FIDAL: 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.
FIDAL
Largest movements
- Cash -€775,333
down €775,333 (-70.2%), from €1.1m to €329,802
mainly Receivables within one year (-€481,137) and Investment in fixed assets (net) (-€238,430)
- Receivables within one year +€481,137
up €481,137 (+144%), from €335,136 to €816,272
of which Trade receivables: +€468,276
- Tangible fixed assets +€228,786
up €228,786 (+80,530%), from €284 to €229,070
of which Other tangible fixed assets: +€192,880
- Deferred charges and accrued income +€60,264
up €60,264 (+533%), from €11,303 to €71,567
- Other debts +€34,071
up €34,071 (+0.9%), from €3.9m to €3.9m
- Trade debts -€22,296
down €22,296 (-18.9%), from €117,707 to €95,411
of which Suppliers: -€23,843
- Tax, wage and social debts -€16,372
down €16,372 (-23.6%), from €69,273 to €52,901
of which Remuneration and social security: -€12,931
- Gross operating margin -€70,131
down €70,131 (-14.7%), from €475,485 to €405,353
- Staff costs -€13,762
down €13,762 (-3.5%), from €390,522 to €376,761
- Depreciation +€9,360
up €9,360 (+3,294%), from €284 to €9,644
- Write-downs -€7,303
no longer reported in 2023 (was €7,303)
- Other operating charges +€5,446
up €5,446 (+1,567%), from €348 to €5,793
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,956 | €1,446,810 | -€5,146 | -0.4% |
| Fixed assets | 21/28 | €383 | €229,169 | +€228,786 | +59,695% |
| Tangible fixed assets | 22/27 | €284 | €229,070 | +€228,786 | +80,530% |
| Furniture and vehicles | 24 | €284 | €36,190 | +€35,906 | +12,638% |
| Other tangible fixed assets | 26 | - | €192,880 | +€192,880 | |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €1,451,573 | €1,217,641 | -€233,932 | -16.1% |
| Amounts receivable within one year | 40/41 | €335,136 | €816,272 | +€481,137 | +144% |
| Trade receivables | 40 | €331,623 | €799,900 | +€468,276 | +141% |
| Other amounts receivable | 41 | €3,512 | €16,373 | +€12,860 | +366% |
| Cash at bank and in hand | 54/58 | €1,105,135 | €329,802 | -€775,333 | -70.2% |
| Deferred charges and accrued income | 490/1 | €11,303 | €71,567 | +€60,264 | +533% |
| Total equity and liabilities | 10/49 | €1,451,956 | €1,446,810 | -€5,146 | -0.4% |
| Equity | 10/15 | -€2,635,480 | -€2,624,166 | +€11,314 | +0.4% |
| Profit (loss) carried forward | 14 | -€2,635,480 | -€2,624,166 | +€11,314 | +0.4% |
| Amounts payable | 17/49 | €4,087,437 | €4,070,976 | -€16,460 | -0.4% |
| Amounts payable within one year | 42/48 | €4,075,570 | €4,070,976 | -€4,593 | -0.1% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €117,707 | €95,411 | -€22,296 | -18.9% |
| Suppliers | 440/4 | €117,707 | €93,864 | -€23,843 | -20.3% |
| Bills of exchange payable | 441 | - | €1,547 | +€1,547 | |
| Taxes, remuneration and social security | 45 | €69,273 | €52,901 | -€16,372 | -23.6% |
| Taxes | 450/3 | €3,913 | €473 | -€3,441 | -87.9% |
| Remuneration and social security | 454/9 | €65,360 | €52,428 | -€12,931 | -19.8% |
| Other amounts payable | 47/48 | €3,888,590 | €3,922,661 | +€34,071 | +0.9% |
| Accrued charges and deferred income | 492/3 | €11,867 | - | -€11,867 | |
| Remuneration, social security and pensions | 62 | €390,522 | €376,761 | -€13,762 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €9,644 | +€9,360 | +3,294% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,303 | - | -€7,303 | |
| Other operating charges | 640/8 | €348 | €5,793 | +€5,446 | +1,567% |
| Gross operating margin | 9900 | €475,485 | €405,353 | -€70,131 | -14.7% |
| Operating profit (loss) | 9901 | €77,028 | €13,155 | -€63,873 | -82.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,736 | €1,369 | -€2,367 | -63.4% |
| Recurring financial charges | 65 | €3,237 | €1,369 | -€1,868 | -57.7% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €73,292 | €11,787 | -€61,505 | -83.9% |
| Income taxes | 67/77 | €473 | €473 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | €72,819 | €11,314 | -€61,505 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,819 | €11,314 | -€61,505 | -84.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.