Fidan B: 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.
Fidan B
Largest movements
- Cash -€2,708
down €2,708 (-65.2%), from €4,156 to €1,448
mainly Net result for the year (-€1,499) and Tax, wage and social debts (-€1,446)
- Tangible fixed assets -€731
down €731 (-42.1%), from €1,734 to €1,003
- Receivables within one year +€614
up €614 (+5.3%), from €11,512 to €12,125
- Deferred charges and accrued income -€583
no longer reported in 2025 (was €583)
- Reserves -€1,499
down €1,499 (-10.2%), from €14,754 to €13,255
- Tax, wage and social debts -€1,446
down €1,446 (-76.8%), from €1,882 to €436
- Trade debts -€463
down €463 (-54.6%), from €849 to €385
- Gross operating margin -€7,437
down €7,437, from €6,365 to -€1,072
- Taxes -€1,680
down €1,680 (-94.7%), from €1,774 to €94
- Financial income +€289
up €289 (+80.1%), from €361 to €650
- Depreciation +€272
up €272 (+59.4%), from €459 to €731
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.
Derived cash bridge
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 | €17,985 | €14,576 | -€3,408 | -19.0% |
| Fixed assets | 21/28 | €1,734 | €1,003 | -€731 | -42.1% |
| Tangible fixed assets | 22/27 | €1,734 | €1,003 | -€731 | -42.1% |
| Plant, machinery and equipment | 23 | €1,734 | €1,003 | -€731 | -42.1% |
| Current assets | 29/58 | €16,250 | €13,573 | -€2,677 | -16.5% |
| Amounts receivable within one year | 40/41 | €11,512 | €12,125 | +€614 | +5.3% |
| Other amounts receivable | 41 | €11,512 | €12,125 | +€614 | +5.3% |
| Cash at bank and in hand | 54/58 | €4,156 | €1,448 | -€2,708 | -65.2% |
| Deferred charges and accrued income | 490/1 | €583 | - | -€583 | |
| Total equity and liabilities | 10/49 | €17,985 | €14,576 | -€3,408 | -19.0% |
| Equity | 10/15 | €15,254 | €13,755 | -€1,499 | -9.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €14,754 | €13,255 | -€1,499 | -10.2% |
| Distributable reserves | 133 | €14,754 | €13,255 | -€1,499 | -10.2% |
| Amounts payable | 17/49 | €2,730 | €821 | -€1,909 | -69.9% |
| Amounts payable within one year | 42/48 | €2,730 | €821 | -€1,909 | -69.9% |
| Trade debts | 44 | €849 | €385 | -€463 | -54.6% |
| Suppliers | 440/4 | €849 | €385 | -€463 | -54.6% |
| Taxes, remuneration and social security | 45 | €1,882 | €436 | -€1,446 | -76.8% |
| Taxes | 450/3 | €1,882 | €436 | -€1,446 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €731 | +€272 | +59.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €6,365 | -€1,072 | -€7,437 | |
| Operating profit (loss) | 9901 | €5,788 | -€1,923 | -€7,712 | |
| Financial income | 75/76B | €361 | €650 | +€289 | +80.1% |
| Recurring financial income | 75 | €361 | €650 | +€289 | +80.1% |
| Financial charges | 65/66B | €122 | €132 | +€9 | +7.7% |
| Recurring financial charges | 65 | €122 | €132 | +€9 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €6,027 | -€1,405 | -€7,432 | |
| Income taxes | 67/77 | €1,774 | €94 | -€1,680 | -94.7% |
| Profit (loss) for the period | 9904 | €4,253 | -€1,499 | -€5,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,253 | -€1,499 | -€5,752 |
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 17 October 2026 via checked.be.