FIDACONSULT: what changed
Two fiscal 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.
FIDACONSULT
Largest movements
- Cash -€86,964
down €86,964 (-87.6%), from €99,291 to €12,326
mainly Contributions, distributions and other (-€60,000) and Other debts (-€59,431)
- Receivables within one year +€23,542
up €23,542 (+75.2%), from €31,321 to €54,863
of which Trade receivables: +€23,258
- Other debts -€59,431
down €59,431 (-58.9%), from €100,975 to €41,544
- Profit (loss) carried forward -€7,195
down €7,195 (-72.2%), from €9,968 to €2,773
- Tax, wage and social debts +€3,037
up €3,037 (+25.9%), from €11,745 to €14,782
of which Taxes: +€2,381
- Gross operating margin +€32,408
up €32,408 (+89.1%), from €36,361 to €68,768
- Taxes +€6,174
up €6,174 (+77.4%), from €7,973 to €14,147
- Depreciation -€992
down €992 (-67.1%), from €1,480 to €488
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.
Cash bridge derived
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 | €136,924 | €73,628 | -€63,296 | -46.2% |
| Fixed assets | 21/28 | €4,924 | €4,436 | -€488 | -9.9% |
| Tangible fixed assets | 22/27 | €4,877 | €4,389 | -€488 | -10.0% |
| Furniture and vehicles | 24 | €2,177 | €1,689 | -€488 | -22.4% |
| Other tangible fixed assets | 26 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €132,000 | €69,191 | -€62,809 | -47.6% |
| Amounts receivable within one year | 40/41 | €31,321 | €54,863 | +€23,542 | +75.2% |
| Trade receivables | 40 | €29,317 | €52,574 | +€23,258 | +79.3% |
| Other amounts receivable | 41 | €2,004 | €2,289 | +€285 | +14.2% |
| Cash at bank and in hand | 54/58 | €99,291 | €12,326 | -€86,964 | -87.6% |
| Deferred charges and accrued income | 490/1 | €1,389 | €2,002 | +€614 | +44.2% |
| Total equity and liabilities | 10/49 | €136,924 | €73,628 | -€63,296 | -46.2% |
| Equity | 10/15 | €19,968 | €12,773 | -€7,195 | -36.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,968 | €2,773 | -€7,195 | -72.2% |
| Amounts payable | 17/49 | €116,956 | €60,855 | -€56,101 | -48.0% |
| Amounts payable within one year | 42/48 | €116,956 | €60,855 | -€56,101 | -48.0% |
| Trade debts | 44 | €4,236 | €4,529 | +€293 | +6.9% |
| Suppliers | 440/4 | €4,236 | €4,529 | +€293 | +6.9% |
| Taxes, remuneration and social security | 45 | €11,745 | €14,782 | +€3,037 | +25.9% |
| Taxes | 450/3 | €11,395 | €13,777 | +€2,381 | +20.9% |
| Remuneration and social security | 454/9 | €350 | €1,006 | +€656 | +187.6% |
| Other amounts payable | 47/48 | €100,975 | €41,544 | -€59,431 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,480 | €488 | -€992 | -67.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €216 | +€216 | |
| Other operating charges | 640/8 | €1,090 | €1,125 | +€34 | +3.2% |
| Non-recurring operating charges | 66A | €879 | - | -€879 | |
| Gross operating margin | 9900 | €36,361 | €68,768 | +€32,408 | +89.1% |
| Operating profit (loss) | 9901 | €32,911 | €66,940 | +€34,029 | +103.4% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €57 | €61 | +€4 | +7.0% |
| Recurring financial charges | 65 | €57 | €61 | +€4 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €32,854 | €66,951 | +€34,098 | +103.8% |
| Income taxes | 67/77 | €7,973 | €14,147 | +€6,174 | +77.4% |
| Profit (loss) for the period | 9904 | €24,881 | €52,805 | +€27,924 | +112.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,881 | €52,805 | +€27,924 | +112.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.