FIDE: 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.
FIDE
Largest movements
- Current investments -€70,000
down €70,000 (-41.2%), from €170,000 to €100,000
- Cash +€56,539
up €56,539 (+212.1%), from €26,656 to €83,194
mainly Current investments (+€70,000) and Receivables within one year (+€39,346)
- Tangible fixed assets +€40,043
up €40,043 (+187.7%), from €21,332 to €61,375
of which Furniture and vehicles: +€39,031
- Receivables within one year -€39,346
down €39,346 (-23.8%), from €165,335 to €125,989
of which Trade receivables: -€57,342
- Deferred charges and accrued income -€9,521
down €9,521 (-100.0%), from €9,521 to €0
- Reserves -€40,206
down €40,206 (-17.7%), from €227,527 to €187,321
- Other debts +€38,600
up €38,600 (+53.4%), from €72,218 to €110,818
- Tax, wage and social debts -€15,664
down €15,664 (-20.4%), from €76,637 to €60,973
of which Remuneration and social security: -€8,782
- Profit (loss) carried forward -€10,830
down €10,830, from €0 to -€10,830
- Gross operating margin -€105,051
down €105,051 (-17.1%), from €613,992 to €508,941
- Staff costs -€45,089
down €45,089 (-8.2%), from €548,922 to €503,833
- Taxes -€17,439
down €17,439 (-98.6%), from €17,684 to €245
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 | €394,704 | €372,419 | -€22,285 | -5.6% |
| Fixed assets | 21/28 | €23,192 | €63,235 | +€40,043 | +172.7% |
| Tangible fixed assets | 22/27 | €21,332 | €61,375 | +€40,043 | +187.7% |
| Land and buildings | 22 | €13,689 | €11,789 | -€1,900 | -13.9% |
| Plant, machinery and equipment | 23 | €2,655 | €5,566 | +€2,911 | +109.6% |
| Furniture and vehicles | 24 | €4,988 | €44,020 | +€39,031 | +782.5% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €371,512 | €309,184 | -€62,328 | -16.8% |
| Amounts receivable within one year | 40/41 | €165,335 | €125,989 | -€39,346 | -23.8% |
| Trade receivables | 40 | €161,427 | €104,084 | -€57,342 | -35.5% |
| Other amounts receivable | 41 | €3,908 | €21,905 | +€17,997 | +460.5% |
| Current investments | 50/53 | €170,000 | €100,000 | -€70,000 | -41.2% |
| Cash at bank and in hand | 54/58 | €26,656 | €83,194 | +€56,539 | +212.1% |
| Deferred charges and accrued income | 490/1 | €9,521 | €0 | -€9,521 | -100.0% |
| Total equity and liabilities | 10/49 | €394,704 | €372,419 | -€22,285 | -5.6% |
| Equity | 10/15 | €229,527 | €178,491 | -€51,036 | -22.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €227,527 | €187,321 | -€40,206 | -17.7% |
| Distributable reserves | 133 | €227,527 | €187,321 | -€40,206 | -17.7% |
| Profit (loss) carried forward | 14 | €0 | -€10,830 | -€10,830 | |
| Amounts payable | 17/49 | €165,177 | €193,928 | +€28,751 | +17.4% |
| Amounts payable within one year | 42/48 | €163,387 | €189,150 | +€25,763 | +15.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,532 | €17,358 | +€2,827 | +19.5% |
| Suppliers | 440/4 | €14,532 | €17,358 | +€2,827 | +19.5% |
| Taxes, remuneration and social security | 45 | €76,637 | €60,973 | -€15,664 | -20.4% |
| Taxes | 450/3 | €15,341 | €8,458 | -€6,883 | -44.9% |
| Remuneration and social security | 454/9 | €61,297 | €52,515 | -€8,782 | -14.3% |
| Other amounts payable | 47/48 | €72,218 | €110,818 | +€38,600 | +53.4% |
| Accrued charges and deferred income | 492/3 | €1,791 | €4,779 | +€2,988 | +166.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €548,922 | €503,833 | -€45,089 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,462 | €11,298 | +€5,836 | +106.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €839 | €0 | -€839 | -100.0% |
| Other operating charges | 640/8 | €4,084 | €1,468 | -€2,616 | -64.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €613,992 | €508,941 | -€105,051 | -17.1% |
| Operating profit (loss) | 9901 | €54,684 | -€7,658 | -€62,342 | |
| Financial income | 75/76B | €6,367 | €2,112 | -€4,256 | -66.8% |
| Recurring financial income | 75 | €6,367 | €2,112 | -€4,256 | -66.8% |
| Financial charges | 65/66B | €2,222 | €5,039 | +€2,818 | +126.8% |
| Recurring financial charges | 65 | €2,222 | €5,039 | +€2,818 | +126.8% |
| Profit (loss) for the period before taxes | 9903 | €58,830 | -€10,585 | -€69,416 | |
| Income taxes | 67/77 | €17,684 | €245 | -€17,439 | -98.6% |
| Profit (loss) for the period | 9904 | €41,147 | -€10,830 | -€51,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,147 | -€10,830 | -€51,977 |
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 29 September 2026 via checked.be.