one year -€4,988
down €4,988 (-91.1%), from €5,478 to €490
- Stocks and contracts -€1,651
down €1,651 (-42.5%), from €3,881 to €2,230
- Trade debts -€18,687
down €18,687 (-75.7%), from €24,694 to €6,007
- Other debts -€16,602
down €16,602 (-21.8%), from €76,248 to €59,646
- Tax, wage and social debts +€10,352
up €10,352 (+69.5%), from €14,902 to €25,254
of which Remuneration and social security: +€12,000
- Profit (loss) carried forward +€2,256
up €2,256 (+4.2%), from -€54,020 to -€51,764
- Turnover -€45,603
down €45,603 (-33.7%), from €135,212 to €89,609
- Purchases and services -€31,246
down €31,246 (-30.9%), from €101,256 to €70,010
- Depreciation -€17,213
down €17,213 (-71.6%), from €24,038 to €6,825
- Gross operating margin -€14,357
down €14,357 (-42.3%), from €33,956 to €19,599
- Taxes +€5,051
up €5,051 (+519%), from €973 to €6,024
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 | €62,863 | €40,182 | -€22,681 | -36.1% |
| Fixed assets | 21/28 | €42,423 | €35,598 | -€6,825 | -16.1% |
| Tangible fixed assets | 22/27 | €42,423 | €35,598 | -€6,825 | -16.1% |
| Land and buildings | 22 | €13,981 | €10,186 | -€3,795 | -27.1% |
| Plant, machinery and equipment | 23 | €3,309 | €536 | -€2,773 | -83.8% |
| Furniture and vehicles | 24 | €25,133 | €24,876 | -€257 | -1.0% |
| Current assets | 29/58 | €20,440 | €4,584 | -€15,856 | -77.6% |
| Stocks and contracts in progress | 3 | €3,881 | €2,230 | -€1,651 | -42.5% |
| Stocks | 30/36 | €3,881 | €2,230 | -€1,651 | -42.5% |
| Amounts receivable within one year | 40/41 | €5,478 | €490 | -€4,988 | -91.1% |
| Trade receivables | 40 | €5,478 | €490 | -€4,988 | -91.1% |
| Current investments | 50/53 | €496 | €496 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,585 | €1,368 | -€9,217 | -87.1% |
| Total equity and liabilities | 10/49 | €62,863 | €40,182 | -€22,681 | -36.1% |
| Equity | 10/15 | -€52,981 | -€50,725 | +€2,256 | +4.3% |
| Reserves | 13 | €1,039 | €1,039 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,039 | €1,039 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,039 | €1,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,020 | -€51,764 | +€2,256 | +4.2% |
| Amounts payable | 17/49 | €115,844 | €90,907 | -€24,937 | -21.5% |
| Amounts payable within one year | 42/48 | €115,844 | €90,907 | -€24,937 | -21.5% |
| Trade debts | 44 | €24,694 | €6,007 | -€18,687 | -75.7% |
| Suppliers | 440/4 | €24,694 | €6,007 | -€18,687 | -75.7% |
| Taxes, remuneration and social security | 45 | €14,902 | €25,254 | +€10,352 | +69.5% |
| Taxes | 450/3 | €2,902 | €1,254 | -€1,648 | -56.8% |
| Remuneration and social security | 454/9 | €12,000 | €24,000 | +€12,000 | +100% |
| Other amounts payable | 47/48 | €76,248 | €59,646 | -€16,602 | -21.8% |
| Turnover | 70 | €135,212 | €89,609 | -€45,603 | -33.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,256 | €70,010 | -€31,246 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,038 | €6,825 | -€17,213 | -71.6% |
| Other operating charges | 640/8 | €7,425 | €4,361 | -€3,064 | -41.3% |
| Gross operating margin | 9900 | €33,956 | €19,599 | -€14,357 | -42.3% |
| Operating profit (loss) | 9901 | €2,493 | €8,413 | +€5,920 | +237% |
| Financial income | 75/76B | €44 | €26 | -€18 | -40.9% |
| Recurring financial income | 75 | €44 | €26 | -€18 | -40.9% |
| Financial charges | 65/66B | €197 | €159 | -€38 | -19.3% |
| Recurring financial charges | 65 | €197 | €159 | -€38 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €2,340 | €8,280 | +€5,940 | +254% |
| Income taxes | 67/77 | €973 | €6,024 | +€5,051 | +519% |
| Profit (loss) for the period | 9904 | €1,367 | €2,256 | +€889 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,367 | €2,256 | +€889 | +65.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.