FID accountants: 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 accountants
Largest movements
- Tangible fixed assets -€4,456
down €4,456 (-37.6%), from €11,851 to €7,395
of which Furniture and vehicles: -€4,306
- Cash +€1,219
up €1,219 (+90.4%), from €1,349 to €2,568
mainly Depreciation (+€5,132) and Tax, wage and social debts (+€1,397)
- Receivables within one year +€824
up €824 (+36.6%), from €2,254 to €3,078
- Deferred charges and accrued income +€657
up €657 (+217%), from €303 to €959
- Intangible fixed assets -€500
down €500 (-11.9%), from €4,208 to €3,708
- Other debts -€3,908
down €3,908 (-26.8%), from €14,574 to €10,665
- Tax, wage and social debts +€1,397
up €1,397 (+40.3%), from €3,466 to €4,863
- Gross operating margin -€9,782
down €9,782 (-54.1%), from €18,074 to €8,292
- Depreciation -€6,367
down €6,367 (-55.4%), from €11,499 to €5,132
- Taxes -€1,352
down €1,352 (-49.5%), from €2,733 to €1,381
- Other operating charges -€569
down €569 (-41.0%), from €1,389 to €820
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 | €20,566 | €18,134 | -€2,432 | -11.8% |
| Formation expenses | 20 | €601 | €425 | -€176 | -29.3% |
| Fixed assets | 21/28 | €16,060 | €11,104 | -€4,956 | -30.9% |
| Intangible fixed assets | 21 | €4,208 | €3,708 | -€500 | -11.9% |
| Tangible fixed assets | 22/27 | €11,851 | €7,395 | -€4,456 | -37.6% |
| Plant, machinery and equipment | 23 | €513 | €363 | -€150 | -29.3% |
| Furniture and vehicles | 24 | €11,339 | €7,033 | -€4,306 | -38.0% |
| Current assets | 29/58 | €3,905 | €6,605 | +€2,700 | +69.1% |
| Amounts receivable within one year | 40/41 | €2,254 | €3,078 | +€824 | +36.6% |
| Trade receivables | 40 | €2,254 | €3,078 | +€824 | +36.6% |
| Cash at bank and in hand | 54/58 | €1,349 | €2,568 | +€1,219 | +90.4% |
| Deferred charges and accrued income | 490/1 | €303 | €959 | +€657 | +217% |
| Total equity and liabilities | 10/49 | €20,566 | €18,134 | -€2,432 | -11.8% |
| Equity | 10/15 | €2,417 | €2,471 | +€55 | +2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,417 | €1,471 | +€55 | +3.9% |
| Distributable reserves | 133 | €1,417 | €1,471 | +€55 | +3.9% |
| Amounts payable | 17/49 | €18,149 | €15,663 | -€2,486 | -13.7% |
| Amounts payable within one year | 42/48 | €18,149 | €15,663 | -€2,486 | -13.7% |
| Trade debts | 44 | €109 | €134 | +€25 | +23.0% |
| Suppliers | 440/4 | €109 | €134 | +€25 | +23.0% |
| Taxes, remuneration and social security | 45 | €3,466 | €4,863 | +€1,397 | +40.3% |
| Taxes | 450/3 | €3,466 | €4,863 | +€1,397 | +40.3% |
| Other amounts payable | 47/48 | €14,574 | €10,665 | -€3,908 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,499 | €5,132 | -€6,367 | -55.4% |
| Other operating charges | 640/8 | €1,389 | €820 | -€569 | -41.0% |
| Gross operating margin | 9900 | €18,074 | €8,292 | -€9,782 | -54.1% |
| Operating profit (loss) | 9901 | €5,186 | €2,340 | -€2,846 | -54.9% |
| Financial income | 75/76B | €7 | €71 | +€64 | +939% |
| Recurring financial income | 75 | €7 | €71 | +€64 | +939% |
| Financial charges | 65/66B | €184 | €142 | -€42 | -22.9% |
| Recurring financial charges | 65 | €184 | €142 | -€42 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €5,009 | €2,269 | -€2,740 | -54.7% |
| Income taxes | 67/77 | €2,733 | €1,381 | -€1,352 | -49.5% |
| Profit (loss) for the period | 9904 | €2,276 | €888 | -€1,388 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,276 | €888 | -€1,388 | -61.0% |
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 17 October 2026 via checked.be.