FEDIKS: 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.
FEDIKS
Largest movements
- Cash +€46,477
up €46,477 (+48.0%), from €96,876 to €143,354
mainly Other debts (+€120,058) and Net result for the year (+€52,815)
- Tangible fixed assets -€21,208
down €21,208 (-34.5%), from €61,527 to €40,319
of which Furniture and vehicles: -€20,573
- Receivables within one year -€13,801
down €13,801 (-93.4%), from €14,769 to €968
- Other debts +€120,058
up €120,058 (+592.3%), from €20,269 to €140,327
- Reserves -€110,020
down €110,020 (-100.0%), from €110,020 to €0
- Tax, wage and social debts +€2,280
up €2,280 (+6.6%), from €34,672 to €36,952
- Depreciation +€13,408
up €13,408 (+171.9%), from €7,800 to €21,208
- Gross operating margin -€5,649
down €5,649 (-5.9%), from €95,557 to €89,908
- Taxes -€2,171
down €2,171 (-13.5%), from €16,045 to €13,874
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 | €174,364 | €186,135 | +€11,771 | +6.8% |
| Fixed assets | 21/28 | €61,527 | €40,319 | -€21,208 | -34.5% |
| Tangible fixed assets | 22/27 | €61,527 | €40,319 | -€21,208 | -34.5% |
| Plant, machinery and equipment | 23 | €554 | €33 | -€520 | -94.0% |
| Furniture and vehicles | 24 | €60,763 | €40,190 | -€20,573 | -33.9% |
| Other tangible fixed assets | 26 | €211 | €96 | -€115 | -54.5% |
| Current assets | 29/58 | €112,837 | €145,816 | +€32,978 | +29.2% |
| Amounts receivable within one year | 40/41 | €14,769 | €968 | -€13,801 | -93.4% |
| Trade receivables | 40 | €14,769 | €968 | -€13,801 | -93.4% |
| Cash at bank and in hand | 54/58 | €96,876 | €143,354 | +€46,477 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,494 | +€302 | +25.3% |
| Total equity and liabilities | 10/49 | €174,364 | €186,135 | +€11,771 | +6.8% |
| Equity | 10/15 | €117,520 | €7,500 | -€110,020 | -93.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €110,020 | €0 | -€110,020 | -100.0% |
| Distributable reserves | 133 | €110,020 | €0 | -€110,020 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,845 | €178,635 | +€121,790 | +214.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,047 | €177,813 | +€121,765 | +217.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,106 | €533 | -€572 | -51.8% |
| Suppliers | 440/4 | €1,106 | €533 | -€572 | -51.8% |
| Taxes, remuneration and social security | 45 | €34,672 | €36,952 | +€2,280 | +6.6% |
| Taxes | 450/3 | €34,672 | €36,952 | +€2,280 | +6.6% |
| Other amounts payable | 47/48 | €20,269 | €140,327 | +€120,058 | +592.3% |
| Accrued charges and deferred income | 492/3 | €797 | €822 | +€25 | +3.2% |
| Non-recurring operating income | 76A | €9,003 | €0 | -€9,003 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,800 | €21,208 | +€13,408 | +171.9% |
| Other operating charges | 640/8 | €1,231 | €975 | -€256 | -20.8% |
| Gross operating margin | 9900 | €95,557 | €89,908 | -€5,649 | -5.9% |
| Operating profit (loss) | 9901 | €86,527 | €67,726 | -€18,801 | -21.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €993 | €1,037 | +€43 | +4.4% |
| Recurring financial charges | 65 | €993 | €1,037 | +€43 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €85,534 | €66,689 | -€18,844 | -22.0% |
| Income taxes | 67/77 | €16,045 | €13,874 | -€2,171 | -13.5% |
| Profit (loss) for the period | 9904 | €69,489 | €52,815 | -€16,674 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,489 | €52,815 | -€16,674 | -24.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.