FIDA HVAC: 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.
FIDA HVAC
Largest movements
- Cash -€9,179
down €9,179 (-94.0%), from €9,763 to €584
mainly Debts after one year (-€11,718) and Tax, wage and social debts (-€7,091)
- Receivables within one year +€4,287
up €4,287 (+20.7%), from €20,663 to €24,950
of which Trade receivables: +€2,483
- Tangible fixed assets -€1,182
down €1,182 (-9.8%), from €12,032 to €10,850
of which Plant, machinery and equipment: -€1,136
- Deferred charges and accrued income -€770
no longer reported in 2025 (was €770)
- Profit (loss) carried forward +€12,415
up €12,415 (+82.8%), from €15,000 to €27,415
- Debts after one year -€11,718
no longer reported in 2025 (was €11,718)
- Tax, wage and social debts -€7,091
down €7,091 (-66.7%), from €10,638 to €3,547
of which Remuneration and social security: -€5,140
- Trade debts -€485
down €485 (-67.2%), from €722 to €237
- Gross operating margin -€12,025
down €12,025 (-18.5%), from €64,862 to €52,837
- Staff costs -€7,782
down €7,782 (-18.8%), from €41,379 to €33,598
- Other operating charges -€1,528
down €1,528 (-79.7%), from €1,918 to €390
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 | €43,229 | €36,384 | -€6,845 | -15.8% |
| Fixed assets | 21/28 | €12,032 | €10,850 | -€1,182 | -9.8% |
| Tangible fixed assets | 22/27 | €12,032 | €10,850 | -€1,182 | -9.8% |
| Plant, machinery and equipment | 23 | €4,837 | €3,701 | -€1,136 | -23.5% |
| Furniture and vehicles | 24 | €7,195 | €7,149 | -€46 | -0.6% |
| Current assets | 29/58 | €31,197 | €25,534 | -€5,662 | -18.2% |
| Amounts receivable within one year | 40/41 | €20,663 | €24,950 | +€4,287 | +20.7% |
| Trade receivables | 40 | €20,663 | €23,146 | +€2,483 | +12.0% |
| Other amounts receivable | 41 | - | €1,804 | +€1,804 | |
| Cash at bank and in hand | 54/58 | €9,763 | €584 | -€9,179 | -94.0% |
| Deferred charges and accrued income | 490/1 | €770 | - | -€770 | |
| Total equity and liabilities | 10/49 | €43,229 | €36,384 | -€6,845 | -15.8% |
| Equity | 10/15 | €20,000 | €32,415 | +€12,415 | +62.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,000 | €27,415 | +€12,415 | +82.8% |
| Amounts payable | 17/49 | €23,229 | €3,969 | -€19,260 | -82.9% |
| Amounts payable after more than one year | 17 | €11,718 | - | -€11,718 | |
| Other amounts payable | 178/9 | €11,718 | - | -€11,718 | |
| Amounts payable within one year | 42/48 | €11,511 | €3,969 | -€7,542 | -65.5% |
| Trade debts | 44 | €722 | €237 | -€485 | -67.2% |
| Suppliers | 440/4 | €722 | €237 | -€485 | -67.2% |
| Taxes, remuneration and social security | 45 | €10,638 | €3,547 | -€7,091 | -66.7% |
| Taxes | 450/3 | €5,136 | €3,186 | -€1,951 | -38.0% |
| Remuneration and social security | 454/9 | €5,502 | €362 | -€5,140 | -93.4% |
| Other amounts payable | 47/48 | €151 | €185 | +€34 | +22.6% |
| Remuneration, social security and pensions | 62 | €41,379 | €33,598 | -€7,782 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,649 | €2,982 | +€333 | +12.6% |
| Other operating charges | 640/8 | €1,918 | €390 | -€1,528 | -79.7% |
| Gross operating margin | 9900 | €64,862 | €52,837 | -€12,025 | -18.5% |
| Operating profit (loss) | 9901 | €18,917 | €15,867 | -€3,049 | -16.1% |
| Financial charges | 65/66B | €116 | €267 | +€151 | +131% |
| Recurring financial charges | 65 | €116 | €267 | +€151 | +131% |
| Profit (loss) for the period before taxes | 9903 | €18,801 | €15,601 | -€3,200 | -17.0% |
| Income taxes | 67/77 | €3,801 | €3,186 | -€615 | -16.2% |
| Profit (loss) for the period | 9904 | €15,000 | €12,415 | -€2,585 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,000 | €12,415 | -€2,585 | -17.2% |
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 14 October 2026 via checked.be.