FIDEP: what changed
FIDEP
Largest movements
- Tangible fixed assets -€19,232
down €19,232 (-4.8%), from €403,222 to €383,990
of which Land and buildings: -€22,076
- Cash +€15,045
up €15,045 (+265%), from €5,671 to €20,716
mainly Depreciation (+€24,762) and Net result for the year (+€9,571)
- Current investments +€10,000
up €10,000 (+22.2%), from €45,000 to €55,000
- Debts after one year -€10,181
down €10,181 (-3.5%), from €288,526 to €278,345
- Reserves +€9,550
up €9,550 (+17.2%), from €55,609 to €65,159
- Other debts +€7,200
up €7,200 (+9.6%), from €75,282 to €82,482
- Gross operating margin -€9,928
down €9,928 (-17.1%), from €57,988 to €48,060
- Taxes +€1,187
up €1,187 (+32.6%), from €3,638 to €4,825
- Financial income +€1,069
up €1,069 (+301%), from €355 to €1,424
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,892 | €460,617 | +€4,725 | +1.0% |
| Fixed assets | 21/28 | €403,222 | €383,990 | -€19,232 | -4.8% |
| Tangible fixed assets | 22/27 | €403,222 | €383,990 | -€19,232 | -4.8% |
| Land and buildings | 22 | €395,898 | €373,822 | -€22,076 | -5.6% |
| Plant, machinery and equipment | 23 | €7,324 | €10,168 | +€2,844 | +38.8% |
| Current assets | 29/58 | €52,670 | €76,627 | +€23,957 | +45.5% |
| Amounts receivable within one year | 40/41 | €1,999 | €911 | -€1,088 | -54.4% |
| Trade receivables | 40 | €1,530 | €911 | -€619 | -40.5% |
| Other amounts receivable | 41 | €469 | - | -€469 | |
| Current investments | 50/53 | €45,000 | €55,000 | +€10,000 | +22.2% |
| Cash at bank and in hand | 54/58 | €5,671 | €20,716 | +€15,045 | +265% |
| Total equity and liabilities | 10/49 | €455,892 | €460,617 | +€4,725 | +1.0% |
| Equity | 10/15 | €76,552 | €86,123 | +€9,571 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,609 | €65,159 | +€9,550 | +17.2% |
| Distributable reserves | 133 | €55,609 | €65,159 | +€9,550 | +17.2% |
| Profit (loss) carried forward | 14 | €2,351 | €2,372 | +€21 | +0.9% |
| Amounts payable | 17/49 | €379,340 | €374,494 | -€4,846 | -1.3% |
| Amounts payable after more than one year | 17 | €288,526 | €278,345 | -€10,181 | -3.5% |
| Financial debts | 170/4 | €288,526 | €278,345 | -€10,181 | -3.5% |
| Amounts payable within one year | 42/48 | €90,814 | €96,149 | +€5,335 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,018 | €10,181 | +€163 | +1.6% |
| Trade debts | 44 | €493 | €1,272 | +€779 | +158% |
| Suppliers | 440/4 | €493 | €1,272 | +€779 | +158% |
| Taxes, remuneration and social security | 45 | €5,021 | €2,214 | -€2,807 | -55.9% |
| Taxes | 450/3 | €5,021 | €2,214 | -€2,807 | -55.9% |
| Other amounts payable | 47/48 | €75,282 | €82,482 | +€7,200 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,320 | €24,762 | -€558 | -2.2% |
| Other operating charges | 640/8 | €2,404 | €2,313 | -€91 | -3.8% |
| Gross operating margin | 9900 | €57,988 | €48,060 | -€9,928 | -17.1% |
| Operating profit (loss) | 9901 | €30,264 | €20,985 | -€9,279 | -30.7% |
| Financial income | 75/76B | €355 | €1,424 | +€1,069 | +301% |
| Recurring financial income | 75 | €355 | €1,424 | +€1,069 | +301% |
| Financial charges | 65/66B | €8,408 | €8,013 | -€395 | -4.7% |
| Recurring financial charges | 65 | €8,408 | €8,013 | -€395 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €22,211 | €14,396 | -€7,815 | -35.2% |
| Income taxes | 67/77 | €3,638 | €4,825 | +€1,187 | +32.6% |
| Profit (loss) for the period | 9904 | €18,573 | €9,571 | -€9,002 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,573 | €9,571 | -€9,002 | -48.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.