FIDENTAL: 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.
FIDENTAL
Largest movements
- Tangible fixed assets +€14,579
up €14,579 (+44.9%), from €32,500 to €47,079
of which Other tangible fixed assets: +€16,228
- Current investments -€14,500
down €14,500 (-49.0%), from €29,615 to €15,115
- Cash +€11,406
up €11,406 (+21.9%), from €51,981 to €63,388
mainly Other debts (+€86,903) and Net result for the year (+€40,165)
- Receivables within one year -€8,932
down €8,932 (-44.2%), from €20,201 to €11,270
of which Other amounts receivable: -€4,624
- Other debts +€86,903
up €86,903 (+7727.9%), from €1,125 to €88,028
- Reserves -€78,205
down €78,205 (-93.8%), from €83,370 to €5,165
- Debts after one year -€6,497
down €6,497 (-26.0%), from €24,968 to €18,471
- Gross operating margin -€8,563
down €8,563 (-12.3%), from €69,738 to €61,175
- Depreciation +€3,594
up €3,594 (+41.8%), from €8,597 to €12,190
- Financial income +€3,067
up €3,067 (+2220.8%), from €138 to €3,205
- Taxes -€2,975
down €2,975 (-24.4%), from €12,217 to €9,241
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 | €135,117 | €136,851 | +€1,734 | +1.3% |
| Fixed assets | 21/28 | €32,500 | €47,079 | +€14,579 | +44.9% |
| Tangible fixed assets | 22/27 | €32,500 | €47,079 | +€14,579 | +44.9% |
| Plant, machinery and equipment | 23 | - | €1,116 | +€1,116 | |
| Furniture and vehicles | 24 | €3,800 | €8,681 | +€4,881 | +128.5% |
| Leasing and similar rights | 25 | €28,700 | €21,054 | -€7,646 | -26.6% |
| Other tangible fixed assets | 26 | - | €16,228 | +€16,228 | |
| Current assets | 29/58 | €102,617 | €89,772 | -€12,845 | -12.5% |
| Amounts receivable within one year | 40/41 | €20,201 | €11,270 | -€8,932 | -44.2% |
| Trade receivables | 40 | €12,849 | €8,542 | -€4,307 | -33.5% |
| Other amounts receivable | 41 | €7,352 | €2,728 | -€4,624 | -62.9% |
| Current investments | 50/53 | €29,615 | €15,115 | -€14,500 | -49.0% |
| Cash at bank and in hand | 54/58 | €51,981 | €63,388 | +€11,406 | +21.9% |
| Deferred charges and accrued income | 490/1 | €820 | - | -€820 | |
| Total equity and liabilities | 10/49 | €135,117 | €136,851 | +€1,734 | +1.3% |
| Equity | 10/15 | €101,970 | €23,765 | -€78,205 | -76.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,370 | €5,165 | -€78,205 | -93.8% |
| Distributable reserves | 133 | €83,370 | €5,165 | -€78,205 | -93.8% |
| Amounts payable | 17/49 | €33,148 | €113,086 | +€79,938 | +241.2% |
| Amounts payable after more than one year | 17 | €24,968 | €18,471 | -€6,497 | -26.0% |
| Financial debts | 170/4 | €24,968 | €18,471 | -€6,497 | -26.0% |
| Amounts payable within one year | 42/48 | €8,180 | €94,615 | +€86,435 | +1056.6% |
| Current portion of amounts payable after more than one year | 42 | €6,118 | €6,497 | +€379 | +6.2% |
| Trade debts | 44 | €938 | €91 | -€847 | -90.3% |
| Suppliers | 440/4 | €938 | €91 | -€847 | -90.3% |
| Other amounts payable | 47/48 | €1,125 | €88,028 | +€86,903 | +7727.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,597 | €12,190 | +€3,594 | +41.8% |
| Other operating charges | 640/8 | €590 | €1,070 | +€479 | +81.2% |
| Gross operating margin | 9900 | €69,738 | €61,175 | -€8,563 | -12.3% |
| Operating profit (loss) | 9901 | €60,551 | €47,915 | -€12,636 | -20.9% |
| Financial income | 75/76B | €138 | €3,205 | +€3,067 | +2220.8% |
| Recurring financial income | 75 | €138 | €3,205 | +€3,067 | +2220.8% |
| Financial charges | 65/66B | €2,079 | €1,713 | -€366 | -17.6% |
| Recurring financial charges | 65 | €2,079 | €1,713 | -€366 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €58,610 | €49,407 | -€9,203 | -15.7% |
| Income taxes | 67/77 | €12,217 | €9,241 | -€2,975 | -24.4% |
| Profit (loss) for the period | 9904 | €46,393 | €40,165 | -€6,228 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,393 | €40,165 | -€6,228 | -13.4% |
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.