FIDIPA: 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.
FIDIPA
Largest movements
- Receivables within one year -€48,055
down €48,055 (-42.0%), from €114,353 to €66,298
of which Trade receivables: -€53,000
- Tangible fixed assets -€13,700
down €13,700 (-10.2%), from €134,830 to €121,130
of which Furniture and vehicles: -€6,873
- Trade debts -€32,802
down €32,802 (-69.5%), from €47,189 to €14,387
- Debts after one year -€22,599
down €22,599 (-21.3%), from €105,911 to €83,312
- Reserves +€9,502
up €9,502 (+75.7%), from €12,547 to €22,049
- Other debts -€8,935
down €8,935 (-38.4%), from €23,246 to €14,310
- Tax, wage and social debts -€8,507
down €8,507 (-17.7%), from €48,026 to €39,518
of which Remuneration and social security: -€20,322
- Gross operating margin -€19,672
down €19,672 (-14.9%), from €132,339 to €112,667
- Depreciation -€11,819
down €11,819 (-42.2%), from €28,039 to €16,220
- Staff costs -€3,581
down €3,581 (-5.1%), from €70,271 to €66,690
- Other operating charges -€3,556
down €3,556 (-50.3%), from €7,076 to €3,520
- Financial charges +€1,357
up €1,357 (+31.1%), from €4,357 to €5,714
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.
Cash bridge derived
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 | €263,366 | €201,852 | -€61,514 | -23.4% |
| Formation expenses | 20 | €1,584 | €1,064 | -€520 | -32.8% |
| Fixed assets | 21/28 | €134,830 | €121,130 | -€13,700 | -10.2% |
| Tangible fixed assets | 22/27 | €134,830 | €121,130 | -€13,700 | -10.2% |
| Land and buildings | 22 | €99,528 | €92,701 | -€6,827 | -6.9% |
| Furniture and vehicles | 24 | €35,303 | €28,430 | -€6,873 | -19.5% |
| Current assets | 29/58 | €126,951 | €79,657 | -€47,294 | -37.3% |
| Amounts receivable within one year | 40/41 | €114,353 | €66,298 | -€48,055 | -42.0% |
| Trade receivables | 40 | €105,000 | €52,000 | -€53,000 | -50.5% |
| Other amounts receivable | 41 | €9,353 | €14,298 | +€4,945 | +52.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €12,598 | €13,359 | +€761 | +6.0% |
| Total equity and liabilities | 10/49 | €263,366 | €201,852 | -€61,514 | -23.4% |
| Equity | 10/15 | €17,547 | €27,049 | +€9,502 | +54.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,547 | €22,049 | +€9,502 | +75.7% |
| Distributable reserves | 133 | €12,547 | €22,049 | +€9,502 | +75.7% |
| Amounts payable | 17/49 | €245,819 | €174,803 | -€71,016 | -28.9% |
| Amounts payable after more than one year | 17 | €105,911 | €83,312 | -€22,599 | -21.3% |
| Financial debts | 170/4 | €105,911 | €83,312 | -€22,599 | -21.3% |
| Amounts payable within one year | 42/48 | €139,907 | €91,491 | -€48,417 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €21,446 | €23,264 | +€1,818 | +8.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €47,189 | €14,387 | -€32,802 | -69.5% |
| Suppliers | 440/4 | €47,189 | €14,387 | -€32,802 | -69.5% |
| Taxes, remuneration and social security | 45 | €48,026 | €39,518 | -€8,507 | -17.7% |
| Taxes | 450/3 | €12,872 | €24,686 | +€11,815 | +91.8% |
| Remuneration and social security | 454/9 | €35,154 | €14,832 | -€20,322 | -57.8% |
| Other amounts payable | 47/48 | €23,246 | €14,310 | -€8,935 | -38.4% |
| Remuneration, social security and pensions | 62 | €70,271 | €66,690 | -€3,581 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,039 | €16,220 | -€11,819 | -42.2% |
| Other operating charges | 640/8 | €7,076 | €3,520 | -€3,556 | -50.3% |
| Gross operating margin | 9900 | €132,339 | €112,667 | -€19,672 | -14.9% |
| Operating profit (loss) | 9901 | €26,953 | €26,237 | -€716 | -2.7% |
| Financial income | 75/76B | €8 | €16 | +€8 | +92.2% |
| Recurring financial income | 75 | €8 | €16 | +€8 | +92.2% |
| Financial charges | 65/66B | €4,357 | €5,714 | +€1,357 | +31.1% |
| Recurring financial charges | 65 | €4,357 | €5,714 | +€1,357 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €22,605 | €20,539 | -€2,065 | -9.1% |
| Income taxes | 67/77 | €10,715 | €11,037 | +€323 | +3.0% |
| Profit (loss) for the period | 9904 | €11,890 | €9,502 | -€2,388 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,890 | €9,502 | -€2,388 | -20.1% |
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 10 October 2026 via checked.be.