FIDELIS CONSULTING: 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.
FIDELIS CONSULTING
Largest movements
- Cash +€55,851
up €55,851 (+18.9%), from €295,222 to €351,073
mainly Net result for the year (+€47,170) and Depreciation (+€16,239)
- Tangible fixed assets -€15,039
down €15,039 (-63.7%), from €23,601 to €8,562
- Reserves +€47,170
up €47,170 (+15.4%), from €305,410 to €352,580
- Gross operating margin -€29,972
down €29,972 (-25.7%), from €116,502 to €86,530
- Taxes -€7,962
down €7,962 (-25.1%), from €31,672 to €23,710
- Depreciation -€4,407
down €4,407 (-21.3%), from €20,647 to €16,239
- Financial income +€1,389
up €1,389 (+256%), from €542 to €1,931
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.
Derived cash bridge
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 | €340,870 | €386,624 | +€45,755 | +13.4% |
| Fixed assets | 21/28 | €23,801 | €8,762 | -€15,039 | -63.2% |
| Tangible fixed assets | 22/27 | €23,601 | €8,562 | -€15,039 | -63.7% |
| Furniture and vehicles | 24 | €23,601 | €8,562 | -€15,039 | -63.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €317,068 | €377,862 | +€60,793 | +19.2% |
| Amounts receivable within one year | 40/41 | €19,967 | €23,825 | +€3,858 | +19.3% |
| Trade receivables | 40 | €19,967 | €16,325 | -€3,642 | -18.2% |
| Other amounts receivable | 41 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €295,222 | €351,073 | +€55,851 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,879 | €2,964 | +€1,085 | +57.7% |
| Total equity and liabilities | 10/49 | €340,870 | €386,624 | +€45,755 | +13.4% |
| Equity | 10/15 | €327,950 | €375,120 | +€47,170 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €305,410 | €352,580 | +€47,170 | +15.4% |
| Distributable reserves | 133 | €305,410 | €352,580 | +€47,170 | +15.4% |
| Profit (loss) carried forward | 14 | €3,940 | €3,940 | = | 0.0% |
| Amounts payable | 17/49 | €12,919 | €11,504 | -€1,415 | -11.0% |
| Amounts payable within one year | 42/48 | €12,919 | €11,504 | -€1,415 | -11.0% |
| Trade debts | 44 | €392 | €796 | +€403 | +103% |
| Suppliers | 440/4 | €392 | €796 | +€403 | +103% |
| Taxes, remuneration and social security | 45 | €4,506 | €1,764 | -€2,742 | -60.8% |
| Taxes | 450/3 | €4,506 | €1,764 | -€2,742 | -60.8% |
| Other amounts payable | 47/48 | €8,021 | €8,944 | +€923 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,647 | €16,239 | -€4,407 | -21.3% |
| Other operating charges | 640/8 | €1,552 | €1,163 | -€389 | -25.1% |
| Gross operating margin | 9900 | €116,502 | €86,530 | -€29,972 | -25.7% |
| Operating profit (loss) | 9901 | €94,303 | €69,128 | -€25,176 | -26.7% |
| Financial income | 75/76B | €542 | €1,931 | +€1,389 | +256% |
| Recurring financial income | 75 | €542 | €1,931 | +€1,389 | +256% |
| Financial charges | 65/66B | €164 | €178 | +€14 | +8.7% |
| Recurring financial charges | 65 | €164 | €178 | +€14 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €94,681 | €70,880 | -€23,801 | -25.1% |
| Income taxes | 67/77 | €31,672 | €23,710 | -€7,962 | -25.1% |
| Profit (loss) for the period | 9904 | €63,009 | €47,170 | -€15,839 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,009 | €47,170 | -€15,839 | -25.1% |
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 27 October 2026 via checked.be.