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FIDESK: 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.

What changed

FIDESK

BE 0807.350.695
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€88
2024 · -€5,037+€4,949
Equity
-€23,025
2024 · -€22,937-€88
Cash
€1,182
2024 · €1,112+€70
Balance sheet total
€256,453
2024 · €282,247-€25,793

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€10,137

    down €10,137 (-4.3%), from €235,103 to €224,966

    of which Land and buildings: -€10,137

  • Current investments -€9,856

    down €9,856 (-27.8%), from €35,417 to €25,560

  • Stocks and contracts -€3,168

    down €3,168 (-100.0%), from €3,168 to €0

Equity and liabilities
  • Trade debts -€22,924

    down €22,924 (-99.4%), from €23,053 to €129

  • Other debts +€10,443

    up €10,443 (+1410.0%), from €741 to €11,183

  • Debts after one year -€9,928

    down €9,928 (-3.8%), from €261,120 to €251,192

    of which Financial debts: -€10,372

  • Tax, wage and social debts -€6,998

    down €6,998 (-69.4%), from €10,077 to €3,080

    of which Taxes: -€6,256

  • Short-term financial debts +€3,467

    new in 2025: €3,467

Income statement
  • Gross operating margin +€3,088

    up €3,088 (+13.6%), from €22,689 to €25,777

  • Other operating charges -€1,484

    down €1,484 (-36.3%), from €4,084 to €2,600

  • Depreciation -€463

    down €463 (-3.9%), from €11,973 to €11,510

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€5,037
Gross operating margin +€3,088
Staff costs +€138
Depreciation +€463
Other operating charges +€1,484
Financial income +€0
Financial charges -€224
Result 2025 -€88

Cash bridge derived

cash 2024 to 2025

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.

From operations -€2,132
Investment +€8,483
Financing -€6,282
Cash 2024 €1,112
Net result for the year -€88
Depreciation +€11,510
Stocks and contracts +€3,168
Receivables within one year +€1,557
Deferred charges and accrued income +€1,145
Trade debts -€22,924
Tax, wage and social debts -€6,998
Other debts +€10,443
Accrued charges and deferred income +€56
Investment in fixed assets (net) -€1,373
Current investments +€9,856
Debts after one year -€9,928
Current portion of long-term debt +€180
Short-term financial debts +€3,467
Cash 2025 €1,182
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €282,247 €256,453 -€25,793 -9.1%
Fixed assets 21/28 €235,140 €225,003 -€10,137 -4.3%
Tangible fixed assets 22/27 €235,103 €224,966 -€10,137 -4.3%
Land and buildings 22 €235,103 €224,966 -€10,137 -4.3%
Plant, machinery and equipment 23 €0 - =
Furniture and vehicles 24 €0 - =
Financial fixed assets 28 €37 €37 = 0.0%
Current assets 29/58 €47,107 €31,450 -€15,656 -33.2%
Stocks and contracts in progress 3 €3,168 €0 -€3,168 -100.0%
Stocks 30/36 €3,168 €0 -€3,168 -100.0%
Amounts receivable within one year 40/41 €5,791 €4,235 -€1,557 -26.9%
Trade receivables 40 €4,057 €1,227 -€2,830 -69.8%
Other amounts receivable 41 €1,734 €3,007 +€1,273 +73.4%
Current investments 50/53 €35,417 €25,560 -€9,856 -27.8%
Cash at bank and in hand 54/58 €1,112 €1,182 +€70 +6.3%
Deferred charges and accrued income 490/1 €1,619 €474 -€1,145 -70.7%
Total equity and liabilities 10/49 €282,247 €256,453 -€25,793 -9.1%
Equity 10/15 -€22,937 -€23,025 -€88 -0.4%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €18,381 €18,381 = 0.0%
Distributable reserves 133 €18,381 €18,381 = 0.0%
Profit (loss) carried forward 14 -€61,318 -€61,406 -€88 -0.1%
Amounts payable 17/49 €305,184 €279,479 -€25,705 -8.4%
Amounts payable after more than one year 17 €261,120 €251,192 -€9,928 -3.8%
Financial debts 170/4 €184,180 €173,808 -€10,372 -5.6%
Other amounts payable 178/9 €76,940 €77,384 +€444 +0.6%
Amounts payable within one year 42/48 €44,064 €28,231 -€15,833 -35.9%
Current portion of amounts payable after more than one year 42 €10,192 €10,372 +€180 +1.8%
Financial debts 43 - €3,467 +€3,467
Credit institutions 430/8 - €3,467 +€3,467
Trade debts 44 €23,053 €129 -€22,924 -99.4%
Suppliers 440/4 €23,053 €129 -€22,924 -99.4%
Taxes, remuneration and social security 45 €10,077 €3,080 -€6,998 -69.4%
Taxes 450/3 €7,566 €1,310 -€6,256 -82.7%
Remuneration and social security 454/9 €2,511 €1,770 -€741 -29.5%
Other amounts payable 47/48 €741 €11,183 +€10,443 +1410.0%
Accrued charges and deferred income 492/3 - €56 +€56
Remuneration, social security and pensions 62 €7,762 €7,624 -€138 -1.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,973 €11,510 -€463 -3.9%
Other operating charges 640/8 €4,084 €2,600 -€1,484 -36.3%
Gross operating margin 9900 €22,689 €25,777 +€3,088 +13.6%
Operating profit (loss) 9901 -€1,131 €4,043 +€5,173
Financial income 75/76B €189 €189 +€0 0.0%
Recurring financial income 75 €189 €189 +€0 0.0%
Financial charges 65/66B €4,096 €4,320 +€224 +5.5%
Recurring financial charges 65 €4,096 €4,320 +€224 +5.5%
Profit (loss) for the period before taxes 9903 -€5,037 -€88 +€4,949 +98.2%
Profit (loss) for the period 9904 -€5,037 -€88 +€4,949 +98.2%
Profit (loss) for the period to be appropriated 9905 -€5,037 -€88 +€4,949 +98.2%

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 30 September 2026 via checked.be.