FIDB: 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.
FIDB
Largest movements
- Cash -€38,834
down €38,834 (-37.3%), from €104,158 to €65,324
mainly Contributions, distributions and other (-€35,678) and Other debts (-€29,624)
- Deferred charges and accrued income +€10,571
up €10,571 (+453.6%), from €2,330 to €12,902
- Receivables within one year +€9,434
up €9,434 (+45.7%), from €20,652 to €30,086
of which Other amounts receivable: +€8,850
- Other debts -€29,624
down €29,624 (-44.3%), from €66,880 to €37,256
- Profit (loss) carried forward +€9,420
new in 2025: €9,420
- Gross operating margin -€45,524
down €45,524 (-49.0%), from €92,965 to €47,441
- Taxes -€18,352
down €18,352 (-96.6%), from €19,005 to €653
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 | €130,043 | €110,574 | -€19,469 | -15.0% |
| Fixed assets | 21/28 | €2,903 | €2,262 | -€640 | -22.1% |
| Tangible fixed assets | 22/27 | €2,903 | €2,262 | -€640 | -22.1% |
| Plant, machinery and equipment | 23 | €1,363 | €1,579 | +€216 | +15.8% |
| Furniture and vehicles | 24 | €258 | €114 | -€144 | -55.7% |
| Other tangible fixed assets | 26 | €1,282 | €570 | -€712 | -55.6% |
| Current assets | 29/58 | €127,140 | €108,312 | -€18,828 | -14.8% |
| Amounts receivable within one year | 40/41 | €20,652 | €30,086 | +€9,434 | +45.7% |
| Trade receivables | 40 | €14,230 | €14,814 | +€584 | +4.1% |
| Other amounts receivable | 41 | €6,422 | €15,272 | +€8,850 | +137.8% |
| Cash at bank and in hand | 54/58 | €104,158 | €65,324 | -€38,834 | -37.3% |
| Deferred charges and accrued income | 490/1 | €2,330 | €12,902 | +€10,571 | +453.6% |
| Total equity and liabilities | 10/49 | €130,043 | €110,574 | -€19,469 | -15.0% |
| Equity | 10/15 | €38,201 | €47,622 | +€9,420 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,601 | €19,601 | = | 0.0% |
| Distributable reserves | 133 | €19,601 | €19,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €9,420 | +€9,420 | |
| Amounts payable | 17/49 | €91,842 | €62,952 | -€28,889 | -31.5% |
| Amounts payable within one year | 42/48 | €91,842 | €62,952 | -€28,889 | -31.5% |
| Trade debts | 44 | €1,390 | €1,630 | +€240 | +17.2% |
| Suppliers | 440/4 | €1,390 | €1,630 | +€240 | +17.2% |
| Taxes, remuneration and social security | 45 | €23,571 | €24,066 | +€495 | +2.1% |
| Taxes | 450/3 | €23,571 | €18,466 | -€5,105 | -21.7% |
| Remuneration and social security | 454/9 | - | €5,600 | +€5,600 | |
| Other amounts payable | 47/48 | €66,880 | €37,256 | -€29,624 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €1,240 | -€122 | -9.0% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €92,965 | €47,441 | -€45,524 | -49.0% |
| Operating profit (loss) | 9901 | €91,318 | €45,906 | -€45,412 | -49.7% |
| Financial charges | 65/66B | €116 | €154 | +€38 | +32.2% |
| Recurring financial charges | 65 | €116 | €154 | +€38 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €91,201 | €45,752 | -€45,449 | -49.8% |
| Income taxes | 67/77 | €19,005 | €653 | -€18,352 | -96.6% |
| Profit (loss) for the period | 9904 | €72,196 | €45,099 | -€27,097 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,196 | €45,099 | -€27,097 | -37.5% |
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 4 October 2026 via checked.be.