FIDIM: 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.
FIDIM
Largest movements
- Cash -€15,833
down €15,833 (-26.3%), from €60,261 to €44,428
mainly Investment in fixed assets (net) (-€24,722) and Other debts (-€7,568)
- Tangible fixed assets +€11,061
up €11,061 (+3.5%), from €318,822 to €329,883
of which Land and buildings: +€11,702
- Other debts -€7,568
down €7,568 (-11.3%), from €67,230 to €59,662
- Gross operating margin +€458
up €458 (+2.1%), from €21,794 to €22,252
- Depreciation +€278
up €278 (+2.1%), from €13,383 to €13,661
- Financial charges +€263
up €263 (+21.0%), from €1,253 to €1,516
- Other operating charges +€258
up €258 (+7.4%), from €3,509 to €3,767
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 | €386,461 | €381,689 | -€4,772 | -1.2% |
| Fixed assets | 21/28 | €318,822 | €329,883 | +€11,061 | +3.5% |
| Tangible fixed assets | 22/27 | €318,822 | €329,883 | +€11,061 | +3.5% |
| Land and buildings | 22 | €317,651 | €329,353 | +€11,702 | +3.7% |
| Plant, machinery and equipment | 23 | €455 | €172 | -€283 | -62.2% |
| Other tangible fixed assets | 26 | €717 | €358 | -€358 | -50.0% |
| Current assets | 29/58 | €67,639 | €51,806 | -€15,833 | -23.4% |
| Current investments | 50/53 | €7,378 | €7,378 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,261 | €44,428 | -€15,833 | -26.3% |
| Total equity and liabilities | 10/49 | €386,461 | €381,689 | -€4,772 | -1.2% |
| Equity | 10/15 | €317,488 | €318,373 | +€885 | +0.3% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Revaluation surpluses | 12 | €34,705 | €34,705 | = | 0.0% |
| Reserves | 13 | €201,783 | €202,668 | +€885 | +0.4% |
| Distributable reserves | 133 | €201,783 | €202,668 | +€885 | +0.4% |
| Amounts payable | 17/49 | €68,973 | €63,316 | -€5,656 | -8.2% |
| Amounts payable within one year | 42/48 | €68,973 | €63,316 | -€5,656 | -8.2% |
| Trade debts | 44 | €197 | €900 | +€703 | +357% |
| Suppliers | 440/4 | €197 | €900 | +€703 | +357% |
| Taxes, remuneration and social security | 45 | €1,546 | €2,754 | +€1,208 | +78.2% |
| Taxes | 450/3 | €1,546 | €2,754 | +€1,208 | +78.2% |
| Other amounts payable | 47/48 | €67,230 | €59,662 | -€7,568 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,383 | €13,661 | +€278 | +2.1% |
| Other operating charges | 640/8 | €3,509 | €3,767 | +€258 | +7.4% |
| Gross operating margin | 9900 | €21,794 | €22,252 | +€458 | +2.1% |
| Operating profit (loss) | 9901 | €4,902 | €4,824 | -€78 | -1.6% |
| Financial income | 75/76B | €110 | €167 | +€56 | +51.1% |
| Recurring financial income | 75 | €110 | €167 | +€56 | +51.1% |
| Financial charges | 65/66B | €1,253 | €1,516 | +€263 | +21.0% |
| Recurring financial charges | 65 | €1,253 | €1,516 | +€263 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €3,760 | €3,475 | -€285 | -7.6% |
| Income taxes | 67/77 | €1,022 | €924 | -€97 | -9.5% |
| Profit (loss) for the period | 9904 | €2,738 | €2,551 | -€187 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,738 | €2,551 | -€187 | -6.8% |
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 22 October 2026 via checked.be.