FIDANNA: 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.
FIDANNA
Largest movements
- Cash +€10,302
up €10,302 (+41.5%), from €24,839 to €35,141
mainly Net result for the year (+€29,845) and Deferred charges and accrued income (+€8,488)
- Deferred charges and accrued income -€8,488
down €8,488 (-96.6%), from €8,789 to €300
- Receivables within one year +€5,500
up €5,500 (+84.6%), from €6,500 to €12,000
- Receivables after one year +€4,177
up €4,177 (+7.6%), from €54,689 to €58,866
- Reserves +€29,845
up €29,845 (+50.5%), from €59,076 to €88,921
- Tax, wage and social debts -€16,768
down €16,768 (-50.0%), from €33,566 to €16,799
of which Taxes: -€15,545
- Trade debts -€2,407
no longer reported in 2025 (was €2,407)
- Gross operating margin -€42,442
down €42,442 (-47.6%), from €89,230 to €46,789
- Taxes -€15,185
down €15,185 (-49.1%), from €30,942 to €15,756
- Financial income -€1,422
down €1,422 (-95.0%), from €1,497 to €75
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 | €97,549 | €108,219 | +€10,671 | +10.9% |
| Formation expenses | 20 | €1,229 | €932 | -€297 | -24.2% |
| Fixed assets | 21/28 | €1,503 | €980 | -€523 | -34.8% |
| Tangible fixed assets | 22/27 | €1,503 | €980 | -€523 | -34.8% |
| Furniture and vehicles | 24 | €1,503 | €980 | -€523 | -34.8% |
| Current assets | 29/58 | €94,816 | €106,307 | +€11,491 | +12.1% |
| Amounts receivable after more than one year | 29 | €54,689 | €58,866 | +€4,177 | +7.6% |
| Other amounts receivable | 291 | €54,689 | €58,866 | +€4,177 | +7.6% |
| Amounts receivable within one year | 40/41 | €6,500 | €12,000 | +€5,500 | +84.6% |
| Other amounts receivable | 41 | €6,500 | €12,000 | +€5,500 | +84.6% |
| Cash at bank and in hand | 54/58 | €24,839 | €35,141 | +€10,302 | +41.5% |
| Deferred charges and accrued income | 490/1 | €8,789 | €300 | -€8,488 | -96.6% |
| Total equity and liabilities | 10/49 | €97,549 | €108,219 | +€10,671 | +10.9% |
| Equity | 10/15 | €61,576 | €91,421 | +€29,845 | +48.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €59,076 | €88,921 | +€29,845 | +50.5% |
| Distributable reserves | 133 | €59,076 | €88,921 | +€29,845 | +50.5% |
| Amounts payable | 17/49 | €35,973 | €16,799 | -€19,174 | -53.3% |
| Amounts payable within one year | 42/48 | €35,973 | €16,799 | -€19,174 | -53.3% |
| Trade debts | 44 | €2,407 | - | -€2,407 | |
| Suppliers | 440/4 | €2,407 | - | -€2,407 | |
| Taxes, remuneration and social security | 45 | €33,566 | €16,799 | -€16,768 | -50.0% |
| Taxes | 450/3 | €31,992 | €16,446 | -€15,545 | -48.6% |
| Remuneration and social security | 454/9 | €1,575 | €352 | -€1,222 | -77.6% |
| Non-recurring operating income | 76A | - | €401 | +€401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €820 | +€495 | +152.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €89,230 | €46,789 | -€42,442 | -47.6% |
| Operating profit (loss) | 9901 | €88,521 | €45,581 | -€42,940 | -48.5% |
| Financial income | 75/76B | €1,497 | €75 | -€1,422 | -95.0% |
| Recurring financial income | 75 | €1,497 | €75 | -€1,422 | -95.0% |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | €90,018 | €45,601 | -€44,417 | -49.3% |
| Income taxes | 67/77 | €30,942 | €15,756 | -€15,185 | -49.1% |
| Profit (loss) for the period | 9904 | €59,076 | €29,845 | -€29,231 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,076 | €29,845 | -€29,231 | -49.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.