FideCium: 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.
FideCium
Largest movements
- Receivables after one year -€120,000
down €120,000 (-48.0%), from €250,000 to €130,000
- Cash +€16,685
up €16,685 (+22.8%), from €73,306 to €89,991
mainly Receivables after one year (+€120,000) and Net result for the year (+€31,754)
- Tangible fixed assets -€14,172
down €14,172 (-4.7%), from €299,881 to €285,709
of which Land and buildings: -€7,943
- Receivables within one year +€8,264
up €8,264 (+35.5%), from €23,295 to €31,559
of which Other amounts receivable: +€5,097
- Reserves -€65,930
down €65,930 (-24.1%), from €273,926 to €207,995
of which Distributable reserves: -€64,070
- Accrued charges and deferred income -€20,881
down €20,881 (-100.0%), from €20,881 to €0
- Tax, wage and social debts -€17,477
down €17,477 (-89.9%), from €19,444 to €1,967
- Trade debts +€10,776
up €10,776 (+635.8%), from €1,695 to €12,471
- Debts after one year -€10,365
down €10,365 (-5.4%), from €190,559 to €180,194
- Gross operating margin -€31,076
down €31,076 (-33.4%), from €92,969 to €61,893
- Taxes -€10,014
down €10,014 (-43.1%), from €23,226 to €13,212
- Financial income -€5,824
down €5,824 (-64.7%), from €9,000 to €3,176
- Depreciation -€2,876
down €2,876 (-16.9%), from €17,048 to €14,172
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 | €649,963 | €540,882 | -€109,081 | -16.8% |
| Fixed assets | 21/28 | €301,681 | €287,509 | -€14,172 | -4.7% |
| Tangible fixed assets | 22/27 | €299,881 | €285,709 | -€14,172 | -4.7% |
| Land and buildings | 22 | €287,138 | €279,195 | -€7,943 | -2.8% |
| Plant, machinery and equipment | 23 | €4,919 | €2,657 | -€2,262 | -46.0% |
| Furniture and vehicles | 24 | €7,824 | €3,857 | -€3,967 | -50.7% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €348,282 | €253,373 | -€94,909 | -27.3% |
| Amounts receivable after more than one year | 29 | €250,000 | €130,000 | -€120,000 | -48.0% |
| Other amounts receivable | 291 | €250,000 | €130,000 | -€120,000 | -48.0% |
| Amounts receivable within one year | 40/41 | €23,295 | €31,559 | +€8,264 | +35.5% |
| Trade receivables | 40 | €18,795 | €21,962 | +€3,167 | +16.9% |
| Other amounts receivable | 41 | €4,500 | €9,597 | +€5,097 | +113.3% |
| Cash at bank and in hand | 54/58 | €73,306 | €89,991 | +€16,685 | +22.8% |
| Deferred charges and accrued income | 490/1 | €1,681 | €1,822 | +€142 | +8.4% |
| Total equity and liabilities | 10/49 | €649,963 | €540,882 | -€109,081 | -16.8% |
| Equity | 10/15 | €280,126 | €214,195 | -€65,930 | -23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,926 | €207,995 | -€65,930 | -24.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €272,066 | €207,995 | -€64,070 | -23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,837 | €326,687 | -€43,150 | -11.7% |
| Amounts payable after more than one year | 17 | €190,559 | €180,194 | -€10,365 | -5.4% |
| Financial debts | 170/4 | €190,559 | €180,194 | -€10,365 | -5.4% |
| Amounts payable within one year | 42/48 | €158,397 | €146,493 | -€11,904 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €10,202 | €10,365 | +€163 | +1.6% |
| Financial debts | 43 | - | €233 | +€233 | |
| Credit institutions | 430/8 | - | €233 | +€233 | |
| Trade debts | 44 | €1,695 | €12,471 | +€10,776 | +635.8% |
| Suppliers | 440/4 | €1,695 | €12,471 | +€10,776 | +635.8% |
| Taxes, remuneration and social security | 45 | €19,444 | €1,967 | -€17,477 | -89.9% |
| Taxes | 450/3 | €19,444 | €1,967 | -€17,477 | -89.9% |
| Other amounts payable | 47/48 | €127,055 | €121,457 | -€5,598 | -4.4% |
| Accrued charges and deferred income | 492/3 | €20,881 | €0 | -€20,881 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,048 | €14,172 | -€2,876 | -16.9% |
| Other operating charges | 640/8 | €1,930 | €2,525 | +€595 | +30.8% |
| Gross operating margin | 9900 | €92,969 | €61,893 | -€31,076 | -33.4% |
| Operating profit (loss) | 9901 | €73,991 | €45,197 | -€28,794 | -38.9% |
| Financial income | 75/76B | €9,000 | €3,176 | -€5,824 | -64.7% |
| Recurring financial income | 75 | €9,000 | €3,176 | -€5,824 | -64.7% |
| Financial charges | 65/66B | €3,501 | €3,406 | -€95 | -2.7% |
| Recurring financial charges | 65 | €3,501 | €3,406 | -€95 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €79,490 | €44,967 | -€34,523 | -43.4% |
| Income taxes | 67/77 | €23,226 | €13,212 | -€10,014 | -43.1% |
| Profit (loss) for the period | 9904 | €56,264 | €31,754 | -€24,509 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,264 | €31,754 | -€24,509 | -43.6% |
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 11 October 2026 via checked.be.