FIDANY: 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.
FIDANY
Largest movements
- Cash +€158,321
up €158,321 (+547.4%), from €28,923 to €187,244
mainly Investment in fixed assets (net) (+€130,000) and Other debts (+€49,135)
- Financial fixed assets -€130,000
down €130,000 (-88.1%), from €147,500 to €17,500
- Receivables within one year -€29,923
down €29,923 (-24.1%), from €124,379 to €94,456
of which Other amounts receivable: -€31,687
- Tangible fixed assets -€5,800
down €5,800 (-7.2%), from €80,585 to €74,785
- Profit (loss) carried forward -€62,420
down €62,420 (-17.6%), from €354,715 to €292,295
- Other debts +€49,135
new in 2025: €49,135
- Tax, wage and social debts +€5,767
up €5,767 (+474.3%), from €1,216 to €6,983
- Financial charges +€130,008
up €130,008 (+31478.9%), from €413 to €130,421
of which Non-recurring financial charges: +€130,000
- Gross operating margin +€93,671
up €93,671 (+1129.7%), from €8,292 to €101,963
- Taxes +€24,169
up €24,169 (+4872.8%), from €496 to €24,665
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 | €381,387 | €373,985 | -€7,402 | -1.9% |
| Fixed assets | 21/28 | €228,085 | €92,285 | -€135,800 | -59.5% |
| Tangible fixed assets | 22/27 | €80,585 | €74,785 | -€5,800 | -7.2% |
| Land and buildings | 22 | €80,585 | €74,785 | -€5,800 | -7.2% |
| Financial fixed assets | 28 | €147,500 | €17,500 | -€130,000 | -88.1% |
| Current assets | 29/58 | €153,302 | €281,700 | +€128,398 | +83.8% |
| Amounts receivable within one year | 40/41 | €124,379 | €94,456 | -€29,923 | -24.1% |
| Trade receivables | 40 | €301 | €2,065 | +€1,764 | +586.0% |
| Other amounts receivable | 41 | €124,078 | €92,391 | -€31,687 | -25.5% |
| Cash at bank and in hand | 54/58 | €28,923 | €187,244 | +€158,321 | +547.4% |
| Total equity and liabilities | 10/49 | €381,387 | €373,985 | -€7,402 | -1.9% |
| Equity | 10/15 | €380,171 | €317,751 | -€62,420 | -16.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,864 | €6,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,005 | €5,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,715 | €292,295 | -€62,420 | -17.6% |
| Amounts payable | 17/49 | €1,216 | €56,234 | +€55,018 | +4524.5% |
| Amounts payable within one year | 42/48 | €1,216 | €56,234 | +€55,018 | +4524.5% |
| Trade debts | 44 | - | €116 | +€116 | |
| Suppliers | 440/4 | - | €116 | +€116 | |
| Taxes, remuneration and social security | 45 | €1,216 | €6,983 | +€5,767 | +474.3% |
| Taxes | 450/3 | €1,216 | €6,983 | +€5,767 | +474.3% |
| Other amounts payable | 47/48 | - | €49,135 | +€49,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,199 | €5,800 | -€399 | -6.4% |
| Other operating charges | 640/8 | €3,053 | €3,756 | +€703 | +23.0% |
| Gross operating margin | 9900 | €8,292 | €101,963 | +€93,671 | +1129.7% |
| Operating profit (loss) | 9901 | -€960 | €92,407 | +€93,367 | |
| Financial income | 75/76B | €118 | €259 | +€141 | +119.5% |
| Recurring financial income | 75 | €118 | €259 | +€141 | +119.5% |
| Financial charges | 65/66B | €413 | €130,421 | +€130,008 | +31478.9% |
| Recurring financial charges | 65 | €413 | €421 | +€8 | +1.9% |
| Non-recurring financial charges | 66B | - | €130,000 | +€130,000 | |
| Profit (loss) for the period before taxes | 9903 | -€1,255 | -€37,755 | -€36,500 | -2908.4% |
| Income taxes | 67/77 | €496 | €24,665 | +€24,169 | +4872.8% |
| Profit (loss) for the period | 9904 | -€1,751 | -€62,420 | -€60,669 | -3464.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,751 | -€62,420 | -€60,669 | -3464.8% |
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 5 October 2026 via checked.be.