FIDALI: 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.
FIDALI
Largest movements
- Cash -€39,653
down €39,653 (-50.9%), from €77,966 to €38,313
mainly Debts after one year (-€106,506) and Current portion of long-term debt (-€10,398)
- Tangible fixed assets -€9,622
down €9,622 (-26.7%), from €36,047 to €26,425
of which Furniture and vehicles: -€11,319
- Receivables within one year +€3,309
up €3,309 (+6.3%), from €52,652 to €55,960
of which Trade receivables: +€3,974
- Debts after one year -€106,506
down €106,506 (-61.7%), from €172,613 to €66,107
- Reserves +€40,217
up €40,217 (+153.3%), from €26,242 to €66,459
- Other debts +€25,561
up €25,561 (+48.7%), from €52,500 to €78,061
- Tax, wage and social debts +€13,400
up €13,400 (+69.7%), from €19,222 to €32,622
- Current portion of long-term debt -€10,398
down €10,398 (-28.9%), from €35,954 to €25,556
- Other operating charges -€24,263
down €24,263 (-98.1%), from €24,725 to €462
- Gross operating margin +€11,915
up €11,915 (+18.9%), from €63,189 to €75,104
- Financial charges +€2,518
up €2,518 (+38.5%), from €6,539 to €9,057
- Taxes +€2,246
up €2,246 (+19.1%), from €11,746 to €13,992
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 | €317,444 | €271,108 | -€46,336 | -14.6% |
| Fixed assets | 21/28 | €186,047 | €176,425 | -€9,622 | -5.2% |
| Tangible fixed assets | 22/27 | €36,047 | €26,425 | -€9,622 | -26.7% |
| Furniture and vehicles | 24 | €36,047 | €24,728 | -€11,319 | -31.4% |
| Other tangible fixed assets | 26 | - | €1,697 | +€1,697 | |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €131,397 | €94,683 | -€36,714 | -27.9% |
| Amounts receivable within one year | 40/41 | €52,652 | €55,960 | +€3,309 | +6.3% |
| Trade receivables | 40 | €29,097 | €33,071 | +€3,974 | +13.7% |
| Other amounts receivable | 41 | €23,555 | €22,889 | -€665 | -2.8% |
| Cash at bank and in hand | 54/58 | €77,966 | €38,313 | -€39,653 | -50.9% |
| Deferred charges and accrued income | 490/1 | €779 | €409 | -€370 | -47.4% |
| Total equity and liabilities | 10/49 | €317,444 | €271,108 | -€46,336 | -14.6% |
| Equity | 10/15 | €28,242 | €68,459 | +€40,217 | +142.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,242 | €66,459 | +€40,217 | +153.3% |
| Distributable reserves | 133 | €26,242 | €66,459 | +€40,217 | +153.3% |
| Amounts payable | 17/49 | €289,201 | €202,648 | -€86,553 | -29.9% |
| Amounts payable after more than one year | 17 | €172,613 | €66,107 | -€106,506 | -61.7% |
| Financial debts | 170/4 | €172,613 | €66,107 | -€106,506 | -61.7% |
| Amounts payable within one year | 42/48 | €116,072 | €136,541 | +€20,469 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €35,954 | €25,556 | -€10,398 | -28.9% |
| Financial debts | 43 | €2,050 | €0 | -€2,050 | -100.0% |
| Credit institutions | 430/8 | €2,050 | €0 | -€2,050 | -100.0% |
| Trade debts | 44 | €6,346 | €302 | -€6,044 | -95.2% |
| Suppliers | 440/4 | €6,346 | €302 | -€6,044 | -95.2% |
| Taxes, remuneration and social security | 45 | €19,222 | €32,622 | +€13,400 | +69.7% |
| Taxes | 450/3 | €19,222 | €32,622 | +€13,400 | +69.7% |
| Other amounts payable | 47/48 | €52,500 | €78,061 | +€25,561 | +48.7% |
| Accrued charges and deferred income | 492/3 | €516 | €0 | -€516 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,319 | €11,397 | +€78 | +0.7% |
| Other operating charges | 640/8 | €24,725 | €462 | -€24,263 | -98.1% |
| Gross operating margin | 9900 | €63,189 | €75,104 | +€11,915 | +18.9% |
| Operating profit (loss) | 9901 | €27,144 | €63,244 | +€36,100 | +133.0% |
| Financial income | 75/76B | €0 | €21 | +€21 | +10061.9% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +10061.9% |
| Financial charges | 65/66B | €6,539 | €9,057 | +€2,518 | +38.5% |
| Recurring financial charges | 65 | €6,539 | €9,057 | +€2,518 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €20,605 | €54,209 | +€33,603 | +163.1% |
| Income taxes | 67/77 | €11,746 | €13,992 | +€2,246 | +19.1% |
| Profit (loss) for the period | 9904 | €8,859 | €40,217 | +€31,358 | +354.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,859 | €40,217 | +€31,358 | +354.0% |
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.