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
- Tangible fixed assets -€5,096
down €5,096 (-63.8%), from €7,984 to €2,889
of which Plant, machinery and equipment: -€4,762
- Cash +€1,804
up €1,804 (+14.1%), from €12,773 to €14,577
mainly Depreciation (+€5,096) and Receivables within one year (+€1,669)
- Receivables within one year -€1,669
down €1,669 (-5.4%), from €30,953 to €29,284
of which Other amounts receivable: -€1,494
- Trade debts -€4,987
down €4,987 (-43.0%), from €11,600 to €6,612
- Gross operating margin -€29,930
down €29,930 (-77.9%), from €38,403 to €8,473
- Taxes -€3,966
down €3,966 (-78.8%), from €5,035 to €1,070
- Depreciation -€2,264
down €2,264 (-30.8%), from €7,360 to €5,096
- Financial charges +€1,168
up €1,168 (+71.2%), from €1,640 to €2,808
- Financial income +€1,006
up €1,006 (+123.7%), from €813 to €1,820
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,434 | €52,648 | -€4,786 | -8.3% |
| Fixed assets | 21/28 | €10,534 | €5,439 | -€5,096 | -48.4% |
| Tangible fixed assets | 22/27 | €7,984 | €2,889 | -€5,096 | -63.8% |
| Plant, machinery and equipment | 23 | €7,314 | €2,552 | -€4,762 | -65.1% |
| Furniture and vehicles | 24 | €670 | €337 | -€333 | -49.7% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €46,900 | €47,210 | +€310 | +0.7% |
| Stocks and contracts in progress | 3 | €3,002 | €3,349 | +€347 | +11.5% |
| Stocks | 30/36 | €3,002 | €3,349 | +€347 | +11.5% |
| Amounts receivable within one year | 40/41 | €30,953 | €29,284 | -€1,669 | -5.4% |
| Trade receivables | 40 | €175 | - | -€175 | |
| Other amounts receivable | 41 | €30,778 | €29,284 | -€1,494 | -4.9% |
| Cash at bank and in hand | 54/58 | €12,773 | €14,577 | +€1,804 | +14.1% |
| Deferred charges and accrued income | 490/1 | €171 | - | -€171 | |
| Total equity and liabilities | 10/49 | €57,434 | €52,648 | -€4,786 | -8.3% |
| Equity | 10/15 | €37,971 | €38,428 | +€457 | +1.2% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €21,971 | €22,428 | +€457 | +2.1% |
| Distributable reserves | 133 | €21,971 | €22,428 | +€457 | +2.1% |
| Amounts payable | 17/49 | €19,464 | €14,221 | -€5,243 | -26.9% |
| Amounts payable within one year | 42/48 | €19,464 | €14,221 | -€5,243 | -26.9% |
| Financial debts | 43 | €4 | €4 | = | 0.0% |
| Credit institutions | 430/8 | €4 | €4 | = | 0.0% |
| Trade debts | 44 | €11,600 | €6,612 | -€4,987 | -43.0% |
| Suppliers | 440/4 | €11,600 | €6,612 | -€4,987 | -43.0% |
| Taxes, remuneration and social security | 45 | €7,860 | €7,605 | -€256 | -3.3% |
| Taxes | 450/3 | €7,860 | €7,605 | -€256 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,360 | €5,096 | -€2,264 | -30.8% |
| Other operating charges | 640/8 | €752 | €862 | +€110 | +14.7% |
| Gross operating margin | 9900 | €38,403 | €8,473 | -€29,930 | -77.9% |
| Operating profit (loss) | 9901 | €30,291 | €2,515 | -€27,776 | -91.7% |
| Financial income | 75/76B | €813 | €1,820 | +€1,006 | +123.7% |
| Recurring financial income | 75 | €813 | €1,820 | +€1,006 | +123.7% |
| Financial charges | 65/66B | €1,640 | €2,808 | +€1,168 | +71.2% |
| Recurring financial charges | 65 | €1,640 | €2,808 | +€1,168 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €29,464 | €1,526 | -€27,938 | -94.8% |
| Income taxes | 67/77 | €5,035 | €1,070 | -€3,966 | -78.8% |
| Profit (loss) for the period | 9904 | €24,429 | €457 | -€23,972 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,429 | €457 | -€23,972 | -98.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.