FIDAN: 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.
FIDAN
Largest movements
- Receivables within one year +€2,343
up €2,343 (+6.5%), from €36,192 to €38,535
- Profit (loss) carried forward +€1,518
up €1,518 (+14.5%), from €10,502 to €12,020
- Tax, wage and social debts +€467
up €467 (+549.6%), from €85 to €552
- Other operating charges -€2,412
no longer reported in 2025 (was €2,412)
- Gross operating margin -€674
down €674 (-24.5%), from €2,748 to €2,074
- Taxes +€467
up €467 (+549.6%), from €85 to €552
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 | €38,623 | €40,609 | +€1,985 | +5.1% |
| Current assets | 29/58 | €38,623 | €40,609 | +€1,985 | +5.1% |
| Amounts receivable within one year | 40/41 | €36,192 | €38,535 | +€2,343 | +6.5% |
| Other amounts receivable | 41 | €36,192 | €38,535 | +€2,343 | +6.5% |
| Cash at bank and in hand | 54/58 | €5 | - | -€5 | |
| Deferred charges and accrued income | 490/1 | €2,427 | €2,074 | -€352 | -14.5% |
| Total equity and liabilities | 10/49 | €38,623 | €40,609 | +€1,985 | +5.1% |
| Equity | 10/15 | €38,538 | €40,056 | +€1,518 | +3.9% |
| Contributions | 10/11 | €16,997 | €16,997 | = | 0.0% |
| Reserves | 13 | €11,039 | €11,039 | = | 0.0% |
| Distributable reserves | 133 | €11,039 | €11,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,502 | €12,020 | +€1,518 | +14.5% |
| Amounts payable | 17/49 | €85 | €552 | +€467 | +549.6% |
| Amounts payable within one year | 42/48 | €85 | €552 | +€467 | +549.6% |
| Taxes, remuneration and social security | 45 | €85 | €552 | +€467 | +549.6% |
| Taxes | 450/3 | €85 | €552 | +€467 | +549.6% |
| Other operating charges | 640/8 | €2,412 | - | -€2,412 | |
| Gross operating margin | 9900 | €2,748 | €2,074 | -€674 | -24.5% |
| Operating profit (loss) | 9901 | €336 | €2,074 | +€1,738 | +517.6% |
| Financial charges | 65/66B | €24 | €4 | -€20 | -83.7% |
| Recurring financial charges | 65 | €24 | €4 | -€20 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €312 | €2,070 | +€1,758 | +563.3% |
| Income taxes | 67/77 | €85 | €552 | +€467 | +549.6% |
| Profit (loss) for the period | 9904 | €227 | €1,518 | +€1,291 | +568.4% |
| Profit (loss) for the period to be appropriated | 9905 | €227 | €1,518 | +€1,291 | +568.4% |
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 1 October 2026 via checked.be.