FIDEREMO: 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.
FIDEREMO
Largest movements
- Cash -€4,133
down €4,133 (-2.8%), from €145,368 to €141,235
mainly Other debts (-€1,600) and Tax, wage and social debts (-€930)
- Other debts -€1,600
down €1,600 (-99.9%), from €1,602 to €2
- Financial income -€25,418
down €25,418 (-95.7%), from €26,561 to €1,142
- Purchases and services -€14,191
no longer reported in 2026 (was €14,191)
- Gross operating margin +€10,576
up €10,576 (+84.9%), from -€12,458 to -€1,882
- Taxes -€4,320
no longer reported in 2026 (was €4,320)
- Other operating charges -€501
no longer reported in 2026 (was €501)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,627 | €142,357 | -€3,270 | -2.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €145,627 | €142,357 | -€3,270 | -2.2% |
| Amounts receivable within one year | 40/41 | €259 | €343 | +€84 | +32.4% |
| Other amounts receivable | 41 | €259 | €343 | +€84 | +32.4% |
| Cash at bank and in hand | 54/58 | €145,368 | €141,235 | -€4,133 | -2.8% |
| Deferred charges and accrued income | 490/1 | - | €779 | +€779 | |
| Total equity and liabilities | 10/49 | €145,627 | €142,357 | -€3,270 | -2.2% |
| Equity | 10/15 | €143,095 | €142,355 | -€740 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,359 | €125,359 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €180 | - | -€180 | |
| Distributable reserves | 133 | €123,319 | €123,499 | +€180 | +0.1% |
| Profit (loss) carried forward | 14 | €11,535 | €10,795 | -€740 | -6.4% |
| Amounts payable | 17/49 | €2,532 | €2 | -€2,530 | -99.9% |
| Amounts payable within one year | 42/48 | €2,532 | €2 | -€2,530 | -99.9% |
| Taxes, remuneration and social security | 45 | €930 | - | -€930 | |
| Taxes | 450/3 | €930 | - | -€930 | |
| Other amounts payable | 47/48 | €1,602 | €2 | -€1,600 | -99.9% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,191 | - | -€14,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | - | -€340 | |
| Other operating charges | 640/8 | €501 | - | -€501 | |
| Gross operating margin | 9900 | -€12,458 | -€1,882 | +€10,576 | +84.9% |
| Operating profit (loss) | 9901 | -€13,299 | -€1,882 | +€11,417 | +85.8% |
| Financial income | 75/76B | €26,561 | €1,142 | -€25,418 | -95.7% |
| Recurring financial income | 75 | €26,561 | €1,142 | -€25,418 | -95.7% |
| Financial charges | 65/66B | €99 | - | -€99 | |
| Recurring financial charges | 65 | €99 | - | -€99 | |
| Profit (loss) for the period before taxes | 9903 | €13,163 | -€740 | -€13,902 | |
| Income taxes | 67/77 | €4,320 | - | -€4,320 | |
| Profit (loss) for the period | 9904 | €8,843 | -€740 | -€9,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,843 | -€740 | -€9,583 |
Source: filed annual accounts (NBB), financial years ended 31 December 2025 and 14 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.