FIDAFISC: 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.
FIDAFISC
Largest movements
- Receivables within one year +€169,036
up €169,036 (+38.7%), from €437,330 to €606,366
of which Other amounts receivable: +€148,303
- Cash +€41,166
up €41,166 (+96.5%), from €42,644 to €83,810
mainly Trade debts (+€102,632) and Accrued charges and deferred income (+€66,363)
- Deferred charges and accrued income -€18,000
no longer reported in 2025 (was €18,000)
- Trade debts +€102,632
up €102,632 (+18.3%), from €560,494 to €663,126
- Accrued charges and deferred income +€66,363
up €66,363 (+73.0%), from €90,891 to €157,254
- Tax, wage and social debts +€16,609
up €16,609 (+54.3%), from €30,569 to €47,178
of which Taxes: +€15,500
- Gross operating margin +€56,767
up €56,767 (+47.5%), from €119,414 to €176,181
- Financial charges +€42,326
up €42,326 (+3312.1%), from €1,278 to €43,604
of which Financial charges: +€41,589
- Taxes +€15,012
up €15,012 (+109.0%), from €13,768 to €28,780
- Other operating charges +€5,176
up €5,176 (+40.7%), from €12,731 to €17,906
- Staff costs +€3,617
up €3,617 (+5.2%), from €69,778 to €73,395
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 | €506,659 | €698,115 | +€191,456 | +37.8% |
| Fixed assets | 21/28 | €8,686 | €7,940 | -€746 | -8.6% |
| Tangible fixed assets | 22/27 | €8,686 | €7,940 | -€746 | -8.6% |
| Land and buildings | 22 | €6,426 | €5,204 | -€1,222 | -19.0% |
| Plant, machinery and equipment | 23 | €2,260 | €2,736 | +€476 | +21.1% |
| Current assets | 29/58 | €497,973 | €690,175 | +€192,202 | +38.6% |
| Amounts receivable within one year | 40/41 | €437,330 | €606,366 | +€169,036 | +38.7% |
| Trade receivables | 40 | €46,811 | €67,544 | +€20,733 | +44.3% |
| Other amounts receivable | 41 | €390,519 | €538,821 | +€148,303 | +38.0% |
| Cash at bank and in hand | 54/58 | €42,644 | €83,810 | +€41,166 | +96.5% |
| Deferred charges and accrued income | 490/1 | €18,000 | - | -€18,000 | |
| Total equity and liabilities | 10/49 | €506,659 | €698,115 | +€191,456 | +37.8% |
| Equity | 10/15 | -€175,295 | -€169,442 | +€5,852 | +3.3% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,755 | -€189,902 | +€5,852 | +3.0% |
| Amounts payable | 17/49 | €681,954 | €867,557 | +€185,603 | +27.2% |
| Amounts payable within one year | 42/48 | €591,063 | €710,304 | +€119,241 | +20.2% |
| Trade debts | 44 | €560,494 | €663,126 | +€102,632 | +18.3% |
| Suppliers | 440/4 | €560,494 | €663,126 | +€102,632 | +18.3% |
| Taxes, remuneration and social security | 45 | €30,569 | €47,178 | +€16,609 | +54.3% |
| Taxes | 450/3 | €20,119 | €35,619 | +€15,500 | +77.0% |
| Remuneration and social security | 454/9 | €10,450 | €11,559 | +€1,109 | +10.6% |
| Accrued charges and deferred income | 492/3 | €90,891 | €157,254 | +€66,363 | +73.0% |
| Remuneration, social security and pensions | 62 | €69,778 | €73,395 | +€3,617 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €1,841 | +€219 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | €4,813 | -€187 | -3.7% |
| Other operating charges | 640/8 | €12,731 | €17,906 | +€5,176 | +40.7% |
| Gross operating margin | 9900 | €119,414 | €176,181 | +€56,767 | +47.5% |
| Operating profit (loss) | 9901 | €30,283 | €78,226 | +€47,943 | +158.3% |
| Financial income | 75/76B | €0 | €11 | +€11 | +2712.5% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +2712.5% |
| Non-recurring financial income | 76B | €0 | €11 | +€11 | +2712.5% |
| Financial charges | 65/66B | €1,278 | €43,604 | +€42,326 | +3312.1% |
| Recurring financial charges | 65 | €1,259 | €42,848 | +€41,589 | +3304.3% |
| Non-recurring financial charges | 66B | €19 | €757 | +€737 | +3820.2% |
| Profit (loss) for the period before taxes | 9903 | €29,005 | €34,632 | +€5,627 | +19.4% |
| Income taxes | 67/77 | €13,768 | €28,780 | +€15,012 | +109.0% |
| Profit (loss) for the period | 9904 | €15,238 | €5,852 | -€9,385 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,238 | €5,852 | -€9,385 | -61.6% |
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 10 October 2026 via checked.be.