FIDISC: 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.
FIDISC
Largest movements
- Tangible fixed assets -€95,669
down €95,669 (-4.9%), from €2.0m to €1.9m
of which Land and buildings: -€86,823
- Cash -€45,465
down €45,465 (-47.7%), from €95,296 to €49,831
mainly Debts after one year (-€100,000) and Investment in fixed assets (net) (-€98,622)
- Debts after one year -€100,000
down €100,000 (-5.9%), from €1.7m to €1.6m
- Profit (loss) carried forward -€74,712
down €74,712 (-17.2%), from -€434,587 to -€509,299
- Financial charges +€168,876
up €168,876 (+8948.6%), from €1,887 to €170,763
of which Non-recurring financial charges: +€165,512
- Financial income +€41,510
up €41,510 (+46.0%), from €90,176 to €131,686
of which Financial income: +€36,687
- Taxes +€22,703
up €22,703 (+20328.9%), from €112 to €22,815
- Depreciation -€10,154
down €10,154 (-5.0%), from €204,446 to €194,292
- Other operating charges +€7,604
up €7,604 (+28.2%), from €26,965 to €34,569
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,917,765 | €3,775,746 | -€142,019 | -3.6% |
| Fixed assets | 21/28 | €1,965,913 | €1,870,244 | -€95,669 | -4.9% |
| Tangible fixed assets | 22/27 | €1,965,839 | €1,870,170 | -€95,669 | -4.9% |
| Land and buildings | 22 | €1,946,987 | €1,860,163 | -€86,823 | -4.5% |
| Plant, machinery and equipment | 23 | €1,475 | €1,160 | -€315 | -21.3% |
| Furniture and vehicles | 24 | €17,378 | €8,846 | -€8,531 | -49.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €1,951,852 | €1,905,502 | -€46,350 | -2.4% |
| Amounts receivable after more than one year | 29 | €1,400,000 | €1,400,000 | = | 0.0% |
| Trade receivables | 290 | €1,400,000 | €1,400,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,716 | €1,716 | = | 0.0% |
| Stocks | 30/36 | €1,716 | €1,716 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,230 | €8,636 | +€406 | +4.9% |
| Trade receivables | 40 | €1,032 | - | -€1,032 | |
| Other amounts receivable | 41 | €7,198 | €8,636 | +€1,438 | +20.0% |
| Current investments | 50/53 | €443,228 | €445,320 | +€2,091 | +0.5% |
| Cash at bank and in hand | 54/58 | €95,296 | €49,831 | -€45,465 | -47.7% |
| Deferred charges and accrued income | 490/1 | €3,381 | - | -€3,381 | |
| Total equity and liabilities | 10/49 | €3,917,765 | €3,775,746 | -€142,019 | -3.6% |
| Equity | 10/15 | €2,185,413 | €2,110,701 | -€74,712 | -3.4% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Capital | 10 | €2,500,000 | €2,500,000 | = | 0.0% |
| Issued capital | 100 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€434,587 | -€509,299 | -€74,712 | -17.2% |
| Amounts payable | 17/49 | €1,732,352 | €1,665,045 | -€67,307 | -3.9% |
| Amounts payable after more than one year | 17 | €1,700,000 | €1,600,000 | -€100,000 | -5.9% |
| Financial debts | 170/4 | €1,700,000 | €1,600,000 | -€100,000 | -5.9% |
| Amounts payable within one year | 42/48 | €28,390 | €57,510 | +€29,120 | +102.6% |
| Trade debts | 44 | €3,559 | €1,894 | -€1,665 | -46.8% |
| Suppliers | 440/4 | €3,559 | €1,894 | -€1,665 | -46.8% |
| Other amounts payable | 47/48 | €24,831 | €55,616 | +€30,786 | +124.0% |
| Accrued charges and deferred income | 492/3 | €3,962 | €7,535 | +€3,573 | +90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,446 | €194,292 | -€10,154 | -5.0% |
| Other operating charges | 640/8 | €26,965 | €34,569 | +€7,604 | +28.2% |
| Gross operating margin | 9900 | €213,975 | €216,041 | +€2,066 | +1.0% |
| Operating profit (loss) | 9901 | -€17,436 | -€12,820 | +€4,616 | +26.5% |
| Financial income | 75/76B | €90,176 | €131,686 | +€41,510 | +46.0% |
| Recurring financial income | 75 | €90,176 | €126,863 | +€36,687 | +40.7% |
| Non-recurring financial income | 76B | - | €4,823 | +€4,823 | |
| Financial charges | 65/66B | €1,887 | €170,763 | +€168,876 | +8948.6% |
| Recurring financial charges | 65 | €1,887 | €5,251 | +€3,364 | +178.3% |
| Non-recurring financial charges | 66B | - | €165,512 | +€165,512 | |
| Profit (loss) for the period before taxes | 9903 | €70,853 | -€51,897 | -€122,750 | |
| Income taxes | 67/77 | €112 | €22,815 | +€22,703 | +20328.9% |
| Profit (loss) for the period | 9904 | €70,741 | -€74,712 | -€145,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,741 | -€74,712 | -€145,453 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.