FIDEM SERVICES: 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.
FIDEM SERVICES
Largest movements
- Deferred charges and accrued income -€55,068
down €55,068 (-44.3%), from €124,234 to €69,166
- Financial fixed assets -€39,900
down €39,900 (-58.0%), from €68,766 to €28,866
- Cash +€38,895
up €38,895 (+289.6%), from €13,432 to €52,327
mainly Deferred charges and accrued income (+€55,068) and Net result for the year (+€26,186)
- Current investments +€30,000
up €30,000 (+37.5%), from €80,000 to €110,000
- Tangible fixed assets +€24,469
up €24,469 (+66.3%), from €36,910 to €61,380
of which Furniture and vehicles: +€31,116
- Reserves +€13,420
up €13,420 (+9.8%), from €136,720 to €150,140
- Tax, wage and social debts -€6,708
down €6,708 (-19.7%), from €33,987 to €27,279
of which Taxes: -€10,430
- Trade debts +€5,578
up €5,578 (+3898.4%), from €143 to €5,721
- Other debts +€5,561
up €5,561 (+107.2%), from €5,187 to €10,748
- Staff costs +€19,252
up €19,252 (+26.5%), from €72,631 to €91,883
- Gross operating margin -€11,021
down €11,021 (-6.5%), from €168,789 to €157,768
- Taxes -€7,928
down €7,928 (-32.4%), from €24,498 to €16,570
- Depreciation -€2,458
down €2,458 (-11.3%), from €21,742 to €19,284
- Financial income +€2,393
up €2,393 (+857.7%), from €279 to €2,672
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 | €334,528 | €346,156 | +€11,628 | +3.5% |
| Fixed assets | 21/28 | €105,676 | €90,245 | -€15,431 | -14.6% |
| Tangible fixed assets | 22/27 | €36,910 | €61,380 | +€24,469 | +66.3% |
| Land and buildings | 22 | €3,997 | €997 | -€3,000 | -75.0% |
| Furniture and vehicles | 24 | €22,434 | €53,550 | +€31,116 | +138.7% |
| Other tangible fixed assets | 26 | €10,478 | €6,832 | -€3,647 | -34.8% |
| Financial fixed assets | 28 | €68,766 | €28,866 | -€39,900 | -58.0% |
| Current assets | 29/58 | €228,852 | €255,911 | +€27,058 | +11.8% |
| Amounts receivable within one year | 40/41 | €11,186 | €24,418 | +€13,231 | +118.3% |
| Trade receivables | 40 | €11,186 | €24,158 | +€12,972 | +116.0% |
| Other amounts receivable | 41 | €0 | €259 | +€259 | +432250.0% |
| Current investments | 50/53 | €80,000 | €110,000 | +€30,000 | +37.5% |
| Cash at bank and in hand | 54/58 | €13,432 | €52,327 | +€38,895 | +289.6% |
| Deferred charges and accrued income | 490/1 | €124,234 | €69,166 | -€55,068 | -44.3% |
| Total equity and liabilities | 10/49 | €334,528 | €346,156 | +€11,628 | +3.5% |
| Equity | 10/15 | €266,680 | €280,111 | +€13,431 | +5.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €136,720 | €150,140 | +€13,420 | +9.8% |
| Distributable reserves | 133 | €136,720 | €150,140 | +€13,420 | +9.8% |
| Profit (loss) carried forward | 14 | €104,960 | €104,971 | +€11 | 0.0% |
| Amounts payable | 17/49 | €67,848 | €66,045 | -€1,803 | -2.7% |
| Amounts payable after more than one year | 17 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Financial debts | 170/4 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Amounts payable within one year | 42/48 | €45,650 | €46,748 | +€1,098 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €6,333 | €3,000 | -€3,333 | -52.6% |
| Trade debts | 44 | €143 | €5,721 | +€5,578 | +3898.4% |
| Suppliers | 440/4 | €143 | €5,721 | +€5,578 | +3898.4% |
| Taxes, remuneration and social security | 45 | €33,987 | €27,279 | -€6,708 | -19.7% |
| Taxes | 450/3 | €20,659 | €10,229 | -€10,430 | -50.5% |
| Remuneration and social security | 454/9 | €13,328 | €17,049 | +€3,722 | +27.9% |
| Other amounts payable | 47/48 | €5,187 | €10,748 | +€5,561 | +107.2% |
| Accrued charges and deferred income | 492/3 | €10,199 | €10,298 | +€99 | +1.0% |
| Remuneration, social security and pensions | 62 | €72,631 | €91,883 | +€19,252 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,742 | €19,284 | -€2,458 | -11.3% |
| Other operating charges | 640/8 | €4,645 | €5,581 | +€936 | +20.2% |
| Gross operating margin | 9900 | €168,789 | €157,768 | -€11,021 | -6.5% |
| Operating profit (loss) | 9901 | €69,772 | €41,020 | -€28,752 | -41.2% |
| Financial income | 75/76B | €279 | €2,672 | +€2,393 | +857.7% |
| Recurring financial income | 75 | €279 | €2,672 | +€2,393 | +857.7% |
| Financial charges | 65/66B | €1,433 | €936 | -€498 | -34.7% |
| Recurring financial charges | 65 | €1,433 | €936 | -€498 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €68,617 | €42,756 | -€25,861 | -37.7% |
| Income taxes | 67/77 | €24,498 | €16,570 | -€7,928 | -32.4% |
| Profit (loss) for the period | 9904 | €44,119 | €26,186 | -€17,933 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,119 | €26,186 | -€17,933 | -40.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.