FID-INVEST: what changed
FID-INVEST
Largest movements
- Receivables after one year +€58,530
new in 2024: €58,530
- Cash -€50,647
down €50,647 (-81.2%), from €62,339 to €11,691
mainly Receivables after one year (-€58,530) and Tax, wage and social debts (-€31,750)
- Tangible fixed assets -€8,175
down €8,175 (-49.0%), from €16,687 to €8,512
of which Furniture and vehicles: -€7,343
- Financial fixed assets -€4,200
down €4,200 (-4.6%), from €90,800 to €86,600
- Tax, wage and social debts -€31,750
down €31,750 (-43.9%), from €72,304 to €40,554
- Profit (loss) carried forward +€27,615
up €27,615 (+54.8%), from €50,402 to €78,016
- Current portion of long-term debt -€12,695
down €12,695 (-63.2%), from €20,101 to €7,406
- Trade debts +€11,702
up €11,702 (+233%), from €5,012 to €16,715
- Gross operating margin +€17,823
up €17,823 (+55.1%), from €32,349 to €50,172
- Taxes -€9,311
down €9,311 (-41.4%), from €22,496 to €13,185
- Financial income -€2,221
no longer reported in 2024 (was €2,221)
- Depreciation -€939
down €939 (-10.3%), from €9,115 to €8,175
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,173 | €217,046 | -€5,128 | -2.3% |
| Fixed assets | 21/28 | €107,487 | €95,112 | -€12,375 | -11.5% |
| Tangible fixed assets | 22/27 | €16,687 | €8,512 | -€8,175 | -49.0% |
| Plant, machinery and equipment | 23 | €2,001 | €1,169 | -€832 | -41.6% |
| Furniture and vehicles | 24 | €14,686 | €7,343 | -€7,343 | -50.0% |
| Financial fixed assets | 28 | €90,800 | €86,600 | -€4,200 | -4.6% |
| Current assets | 29/58 | €114,686 | €121,934 | +€7,248 | +6.3% |
| Amounts receivable after more than one year | 29 | - | €58,530 | +€58,530 | |
| Other amounts receivable | 291 | - | €58,530 | +€58,530 | |
| Amounts receivable within one year | 40/41 | €52,133 | €51,396 | -€736 | -1.4% |
| Trade receivables | 40 | €25,773 | - | -€25,773 | |
| Other amounts receivable | 41 | €26,360 | €51,396 | +€25,037 | +95.0% |
| Cash at bank and in hand | 54/58 | €62,339 | €11,691 | -€50,647 | -81.2% |
| Deferred charges and accrued income | 490/1 | €215 | €316 | +€102 | +47.4% |
| Total equity and liabilities | 10/49 | €222,173 | €217,046 | -€5,128 | -2.3% |
| Equity | 10/15 | €70,862 | €98,476 | +€27,615 | +39.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,402 | €78,016 | +€27,615 | +54.8% |
| Amounts payable | 17/49 | €151,312 | €118,569 | -€32,743 | -21.6% |
| Amounts payable after more than one year | 17 | €14,398 | €14,398 | = | 0.0% |
| Financial debts | 170/4 | €14,398 | €14,398 | = | 0.0% |
| Amounts payable within one year | 42/48 | €109,197 | €76,454 | -€32,743 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €20,101 | €7,406 | -€12,695 | -63.2% |
| Trade debts | 44 | €5,012 | €16,715 | +€11,702 | +233% |
| Suppliers | 440/4 | €5,012 | €16,715 | +€11,702 | +233% |
| Taxes, remuneration and social security | 45 | €72,304 | €40,554 | -€31,750 | -43.9% |
| Taxes | 450/3 | €72,304 | €40,554 | -€31,750 | -43.9% |
| Other amounts payable | 47/48 | €11,780 | €11,780 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €27,717 | €27,717 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,115 | €8,175 | -€939 | -10.3% |
| Other operating charges | 640/8 | €62 | €209 | +€147 | +237% |
| Gross operating margin | 9900 | €32,349 | €50,172 | +€17,823 | +55.1% |
| Operating profit (loss) | 9901 | €23,172 | €41,787 | +€18,615 | +80.3% |
| Financial income | 75/76B | €2,221 | - | -€2,221 | |
| Recurring financial income | 75 | €2,221 | - | -€2,221 | |
| Financial charges | 65/66B | €1,049 | €987 | -€62 | -5.9% |
| Recurring financial charges | 65 | €1,049 | €987 | -€62 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €24,345 | €40,800 | +€16,455 | +67.6% |
| Income taxes | 67/77 | €22,496 | €13,185 | -€9,311 | -41.4% |
| Profit (loss) for the period | 9904 | €1,848 | €27,615 | +€25,766 | +1,394% |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | €27,615 | +€25,766 | +1,394% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.