FID: 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.
FID
Largest movements
- Tangible fixed assets -€16,105
down €16,105 (-5.4%), from €298,671 to €282,566
- Cash +€3,322
up €3,322 (+34,278%), from €10 to €3,331
mainly Depreciation (+€16,105)
- Other debts -€7,270
down €7,270 (-19.5%), from €37,298 to €30,028
- Profit (loss) carried forward -€4,521
down €4,521 (-2.9%), from -€154,932 to -€159,453
- Gross operating margin +€6,241
up €6,241 (+66.9%), from €9,327 to €15,568
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 | €298,681 | €286,427 | -€12,254 | -4.1% |
| Fixed assets | 21/28 | €298,671 | €282,566 | -€16,105 | -5.4% |
| Tangible fixed assets | 22/27 | €298,671 | €282,566 | -€16,105 | -5.4% |
| Land and buildings | 22 | €298,671 | €282,566 | -€16,105 | -5.4% |
| Current assets | 29/58 | €10 | €3,861 | +€3,851 | +39,745% |
| Cash at bank and in hand | 54/58 | €10 | €3,331 | +€3,322 | +34,278% |
| Deferred charges and accrued income | 490/1 | - | €530 | +€530 | |
| Total equity and liabilities | 10/49 | €298,681 | €286,427 | -€12,254 | -4.1% |
| Equity | 10/15 | €257,569 | €253,047 | -€4,521 | -1.8% |
| Contributions | 10/11 | €412,500 | €412,500 | = | 0.0% |
| Capital | 10 | €412,500 | €412,500 | = | 0.0% |
| Issued capital | 100 | €412,500 | €412,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,932 | -€159,453 | -€4,521 | -2.9% |
| Amounts payable | 17/49 | €41,113 | €33,380 | -€7,733 | -18.8% |
| Amounts payable within one year | 42/48 | €41,113 | €33,380 | -€7,733 | -18.8% |
| Trade debts | 44 | €3,815 | €3,352 | -€463 | -12.1% |
| Suppliers | 440/4 | €3,815 | €3,352 | -€463 | -12.1% |
| Other amounts payable | 47/48 | €37,298 | €30,028 | -€7,270 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,089 | €16,105 | +€16 | +0.1% |
| Other operating charges | 640/8 | €3,940 | €3,940 | +€0 | 0.0% |
| Gross operating margin | 9900 | €9,327 | €15,568 | +€6,241 | +66.9% |
| Operating profit (loss) | 9901 | -€10,702 | -€4,478 | +€6,224 | +58.2% |
| Financial charges | 65/66B | €20 | €44 | +€24 | +123% |
| Recurring financial charges | 65 | €20 | €44 | +€24 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€10,721 | -€4,521 | +€6,200 | +57.8% |
| Profit (loss) for the period | 9904 | -€10,721 | -€4,521 | +€6,200 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,721 | -€4,521 | +€6,200 | +57.8% |
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 20 October 2026 via checked.be.