FRDDS: 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.
FRDDS
Largest movements
- Receivables within one year -€16,178
down €16,178 (-40.4%), from €40,087 to €23,908
of which Trade receivables: -€19,868
- Cash +€7,228
up €7,228 (+110%), from €6,558 to €13,787
mainly Receivables within one year (+€16,178) and Trade debts (+€4,593)
- Reserves -€10,630
down €10,630 (-52.4%), from €20,281 to €9,651
- Trade debts +€4,593
up €4,593 (+64.6%), from €7,114 to €11,707
- Tax, wage and social debts -€3,546
down €3,546 (-39.4%), from €9,000 to €5,454
of which Remuneration and social security: -€8,300
- Other debts +€1,133
up €1,133 (+40.4%), from €2,800 to €3,933
- Accrued charges and deferred income -€500
down €500 (-40.0%), from €1,250 to €750
- Gross operating margin -€23,974
down €23,974, from €14,058 to -€9,916
- Taxes -€729
down €729, from €700 to -€29
- Financial income +€323
up €323 (+368%), from €88 to €411
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 | €46,645 | €37,695 | -€8,950 | -19.2% |
| Current assets | 29/58 | €46,645 | €37,695 | -€8,950 | -19.2% |
| Amounts receivable within one year | 40/41 | €40,087 | €23,908 | -€16,178 | -40.4% |
| Trade receivables | 40 | €27,499 | €7,631 | -€19,868 | -72.3% |
| Other amounts receivable | 41 | €12,587 | €16,277 | +€3,690 | +29.3% |
| Cash at bank and in hand | 54/58 | €6,558 | €13,787 | +€7,228 | +110% |
| Total equity and liabilities | 10/49 | €46,645 | €37,695 | -€8,950 | -19.2% |
| Equity | 10/15 | €26,481 | €15,851 | -€10,630 | -40.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,281 | €9,651 | -€10,630 | -52.4% |
| Distributable reserves | 133 | €20,281 | €9,651 | -€10,630 | -52.4% |
| Amounts payable | 17/49 | €20,164 | €21,843 | +€1,680 | +8.3% |
| Amounts payable within one year | 42/48 | €18,914 | €21,093 | +€2,180 | +11.5% |
| Trade debts | 44 | €7,114 | €11,707 | +€4,593 | +64.6% |
| Suppliers | 440/4 | €7,114 | €11,707 | +€4,593 | +64.6% |
| Taxes, remuneration and social security | 45 | €9,000 | €5,454 | -€3,546 | -39.4% |
| Taxes | 450/3 | €700 | €5,454 | +€4,754 | +679% |
| Remuneration and social security | 454/9 | €8,300 | - | -€8,300 | |
| Other amounts payable | 47/48 | €2,800 | €3,933 | +€1,133 | +40.4% |
| Accrued charges and deferred income | 492/3 | €1,250 | €750 | -€500 | -40.0% |
| Other operating charges | 640/8 | €921 | €973 | +€52 | +5.6% |
| Gross operating margin | 9900 | €14,058 | -€9,916 | -€23,974 | |
| Operating profit (loss) | 9901 | €13,136 | -€10,889 | -€24,025 | |
| Financial income | 75/76B | €88 | €411 | +€323 | +368% |
| Recurring financial income | 75 | €88 | €411 | +€323 | +368% |
| Financial charges | 65/66B | €231 | €181 | -€50 | -21.5% |
| Recurring financial charges | 65 | €231 | €181 | -€50 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €12,994 | -€10,659 | -€23,653 | |
| Income taxes | 67/77 | €700 | -€29 | -€729 | |
| Profit (loss) for the period | 9904 | €12,294 | -€10,630 | -€22,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,294 | -€10,630 | -€22,923 |
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 13 October 2026 via checked.be.