FYDD: 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.
FYDD
Largest movements
- Deferred charges and accrued income +€37,374
up €37,374 (+18894.7%), from €198 to €37,572
- Receivables within one year +€2,470
up €2,470 (+24.5%), from €10,090 to €12,560
of which Trade receivables: +€2,181
- Cash +€2,194
up €2,194 (+404.4%), from €543 to €2,736
mainly Net result for the year (+€30,458) and Depreciation (+€7,477)
- Reserves +€30,544
new in 2025: €30,544
- Accrued charges and deferred income +€5,168
new in 2025: €5,168
- Tax, wage and social debts +€4,737
up €4,737 (+25.1%), from €18,891 to €23,628
of which Taxes: +€4,443
- Other debts +€1,275
up €1,275 (+14.2%), from €8,966 to €10,241
- Trade debts +€1,056
up €1,056 (+9.6%), from €10,976 to €12,032
- Gross operating margin +€44,116
up €44,116 (+32.4%), from €136,308 to €180,424
- Taxes +€8,403
up €8,403 (+393.6%), from €2,135 to €10,537
- Depreciation +€2,914
up €2,914 (+63.8%), from €4,564 to €7,477
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 | €39,419 | €82,113 | +€42,694 | +108.3% |
| Fixed assets | 21/28 | €28,589 | €29,245 | +€656 | +2.3% |
| Tangible fixed assets | 22/27 | €28,589 | €29,245 | +€656 | +2.3% |
| Plant, machinery and equipment | 23 | €8,694 | €12,678 | +€3,984 | +45.8% |
| Furniture and vehicles | 24 | €1,585 | €1,255 | -€330 | -20.8% |
| Other tangible fixed assets | 26 | €18,310 | €15,313 | -€2,998 | -16.4% |
| Current assets | 29/58 | €10,830 | €52,868 | +€42,038 | +388.2% |
| Amounts receivable within one year | 40/41 | €10,090 | €12,560 | +€2,470 | +24.5% |
| Trade receivables | 40 | €7,007 | €9,188 | +€2,181 | +31.1% |
| Other amounts receivable | 41 | €3,082 | €3,372 | +€289 | +9.4% |
| Cash at bank and in hand | 54/58 | €543 | €2,736 | +€2,194 | +404.4% |
| Deferred charges and accrued income | 490/1 | €198 | €37,572 | +€37,374 | +18894.7% |
| Total equity and liabilities | 10/49 | €39,419 | €82,113 | +€42,694 | +108.3% |
| Equity | 10/15 | €586 | €31,044 | +€30,458 | +5199.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €30,544 | +€30,544 | |
| Distributable reserves | 133 | - | €30,544 | +€30,544 | |
| Profit (loss) carried forward | 14 | €86 | - | -€86 | |
| Amounts payable | 17/49 | €38,833 | €51,069 | +€12,236 | +31.5% |
| Amounts payable within one year | 42/48 | €38,833 | €45,901 | +€7,068 | +18.2% |
| Trade debts | 44 | €10,976 | €12,032 | +€1,056 | +9.6% |
| Suppliers | 440/4 | €10,976 | €12,032 | +€1,056 | +9.6% |
| Taxes, remuneration and social security | 45 | €18,891 | €23,628 | +€4,737 | +25.1% |
| Taxes | 450/3 | €4,683 | €9,126 | +€4,443 | +94.9% |
| Remuneration and social security | 454/9 | €14,208 | €14,502 | +€294 | +2.1% |
| Other amounts payable | 47/48 | €8,966 | €10,241 | +€1,275 | +14.2% |
| Accrued charges and deferred income | 492/3 | - | €5,168 | +€5,168 | |
| Remuneration, social security and pensions | 62 | €128,397 | €130,030 | +€1,633 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,564 | €7,477 | +€2,914 | +63.8% |
| Other operating charges | 640/8 | €220 | €1,708 | +€1,489 | +677.9% |
| Gross operating margin | 9900 | €136,308 | €180,424 | +€44,116 | +32.4% |
| Operating profit (loss) | 9901 | €3,128 | €41,209 | +€38,081 | +1217.4% |
| Financial income | 75/76B | €21 | €36 | +€15 | +69.5% |
| Recurring financial income | 75 | €21 | €36 | +€15 | +69.5% |
| Financial charges | 65/66B | €929 | €249 | -€680 | -73.2% |
| Recurring financial charges | 65 | €929 | €249 | -€680 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €2,220 | €40,996 | +€38,775 | +1746.3% |
| Income taxes | 67/77 | €2,135 | €10,537 | +€8,403 | +393.6% |
| Profit (loss) for the period | 9904 | €86 | €30,458 | +€30,373 | +35382.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86 | €30,458 | +€30,373 | +35382.8% |
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 12 October 2026 via checked.be.