FIDEC DE PANNE: 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.
FIDEC DE PANNE
Largest movements
- Tangible fixed assets -€28,387
down €28,387 (-4.2%), from €675,885 to €647,498
of which Land and buildings: -€19,572
- Other debts -€21,020
down €21,020 (-10.8%), from €194,522 to €173,502
- Gross operating margin +€18,845
up €18,845 (+152.0%), from €12,402 to €31,247
- Financial charges -€999
down €999 (-93.3%), from €1,071 to €72
- Depreciation -€739
down €739 (-2.5%), from €29,590 to €28,851
- Other operating charges -€552
down €552 (-9.9%), from €5,588 to €5,036
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,379 | €655,583 | -€23,796 | -3.5% |
| Fixed assets | 21/28 | €675,964 | €647,577 | -€28,387 | -4.2% |
| Tangible fixed assets | 22/27 | €675,885 | €647,498 | -€28,387 | -4.2% |
| Land and buildings | 22 | €651,612 | €632,040 | -€19,572 | -3.0% |
| Plant, machinery and equipment | 23 | €7,882 | €6,218 | -€1,664 | -21.1% |
| Furniture and vehicles | 24 | €16,391 | €9,240 | -€7,151 | -43.6% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €3,415 | €8,006 | +€4,591 | +134.4% |
| Amounts receivable within one year | 40/41 | €639 | €5,445 | +€4,806 | +752.1% |
| Other amounts receivable | 41 | €639 | €5,445 | +€4,806 | +752.1% |
| Cash at bank and in hand | 54/58 | €2,776 | €2,561 | -€215 | -7.7% |
| Total equity and liabilities | 10/49 | €679,379 | €655,583 | -€23,796 | -3.5% |
| Equity | 10/15 | €483,260 | €480,549 | -€2,711 | -0.6% |
| Contributions | 10/11 | €171,000 | €171,000 | = | 0.0% |
| Reserves | 13 | €318,650 | €318,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €92,250 | €92,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €92,250 | €92,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €226,400 | €226,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,390 | -€9,101 | -€2,711 | -42.4% |
| Amounts payable | 17/49 | €196,119 | €175,034 | -€21,085 | -10.8% |
| Amounts payable within one year | 42/48 | €195,032 | €175,034 | -€19,998 | -10.3% |
| Trade debts | 44 | €30 | €801 | +€771 | +2570.0% |
| Suppliers | 440/4 | €30 | €801 | +€771 | +2570.0% |
| Taxes, remuneration and social security | 45 | €480 | €731 | +€251 | +52.3% |
| Taxes | 450/3 | €480 | €731 | +€251 | +52.3% |
| Other amounts payable | 47/48 | €194,522 | €173,502 | -€21,020 | -10.8% |
| Accrued charges and deferred income | 492/3 | €1,087 | - | -€1,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,590 | €28,851 | -€739 | -2.5% |
| Other operating charges | 640/8 | €5,588 | €5,036 | -€552 | -9.9% |
| Gross operating margin | 9900 | €12,402 | €31,247 | +€18,845 | +152.0% |
| Operating profit (loss) | 9901 | -€22,776 | -€2,640 | +€20,136 | +88.4% |
| Financial income | 75/76B | €53 | €1 | -€52 | -98.1% |
| Recurring financial income | 75 | €53 | €1 | -€52 | -98.1% |
| Financial charges | 65/66B | €1,071 | €72 | -€999 | -93.3% |
| Recurring financial charges | 65 | €1,071 | €72 | -€999 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,794 | -€2,711 | +€21,083 | +88.6% |
| Profit (loss) for the period | 9904 | -€23,794 | -€2,711 | +€21,083 | +88.6% |
| Transfer from tax-exempt reserves | 789 | €1,857 | - | -€1,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,937 | -€2,711 | +€19,226 | +87.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.