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FIDELCO: 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.

What changed

FIDELCO

BE 0875.801.320
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€129,040
2024 · €75,937+€53,103
Equity
€22,000
2024 · €22,000
Cash
€82,487
2024 · €50,697+€31,790
Balance sheet total
€224,855
2024 · €622,603-€397,749

Largest movements

2024 to 2025
Assets
  • Financial fixed assets -€453,748

    down €453,748 (-100.0%), from €453,898 to €150

  • Cash +€31,790

    up €31,790 (+62.7%), from €50,697 to €82,487

    mainly Investment in fixed assets (net) (+€449,473) and Net result for the year (+€129,040)

  • Receivables within one year +€27,531

    up €27,531 (+43.1%), from €63,913 to €91,445

    of which Trade receivables: +€26,042

Equity and liabilities
  • Other debts -€387,900

    down €387,900 (-71.7%), from €541,133 to €153,233

  • Trade debts -€12,218

    down €12,218 (-44.4%), from €27,501 to €15,284

Income statement
  • Gross operating margin +€94,600

    up €94,600 (+44.9%), from €210,564 to €305,164

  • Staff costs +€22,555

    up €22,555 (+24.1%), from €93,496 to €116,052

  • Taxes +€16,043

    up €16,043 (+58.5%), from €27,434 to €43,478

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €75,937
Gross operating margin +€94,600
Staff costs -€22,555
Depreciation -€785
Other operating charges -€2,417
Other operating items -€589
Financial income +€713
Financial charges +€180
Taxes -€16,043
Result 2025 €129,040

Cash bridge derived

cash 2024 to 2025

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.

From operations -€288,644
Investment +€449,473
Financing -€129,040
Cash 2024 €50,697
Net result for the year +€129,040
Depreciation +€7,799
Receivables within one year -€27,531
Deferred charges and accrued income -€203
Trade debts -€12,218
Tax, wage and social debts +€2,369
Other debts -€387,900
Investment in fixed assets (net) +€449,473
Contributions, distributions and other -€129,040
Cash 2025 €82,487
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €622,603 €224,855 -€397,749 -63.9%
Fixed assets 21/28 €490,387 €33,115 -€457,272 -93.2%
Tangible fixed assets 22/27 €36,489 €32,965 -€3,524 -9.7%
Plant, machinery and equipment 23 €15,117 €17,948 +€2,831 +18.7%
Furniture and vehicles 24 €21,372 €15,017 -€6,355 -29.7%
Financial fixed assets 28 €453,898 €150 -€453,748 -100.0%
Current assets 29/58 €132,216 €191,740 +€59,524 +45.0%
Amounts receivable after more than one year 29 €15,000 €15,000 = 0.0%
Other amounts receivable 291 €15,000 €15,000 = 0.0%
Amounts receivable within one year 40/41 €63,913 €91,445 +€27,531 +43.1%
Trade receivables 40 €56,092 €82,134 +€26,042 +46.4%
Other amounts receivable 41 €7,821 €9,310 +€1,489 +19.0%
Cash at bank and in hand 54/58 €50,697 €82,487 +€31,790 +62.7%
Deferred charges and accrued income 490/1 €2,606 €2,809 +€203 +7.8%
Total equity and liabilities 10/49 €622,603 €224,855 -€397,749 -63.9%
Equity 10/15 €22,000 €22,000 = 0.0%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €2,000 €2,000 = 0.0%
Non-distributable reserves 130/1 €2,000 €2,000 = 0.0%
Reserves not available under the articles 1311 €2,000 €2,000 = 0.0%
Amounts payable 17/49 €600,603 €202,855 -€397,749 -66.2%
Amounts payable within one year 42/48 €600,603 €202,855 -€397,749 -66.2%
Trade debts 44 €27,501 €15,284 -€12,218 -44.4%
Suppliers 440/4 €27,501 €15,284 -€12,218 -44.4%
Taxes, remuneration and social security 45 €31,969 €34,338 +€2,369 +7.4%
Taxes 450/3 €15,448 €23,389 +€7,941 +51.4%
Remuneration and social security 454/9 €16,521 €10,949 -€5,572 -33.7%
Other amounts payable 47/48 €541,133 €153,233 -€387,900 -71.7%
Remuneration, social security and pensions 62 €93,496 €116,052 +€22,555 +24.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,014 €7,799 +€785 +11.2%
Other operating charges 640/8 €7,608 €10,025 +€2,417 +31.8%
Non-recurring operating charges 66A €63 €652 +€589 +936.5%
Gross operating margin 9900 €210,564 €305,164 +€94,600 +44.9%
Operating profit (loss) 9901 €102,382 €170,636 +€68,253 +66.7%
Financial income 75/76B €1,762 €2,475 +€713 +40.5%
Recurring financial income 75 €1,762 €2,475 +€713 +40.5%
Financial charges 65/66B €773 €593 -€180 -23.2%
Recurring financial charges 65 €773 €593 -€180 -23.2%
Profit (loss) for the period before taxes 9903 €103,371 €172,517 +€69,146 +66.9%
Income taxes 67/77 €27,434 €43,478 +€16,043 +58.5%
Profit (loss) for the period 9904 €75,937 €129,040 +€53,103 +69.9%
Profit (loss) for the period to be appropriated 9905 €75,937 €129,040 +€53,103 +69.9%

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 28 September 2026 via checked.be.