FIDANOV CONSTRUCT: 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.
FIDANOV CONSTRUCT
Largest movements
- Receivables within one year +€18,272
up €18,272 (+397.6%), from €4,596 to €22,868
of which Trade receivables: +€18,912
- Cash +€2,227
up €2,227 (+13.8%), from €16,170 to €18,397
mainly Other debts (+€14,142) and Net result for the year (+€4,323)
- Deferred charges and accrued income -€1,875
down €1,875 (-63.2%), from €2,969 to €1,094
- Other debts +€14,142
up €14,142 (+889.7%), from €1,589 to €15,731
- Profit (loss) carried forward +€2,956
up €2,956 (+159.3%), from €1,856 to €4,812
- Reserves +€1,367
up €1,367 (+1029.3%), from €133 to €1,500
- Gross operating margin +€7,049
up €7,049 (+9692.5%), from €73 to €7,122
- Taxes +€1,202
up €1,202 (+214.8%), from €560 to €1,761
- Financial charges +€824
up €824 (+900.8%), from €91 to €915
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 | €23,735 | €42,359 | +€18,625 | +78.5% |
| Current assets | 29/58 | €23,735 | €42,359 | +€18,625 | +78.5% |
| Amounts receivable within one year | 40/41 | €4,596 | €22,868 | +€18,272 | +397.6% |
| Trade receivables | 40 | €3,906 | €22,818 | +€18,912 | +484.2% |
| Other amounts receivable | 41 | €690 | €50 | -€640 | -92.8% |
| Cash at bank and in hand | 54/58 | €16,170 | €18,397 | +€2,227 | +13.8% |
| Deferred charges and accrued income | 490/1 | €2,969 | €1,094 | -€1,875 | -63.2% |
| Total equity and liabilities | 10/49 | €23,735 | €42,359 | +€18,625 | +78.5% |
| Equity | 10/15 | €16,989 | €21,312 | +€4,323 | +25.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €133 | €1,500 | +€1,367 | +1029.3% |
| Non-distributable reserves | 130/1 | €133 | €1,500 | +€1,367 | +1029.3% |
| Reserves not available under the articles | 1311 | €133 | €1,500 | +€1,367 | +1029.3% |
| Profit (loss) carried forward | 14 | €1,856 | €4,812 | +€2,956 | +159.3% |
| Amounts payable | 17/49 | €6,746 | €21,047 | +€14,301 | +212.0% |
| Amounts payable within one year | 42/48 | €6,746 | €21,047 | +€14,301 | +212.0% |
| Trade debts | 44 | €2,398 | €2,444 | +€46 | +1.9% |
| Suppliers | 440/4 | €2,398 | €2,444 | +€46 | +1.9% |
| Taxes, remuneration and social security | 45 | €2,759 | €2,872 | +€114 | +4.1% |
| Taxes | 450/3 | €2,759 | €2,872 | +€114 | +4.1% |
| Other amounts payable | 47/48 | €1,589 | €15,731 | +€14,142 | +889.7% |
| Other operating charges | 640/8 | €151 | €151 | = | 0.0% |
| Gross operating margin | 9900 | €73 | €7,122 | +€7,049 | +9692.5% |
| Operating profit (loss) | 9901 | -€78 | €6,971 | +€7,049 | |
| Financial income | 75/76B | €61 | €29 | -€33 | -53.3% |
| Recurring financial income | 75 | €61 | €29 | -€33 | -53.3% |
| Financial charges | 65/66B | €91 | €915 | +€824 | +900.8% |
| Recurring financial charges | 65 | €91 | €915 | +€824 | +900.8% |
| Profit (loss) for the period before taxes | 9903 | -€108 | €6,085 | +€6,193 | |
| Income taxes | 67/77 | €560 | €1,761 | +€1,202 | +214.8% |
| Profit (loss) for the period | 9904 | -€668 | €4,323 | +€4,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€668 | €4,323 | +€4,991 |
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 12 October 2026 via checked.be.