FIDCOGEST: 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.
FIDCOGEST
Largest movements
- Cash +€20,419
up €20,419 (+187327.2%), from €11 to €20,430
mainly Net result for the year (+€27,614) and Other debts (+€24,339)
- Receivables within one year +€20,016
up €20,016 (+45.5%), from €44,009 to €64,025
of which Trade receivables: +€18,682
- Profit (loss) carried forward +€27,499
up €27,499, from -€25,460 to €2,038
- Other debts +€24,339
up €24,339 (+75.8%), from €32,116 to €56,455
- Tax, wage and social debts -€10,114
down €10,114 (-63.2%), from €15,997 to €5,882
- Trade debts -€1,288
down €1,288 (-91.6%), from €1,407 to €119
- Gross operating margin +€39,845
up €39,845, from -€6,709 to €33,136
- Taxes +€3,290
up €3,290 (+2586.2%), from €127 to €3,418
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 | €44,520 | €84,954 | +€40,435 | +90.8% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €44,020 | €84,454 | +€40,435 | +91.9% |
| Amounts receivable within one year | 40/41 | €44,009 | €64,025 | +€20,016 | +45.5% |
| Trade receivables | 40 | €10,519 | €29,201 | +€18,682 | +177.6% |
| Other amounts receivable | 41 | €33,490 | €34,824 | +€1,334 | +4.0% |
| Cash at bank and in hand | 54/58 | €11 | €20,430 | +€20,419 | +187327.2% |
| Total equity and liabilities | 10/49 | €44,520 | €84,954 | +€40,435 | +90.8% |
| Equity | 10/15 | -€5,000 | €22,498 | +€27,499 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,460 | €2,038 | +€27,499 | |
| Amounts payable | 17/49 | €49,520 | €62,456 | +€12,936 | +26.1% |
| Amounts payable within one year | 42/48 | €49,520 | €62,456 | +€12,936 | +26.1% |
| Trade debts | 44 | €1,407 | €119 | -€1,288 | -91.6% |
| Suppliers | 440/4 | €1,407 | €119 | -€1,288 | -91.6% |
| Taxes, remuneration and social security | 45 | €15,997 | €5,882 | -€10,114 | -63.2% |
| Taxes | 450/3 | €15,997 | €5,882 | -€10,114 | -63.2% |
| Other amounts payable | 47/48 | €32,116 | €56,455 | +€24,339 | +75.8% |
| Other operating charges | 640/8 | €285 | €459 | +€174 | +60.8% |
| Gross operating margin | 9900 | -€6,709 | €33,136 | +€39,845 | |
| Operating profit (loss) | 9901 | -€6,995 | €32,677 | +€39,671 | |
| Financial charges | 65/66B | €1,382 | €1,645 | +€263 | +19.1% |
| Recurring financial charges | 65 | €1,382 | €1,645 | +€263 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,377 | €31,031 | +€39,408 | |
| Income taxes | 67/77 | €127 | €3,418 | +€3,290 | +2586.2% |
| Profit (loss) for the period | 9904 | -€8,504 | €27,614 | +€36,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,504 | €27,614 | +€36,118 |
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.