FIDIMACC: 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.
FIDIMACC
Largest movements
- Cash +€17,610
up €17,610 (+32.2%), from €54,706 to €72,316
mainly Other debts (+€7,412) and Net result for the year (+€6,962)
- Receivables within one year -€4,064
down €4,064 (-13.5%), from €30,071 to €26,006
of which Trade receivables: -€3,291
- Current investments +€3,000
up €3,000 (+42.6%), from €7,049 to €10,049
- Other debts +€7,412
up €7,412 (+13.6%), from €54,511 to €61,923
- Reserves +€6,129
up €6,129 (+29.5%), from €20,741 to €26,871
- Tax, wage and social debts +€2,500
up €2,500 (+42.6%), from €5,866 to €8,366
- Financial charges -€4,592
down €4,592 (-92.6%), from €4,957 to €365
of which Financial charges: -€3,651
- Gross operating margin -€2,493
down €2,493 (-13.4%), from €18,580 to €16,087
- Taxes +€1,933
up €1,933 (+49.7%), from €3,894 to €5,827
- Write-downs -€1,480
down €1,480 (-47.1%), from €3,140 to €1,660
- Staff costs -€968
no longer reported in 2025 (was €968)
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 | €93,955 | €110,650 | +€16,695 | +17.8% |
| Fixed assets | 21/28 | €2,129 | €1,632 | -€497 | -23.3% |
| Tangible fixed assets | 22/27 | €2,129 | €1,632 | -€497 | -23.3% |
| Furniture and vehicles | 24 | €2,129 | €1,632 | -€497 | -23.3% |
| Current assets | 29/58 | €91,826 | €109,017 | +€17,192 | +18.7% |
| Amounts receivable within one year | 40/41 | €30,071 | €26,006 | -€4,064 | -13.5% |
| Trade receivables | 40 | €16,725 | €13,434 | -€3,291 | -19.7% |
| Other amounts receivable | 41 | €13,346 | €12,573 | -€773 | -5.8% |
| Current investments | 50/53 | €7,049 | €10,049 | +€3,000 | +42.6% |
| Cash at bank and in hand | 54/58 | €54,706 | €72,316 | +€17,610 | +32.2% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €93,955 | €110,650 | +€16,695 | +17.8% |
| Equity | 10/15 | €33,141 | €39,271 | +€6,129 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €20,741 | €26,871 | +€6,129 | +29.5% |
| Distributable reserves | 133 | €20,741 | €26,871 | +€6,129 | +29.5% |
| Amounts payable | 17/49 | €60,814 | €71,379 | +€10,565 | +17.4% |
| Amounts payable within one year | 42/48 | €60,814 | €71,379 | +€10,565 | +17.4% |
| Trade debts | 44 | €437 | €1,090 | +€653 | +149% |
| Suppliers | 440/4 | €437 | €1,090 | +€653 | +149% |
| Taxes, remuneration and social security | 45 | €5,866 | €8,366 | +€2,500 | +42.6% |
| Taxes | 450/3 | €5,866 | €8,366 | +€2,500 | +42.6% |
| Other amounts payable | 47/48 | €54,511 | €61,923 | +€7,412 | +13.6% |
| Remuneration, social security and pensions | 62 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €497 | +€141 | +39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,140 | €1,660 | -€1,480 | -47.1% |
| Other operating charges | 640/8 | €808 | €573 | -€236 | -29.1% |
| Non-recurring operating charges | 66A | - | €204 | +€204 | |
| Gross operating margin | 9900 | €18,580 | €16,087 | -€2,493 | -13.4% |
| Operating profit (loss) | 9901 | €13,308 | €13,154 | -€154 | -1.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,957 | €365 | -€4,592 | -92.6% |
| Recurring financial charges | 65 | €4,016 | €365 | -€3,651 | -90.9% |
| Non-recurring financial charges | 66B | €941 | - | -€941 | |
| Profit (loss) for the period before taxes | 9903 | €8,351 | €12,789 | +€4,438 | +53.1% |
| Income taxes | 67/77 | €3,894 | €5,827 | +€1,933 | +49.7% |
| Profit (loss) for the period | 9904 | €4,457 | €6,962 | +€2,505 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,457 | €6,962 | +€2,505 | +56.2% |
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 14 October 2026 via checked.be.