FIDACON: 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.
FIDACON
Largest movements
- Cash +€50,705
up €50,705 (+112%), from €45,269 to €95,974
mainly Net result for the year (+€46,956) and Deferred charges and accrued income (+€4,359)
- Receivables within one year +€4,401
up €4,401 (+33.4%), from €13,159 to €17,560
- Deferred charges and accrued income -€4,359
down €4,359 (-29.3%), from €14,893 to €10,534
- Current investments +€3,943
new in 2025: €3,943
- Tangible fixed assets -€1,708
down €1,708 (-42.1%), from €4,059 to €2,351
of which Furniture and vehicles: -€1,003
- Reserves +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Profit (loss) carried forward +€20,238
up €20,238 (+717%), from €2,822 to €23,059
- Tax, wage and social debts +€3,883
up €3,883 (+19.6%), from €19,839 to €23,721
- Other debts +€3,319
up €3,319 (+12.1%), from €27,349 to €30,668
- Gross operating margin +€22,579
up €22,579 (+54.6%), from €41,348 to €63,926
- Taxes +€6,180
up €6,180 (+77.2%), from €8,001 to €14,181
- Depreciation -€1,070
down €1,070 (-38.5%), from €2,779 to €1,708
- Financial income +€641
up €641 (+19,541%), from €3 to €644
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 | €77,380 | €130,362 | +€52,982 | +68.5% |
| Fixed assets | 21/28 | €4,059 | €2,351 | -€1,708 | -42.1% |
| Tangible fixed assets | 22/27 | €4,059 | €2,351 | -€1,708 | -42.1% |
| Plant, machinery and equipment | 23 | €1,715 | €1,009 | -€706 | -41.2% |
| Furniture and vehicles | 24 | €2,345 | €1,342 | -€1,003 | -42.8% |
| Current assets | 29/58 | €73,321 | €128,011 | +€54,691 | +74.6% |
| Amounts receivable within one year | 40/41 | €13,159 | €17,560 | +€4,401 | +33.4% |
| Trade receivables | 40 | €13,159 | €17,560 | +€4,401 | +33.4% |
| Current investments | 50/53 | - | €3,943 | +€3,943 | |
| Cash at bank and in hand | 54/58 | €45,269 | €95,974 | +€50,705 | +112% |
| Deferred charges and accrued income | 490/1 | €14,893 | €10,534 | -€4,359 | -29.3% |
| Total equity and liabilities | 10/49 | €77,380 | €130,362 | +€52,982 | +68.5% |
| Equity | 10/15 | €27,882 | €73,119 | +€45,238 | +162% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €25,000 | €50,000 | +€25,000 | +100% |
| Distributable reserves | 133 | €25,000 | €50,000 | +€25,000 | +100% |
| Profit (loss) carried forward | 14 | €2,822 | €23,059 | +€20,238 | +717% |
| Amounts payable | 17/49 | €49,499 | €57,243 | +€7,744 | +15.6% |
| Amounts payable within one year | 42/48 | €49,499 | €57,243 | +€7,744 | +15.6% |
| Trade debts | 44 | €2,311 | €2,854 | +€543 | +23.5% |
| Suppliers | 440/4 | €2,311 | €2,854 | +€543 | +23.5% |
| Taxes, remuneration and social security | 45 | €19,839 | €23,721 | +€3,883 | +19.6% |
| Taxes | 450/3 | €19,839 | €23,721 | +€3,883 | +19.6% |
| Other amounts payable | 47/48 | €27,349 | €30,668 | +€3,319 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,779 | €1,708 | -€1,070 | -38.5% |
| Other operating charges | 640/8 | €63 | €307 | +€244 | +387% |
| Gross operating margin | 9900 | €41,348 | €63,926 | +€22,579 | +54.6% |
| Operating profit (loss) | 9901 | €38,506 | €61,910 | +€23,405 | +60.8% |
| Financial income | 75/76B | €3 | €644 | +€641 | +19,541% |
| Recurring financial income | 75 | €3 | €644 | +€641 | +19,541% |
| Financial charges | 65/66B | €968 | €1,418 | +€450 | +46.4% |
| Recurring financial charges | 65 | €968 | €1,418 | +€450 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €37,541 | €61,137 | +€23,596 | +62.9% |
| Income taxes | 67/77 | €8,001 | €14,181 | +€6,180 | +77.2% |
| Profit (loss) for the period | 9904 | €29,540 | €46,956 | +€17,416 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,540 | €46,956 | +€17,416 | +59.0% |
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 28 October 2026 via checked.be.