FIDES Consult: 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.
FIDES Consult
Largest movements
- Tangible fixed assets -€6,877
down €6,877 (-36.9%), from €18,654 to €11,776
of which Leasing and similar rights: -€6,294
- Deferred charges and accrued income -€1,064
down €1,064 (-72.5%), from €1,468 to €404
- Receivables within one year +€743
up €743 (+4.2%), from €17,798 to €18,541
of which Other amounts receivable: +€16,252
- Debts after one year -€6,333
down €6,333 (-50.6%), from €12,506 to €6,173
- Current portion of long-term debt -€3,287
down €3,287 (-22.7%), from €14,476 to €11,190
- Profit (loss) carried forward +€3,084
up €3,084, from -€2,790 to €295
- Trade debts -€2,802
down €2,802 (-32.2%), from €8,710 to €5,908
- Tax, wage and social debts +€2,143
up €2,143 (+53.3%), from €4,017 to €6,160
- Gross operating margin -€6,478
down €6,478 (-29.1%), from €22,261 to €15,783
- Taxes -€1,269
down €1,269 (-34.5%), from €3,675 to €2,406
- Financial charges -€830
down €830 (-46.8%), from €1,775 to €945
- Financial income +€425
up €425 (+139%), from €305 to €731
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 | €37,920 | €30,725 | -€7,195 | -19.0% |
| Fixed assets | 21/28 | €18,654 | €11,776 | -€6,877 | -36.9% |
| Tangible fixed assets | 22/27 | €18,654 | €11,776 | -€6,877 | -36.9% |
| Furniture and vehicles | 24 | €1,048 | €464 | -€583 | -55.7% |
| Leasing and similar rights | 25 | €17,606 | €11,312 | -€6,294 | -35.7% |
| Current assets | 29/58 | €19,266 | €18,949 | -€318 | -1.6% |
| Amounts receivable within one year | 40/41 | €17,798 | €18,541 | +€743 | +4.2% |
| Trade receivables | 40 | €15,509 | - | -€15,509 | |
| Other amounts receivable | 41 | €2,289 | €18,541 | +€16,252 | +710% |
| Cash at bank and in hand | 54/58 | - | €3 | +€3 | |
| Deferred charges and accrued income | 490/1 | €1,468 | €404 | -€1,064 | -72.5% |
| Total equity and liabilities | 10/49 | €37,920 | €30,725 | -€7,195 | -19.0% |
| Equity | 10/15 | -€1,790 | €1,295 | +€3,084 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,790 | €295 | +€3,084 | |
| Amounts payable | 17/49 | €39,710 | €29,430 | -€10,279 | -25.9% |
| Amounts payable after more than one year | 17 | €12,506 | €6,173 | -€6,333 | -50.6% |
| Financial debts | 170/4 | €12,506 | €6,173 | -€6,333 | -50.6% |
| Amounts payable within one year | 42/48 | €27,204 | €23,258 | -€3,946 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €14,476 | €11,190 | -€3,287 | -22.7% |
| Trade debts | 44 | €8,710 | €5,908 | -€2,802 | -32.2% |
| Suppliers | 440/4 | €8,710 | €5,908 | -€2,802 | -32.2% |
| Taxes, remuneration and social security | 45 | €4,017 | €6,160 | +€2,143 | +53.3% |
| Taxes | 450/3 | €4,017 | €6,160 | +€2,143 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,898 | €6,877 | -€21 | -0.3% |
| Other operating charges | 640/8 | €3,332 | €3,200 | -€132 | -4.0% |
| Gross operating margin | 9900 | €22,261 | €15,783 | -€6,478 | -29.1% |
| Operating profit (loss) | 9901 | €12,030 | €5,705 | -€6,325 | -52.6% |
| Financial income | 75/76B | €305 | €731 | +€425 | +139% |
| Recurring financial income | 75 | €305 | €731 | +€425 | +139% |
| Financial charges | 65/66B | €1,775 | €945 | -€830 | -46.8% |
| Recurring financial charges | 65 | €1,775 | €945 | -€830 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €10,561 | €5,491 | -€5,070 | -48.0% |
| Income taxes | 67/77 | €3,675 | €2,406 | -€1,269 | -34.5% |
| Profit (loss) for the period | 9904 | €6,886 | €3,084 | -€3,801 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,886 | €3,084 | -€3,801 | -55.2% |
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 16 October 2026 via checked.be.