FIDDEM: 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.
FIDDEM
Largest movements
- Receivables within one year +€14,123
up €14,123 (+8.0%), from €175,821 to €189,944
of which Other amounts receivable: +€14,736
- Tangible fixed assets -€7,746
down €7,746 (-28.3%), from €27,340 to €19,594
- Cash +€6,495
up €6,495 (+1774.3%), from €366 to €6,861
mainly Net result for the year (+€19,649) and Other debts (+€10,753)
- Intangible fixed assets +€2,324
new in 2025: €2,324
- Debts after one year -€14,257
down €14,257 (-32.4%), from €43,990 to €29,733
- Other debts +€10,753
new in 2025: €10,753
- Reserves +€7,000
up €7,000 (+15.4%), from €45,360 to €52,360
- Tax, wage and social debts +€4,789
up €4,789 (+35.2%), from €13,612 to €18,401
of which Taxes: +€5,538
- Current portion of long-term debt +€4,704
up €4,704 (+27.5%), from €17,124 to €21,828
- Gross operating margin +€3,531
up €3,531 (+9.2%), from €38,507 to €42,038
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 | €212,047 | €226,000 | +€13,953 | +6.6% |
| Fixed assets | 21/28 | €27,365 | €21,943 | -€5,422 | -19.8% |
| Intangible fixed assets | 21 | - | €2,324 | +€2,324 | |
| Tangible fixed assets | 22/27 | €27,340 | €19,594 | -€7,746 | -28.3% |
| Furniture and vehicles | 24 | €27,340 | €19,594 | -€7,746 | -28.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €184,682 | €204,057 | +€19,375 | +10.5% |
| Amounts receivable within one year | 40/41 | €175,821 | €189,944 | +€14,123 | +8.0% |
| Trade receivables | 40 | €613 | - | -€613 | |
| Other amounts receivable | 41 | €175,208 | €189,944 | +€14,736 | +8.4% |
| Cash at bank and in hand | 54/58 | €366 | €6,861 | +€6,495 | +1774.3% |
| Deferred charges and accrued income | 490/1 | €8,494 | €7,252 | -€1,243 | -14.6% |
| Total equity and liabilities | 10/49 | €212,047 | €226,000 | +€13,953 | +6.6% |
| Equity | 10/15 | €131,871 | €139,020 | +€7,149 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,360 | €52,360 | +€7,000 | +15.4% |
| Distributable reserves | 133 | €45,360 | €52,360 | +€7,000 | +15.4% |
| Profit (loss) carried forward | 14 | €67,911 | €68,060 | +€149 | +0.2% |
| Amounts payable | 17/49 | €80,175 | €86,980 | +€6,804 | +8.5% |
| Amounts payable after more than one year | 17 | €43,990 | €29,733 | -€14,257 | -32.4% |
| Financial debts | 170/4 | €43,990 | €29,733 | -€14,257 | -32.4% |
| Amounts payable within one year | 42/48 | €36,186 | €57,247 | +€21,061 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €17,124 | €21,828 | +€4,704 | +27.5% |
| Trade debts | 44 | €5,449 | €3,562 | -€1,888 | -34.6% |
| Suppliers | 440/4 | €5,449 | €3,562 | -€1,888 | -34.6% |
| Advances received on contracts in progress | 46 | - | €2,703 | +€2,703 | |
| Taxes, remuneration and social security | 45 | €13,612 | €18,401 | +€4,789 | +35.2% |
| Taxes | 450/3 | €12,267 | €17,805 | +€5,538 | +45.1% |
| Remuneration and social security | 454/9 | €1,345 | €596 | -€749 | -55.7% |
| Other amounts payable | 47/48 | - | €10,753 | +€10,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,236 | €10,552 | +€316 | +3.1% |
| Other operating charges | 640/8 | €817 | €1,171 | +€354 | +43.4% |
| Gross operating margin | 9900 | €38,507 | €42,038 | +€3,531 | +9.2% |
| Operating profit (loss) | 9901 | €27,455 | €30,315 | +€2,861 | +10.4% |
| Financial income | 75/76B | €306 | €112 | -€193 | -63.3% |
| Recurring financial income | 75 | €306 | €112 | -€193 | -63.3% |
| Financial charges | 65/66B | €1,380 | €1,490 | +€110 | +7.9% |
| Recurring financial charges | 65 | €1,380 | €1,490 | +€110 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €26,380 | €28,938 | +€2,558 | +9.7% |
| Income taxes | 67/77 | €9,123 | €9,289 | +€165 | +1.8% |
| Profit (loss) for the period | 9904 | €17,257 | €19,649 | +€2,392 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,257 | €19,649 | +€2,392 | +13.9% |
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 7 October 2026 via checked.be.