FIDBEST CONSULTING: 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.
FIDBEST CONSULTING
Largest movements
- Cash -€80,883
down €80,883 (-52.2%), from €154,804 to €73,921
mainly Contributions, distributions and other (-€91,729) and Other debts (-€84,745)
- Receivables within one year -€70,186
down €70,186 (-35.0%), from €200,402 to €130,216
- Other debts -€84,745
down €84,745 (-52.4%), from €161,614 to €76,869
- Tax, wage and social debts -€53,078
down €53,078 (-36.4%), from €145,747 to €92,669
of which Taxes: -€52,719
- Trade debts -€13,558
down €13,558 (-91.4%), from €14,836 to €1,278
- Profit (loss) carried forward -€6,938
down €6,938 (-14.3%), from €48,574 to €41,636
- Gross operating margin -€65,452
down €65,452 (-21.6%), from €303,219 to €237,767
- Taxes -€16,225
down €16,225 (-35.0%), from €46,371 to €30,146
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 | €373,921 | €215,602 | -€158,319 | -42.3% |
| Fixed assets | 21/28 | €14,755 | €9,067 | -€5,688 | -38.5% |
| Intangible fixed assets | 21 | €7,747 | €4,500 | -€3,247 | -41.9% |
| Tangible fixed assets | 22/27 | €6,008 | €3,567 | -€2,441 | -40.6% |
| Plant, machinery and equipment | 23 | €4,384 | €2,784 | -€1,600 | -36.5% |
| Furniture and vehicles | 24 | €1,624 | €783 | -€841 | -51.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €359,166 | €206,535 | -€152,631 | -42.5% |
| Amounts receivable within one year | 40/41 | €200,402 | €130,216 | -€70,186 | -35.0% |
| Trade receivables | 40 | €200,402 | €130,216 | -€70,186 | -35.0% |
| Cash at bank and in hand | 54/58 | €154,804 | €73,921 | -€80,883 | -52.2% |
| Deferred charges and accrued income | 490/1 | €3,960 | €2,398 | -€1,562 | -39.4% |
| Total equity and liabilities | 10/49 | €373,921 | €215,602 | -€158,319 | -42.3% |
| Equity | 10/15 | €51,724 | €44,786 | -€6,938 | -13.4% |
| Contributions | 10/11 | €3,150 | €3,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,574 | €41,636 | -€6,938 | -14.3% |
| Amounts payable | 17/49 | €322,197 | €170,816 | -€151,381 | -47.0% |
| Amounts payable within one year | 42/48 | €322,197 | €170,816 | -€151,381 | -47.0% |
| Trade debts | 44 | €14,836 | €1,278 | -€13,558 | -91.4% |
| Suppliers | 440/4 | €14,836 | €1,278 | -€13,558 | -91.4% |
| Taxes, remuneration and social security | 45 | €145,747 | €92,669 | -€53,078 | -36.4% |
| Taxes | 450/3 | €142,847 | €90,128 | -€52,719 | -36.9% |
| Remuneration and social security | 454/9 | €2,900 | €2,541 | -€359 | -12.4% |
| Other amounts payable | 47/48 | €161,614 | €76,869 | -€84,745 | -52.4% |
| Remuneration, social security and pensions | 62 | €113,315 | €112,198 | -€1,117 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,534 | €5,688 | -€846 | -12.9% |
| Other operating charges | 640/8 | €6,314 | €4,076 | -€2,238 | -35.4% |
| Gross operating margin | 9900 | €303,219 | €237,767 | -€65,452 | -21.6% |
| Operating profit (loss) | 9901 | €177,056 | €115,805 | -€61,251 | -34.6% |
| Financial charges | 65/66B | €645 | €868 | +€223 | +34.6% |
| Recurring financial charges | 65 | €645 | €868 | +€223 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €176,411 | €114,937 | -€61,474 | -34.8% |
| Income taxes | 67/77 | €46,371 | €30,146 | -€16,225 | -35.0% |
| Profit (loss) for the period | 9904 | €130,040 | €84,791 | -€45,249 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €130,040 | €84,791 | -€45,249 | -34.8% |
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 19 October 2026 via checked.be.