Fidiaz: what changed
What changed
Fidiaz
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €2.7m-€477,992
Equity
€5.4m
2024 · €3.2m+€2.2m
Cash
€507,223
2024 · €685,506-€178,283
Balance sheet total
€8.9m
2024 · €9.7m-€775,365
Largest movements
Assets
- Intangible fixed assets -€667,427
down €667,427 (-16.2%), from €4.1m to €3.4m
- Receivables within one year +€413,363
up €413,363 (+12.6%), from €3.3m to €3.7m
of which Trade receivables: +€254,373
- Tangible fixed assets -€324,606
down €324,606 (-23.8%), from €1.4m to €1.0m
of which Furniture and vehicles: -€311,554
- Cash -€178,283
down €178,283 (-26.0%), from €685,506 to €507,223
mainly Other debts (-€4.1m) and Receivables within one year (-€413,363)
Equity and liabilities
- Other debts -€4.1m
down €4.1m (-100%), from €4.1m to €0
- Profit (loss) carried forward +€2.2m
up €2.2m (+91.8%), from €2.4m to €4.6m
- Trade debts +€1.0m
up €1.0m (+270%), from €383,960 to €1.4m
Income statement
- Taxes +€311,958
up €311,958 (+44.7%), from €697,670 to €1.0m
of which Taxes: +€251,620
- Staff costs +€267,091
up €267,091 (+5.4%), from €5.0m to €5.3m
- Services and other goods +€189,272
up €189,272 (+2.5%), from €7.5m to €7.6m
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.
Result 2024
€2.7m
Turnover
+€160,860
Other operating income
-€19,245
Services and other goods
-€189,272
Staff costs
-€267,091
Depreciation
-€10,611
Write-downs
+€60,410
Other operating charges
+€1,736
Other operating items
+€72,383
Financial income
-€28,421
Financial charges
+€53,217
Taxes
-€311,958
Result 2025
€2.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€122,228
Investment
-€56,055
Financing
€0
Cash 2024
€685,506
From operations (derived)
-€122,228
Net result for the year
+€2.2m
Depreciation
+€1.0m
Receivables after one year
+€13,500
Stocks and contracts
-€50,062
Receivables within one year
-€413,363
Deferred charges and accrued income
+€54,975
Trade debts
+€1.0m
Tax, wage and social debts
+€13,132
Advances received
+€1,222
Other debts
-€4.1m
Accrued charges and deferred income
+€62,561
Investment (derived)
-€56,055
Investment in fixed assets (net)
-€56,055
Cash 2025
€507,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,720,278 | €8,944,913 | -€775,365 | -8.0% |
| Fixed assets | 21/28 | €5,527,774 | €4,535,742 | -€992,033 | -17.9% |
| Intangible fixed assets | 21 | €4,112,362 | €3,444,935 | -€667,427 | -16.2% |
| Tangible fixed assets | 22/27 | €1,361,912 | €1,037,306 | -€324,606 | -23.8% |
| Plant, machinery and equipment | 23 | €62,334 | €91,386 | +€29,052 | +46.6% |
| Furniture and vehicles | 24 | €959,099 | €647,545 | -€311,554 | -32.5% |
| Other tangible fixed assets | 26 | €340,480 | €298,375 | -€42,105 | -12.4% |
| Financial fixed assets | 28 | €53,501 | €53,501 | = | 0.0% |
| Other financial fixed assets | 284/8 | €53,501 | €53,501 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €53,501 | €53,501 | = | 0.0% |
| Current assets | 29/58 | €4,192,504 | €4,409,171 | +€216,668 | +5.2% |
| Amounts receivable after more than one year | 29 | €54,000 | €40,500 | -€13,500 | -25.0% |
| Other amounts receivable | 291 | €54,000 | €40,500 | -€13,500 | -25.0% |
| Stocks and contracts in progress | 3 | €0 | €50,062 | +€50,062 | |
| Contracts in progress | 37 | - | €50,062 | +€50,062 | |
| Amounts receivable within one year | 40/41 | €3,269,249 | €3,682,612 | +€413,363 | +12.6% |
| Trade receivables | 40 | €2,729,249 | €2,983,622 | +€254,373 | +9.3% |
| Other amounts receivable | 41 | €540,000 | €698,990 | +€158,990 | +29.4% |
| Current investments | 50/53 | €4,100 | €4,100 | = | 0.0% |
| Other investments | 51/53 | €4,100 | €4,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €685,506 | €507,223 | -€178,283 | -26.0% |
| Deferred charges and accrued income | 490/1 | €179,648 | €124,674 | -€54,975 | -30.6% |
| Total equity and liabilities | 10/49 | €9,720,278 | €8,944,913 | -€775,365 | -8.0% |
| Equity | 10/15 | €3,151,000 | €5,358,803 | +€2.2m | +70.1% |
| Contributions | 10/11 | €565,317 | €565,317 | = | 0.0% |
| Capital | 10 | €565,317 | €565,317 | = | 0.0% |
| Issued capital | 100 | €565,317 | €565,317 | = | 0.0% |
| Reserves | 13 | €180,532 | €180,532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,532 | €56,532 | = | 0.0% |
| Legal reserve | 130 | €56,532 | €56,532 | = | 0.0% |
| Distributable reserves | 133 | €124,000 | €124,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,405,152 | €4,612,954 | +€2.2m | +91.8% |
| Amounts payable | 17/49 | €6,569,278 | €3,586,110 | -€3.0m | -45.4% |
| Amounts payable within one year | 42/48 | €6,546,003 | €3,500,274 | -€3.0m | -46.5% |
| Trade debts | 44 | €383,960 | €1,419,205 | +€1.0m | +270% |
| Suppliers | 440/4 | €383,960 | €1,419,205 | +€1.0m | +270% |
| Advances received on contracts in progress | 46 | €6,584 | €7,806 | +€1,222 | +18.6% |
| Taxes, remuneration and social security | 45 | €2,060,131 | €2,073,263 | +€13,132 | +0.6% |
| Taxes | 450/3 | €945,022 | €1,055,413 | +€110,391 | +11.7% |
| Remuneration and social security | 454/9 | €1,115,109 | €1,017,849 | -€97,260 | -8.7% |
| Other amounts payable | 47/48 | €4,095,328 | €0 | -€4.1m | -100% |
| Accrued charges and deferred income | 492/3 | €23,274 | €85,835 | +€62,561 | +269% |
| Operating income | 70/76A | €17,169,213 | €17,347,104 | +€177,890 | +1.0% |
| Turnover | 70 | €16,765,500 | €16,926,360 | +€160,860 | +1.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€93,777 | €21,517 | +€115,294 | |
| Other operating income | 74 | €383,285 | €364,041 | -€19,245 | -5.0% |
| Non-recurring operating income | 76A | €114,206 | €35,186 | -€79,020 | -69.2% |
| Operating charges | 60/66A | €13,708,808 | €14,077,528 | +€368,720 | +2.7% |
| Services and other goods | 61 | €7,454,964 | €7,644,235 | +€189,272 | +2.5% |
| Remuneration, social security and pensions | 62 | €4,984,545 | €5,251,635 | +€267,091 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,037,476 | €1,048,087 | +€10,611 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,467 | -€15,942 | -€60,410 | |
| Other operating charges | 640/8 | €130,663 | €128,928 | -€1,736 | -1.3% |
| Non-recurring operating charges | 66A | €56,693 | €20,585 | -€36,109 | -63.7% |
| Operating profit (loss) | 9901 | €3,460,405 | €3,269,576 | -€190,829 | -5.5% |
| Financial income | 75/76B | €62,480 | €34,059 | -€28,421 | -45.5% |
| Recurring financial income | 75 | €62,480 | €34,059 | -€28,421 | -45.5% |
| Income from financial fixed assets | 750 | €22,401 | €0 | -€22,401 | -100% |
| Income from current assets | 751 | €15,195 | €2,700 | -€12,495 | -82.2% |
| Other financial income | 752/9 | €24,884 | €31,359 | +€6,475 | +26.0% |
| Financial charges | 65/66B | €139,420 | €86,203 | -€53,217 | -38.2% |
| Recurring financial charges | 65 | €139,420 | €86,203 | -€53,217 | -38.2% |
| Debt charges | 650 | €132,987 | €73,558 | -€59,429 | -44.7% |
| Other financial charges | 652/9 | €6,433 | €12,645 | +€6,212 | +96.6% |
| Profit (loss) for the period before taxes | 9903 | €3,383,465 | €3,217,431 | -€166,034 | -4.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €697,670 | €1,009,629 | +€311,958 | +44.7% |
| Taxes | 670/3 | €758,009 | €1,009,629 | +€251,620 | +33.2% |
| Tax adjustments and reversals of tax provisions | 77 | €60,338 | €0 | -€60,338 | -100% |
| Profit (loss) for the period | 9904 | €2,685,795 | €2,207,803 | -€477,992 | -17.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €2,685,795 | €2,207,803 | -€477,992 | -17.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.