FIDISCO: 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.
FIDISCO
Largest movements
- Cash -€22,430
down €22,430 (-56.5%), from €39,690 to €17,260
mainly Trade debts (-€13,862) and Tax, wage and social debts (-€9,899)
- Tangible fixed assets -€7,822
down €7,822 (-21.1%), from €37,117 to €29,295
- Receivables within one year +€1,790
up €1,790 (+8.9%), from €20,187 to €21,977
of which Other amounts receivable: +€3,943
- Trade debts -€13,862
down €13,862 (-97.2%), from €14,265 to €402
- Tax, wage and social debts -€9,899
down €9,899 (-84.4%), from €11,734 to €1,835
of which Taxes: -€10,091
- Debts after one year -€8,748
down €8,748 (-35.1%), from €24,953 to €16,204
- Current portion of long-term debt +€2,120
up €2,120 (+25.2%), from €8,395 to €10,515
- Profit (loss) carried forward +€1,867
up €1,867 (+61.3%), from €3,048 to €4,915
- Depreciation +€5,829
up €5,829 (+292%), from €1,993 to €7,822
- Other operating charges +€4,020
up €4,020 (+162%), from €2,480 to €6,500
- Taxes -€2,957
down €2,957 (-63.0%), from €4,695 to €1,738
- Staff costs +€1,642
up €1,642 (+14.4%), from €11,426 to €13,068
- Write-downs -€1,523
no longer reported in 2025 (was €1,523)
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 | €96,994 | €68,721 | -€28,273 | -29.1% |
| Fixed assets | 21/28 | €37,117 | €29,295 | -€7,822 | -21.1% |
| Tangible fixed assets | 22/27 | €37,117 | €29,295 | -€7,822 | -21.1% |
| Furniture and vehicles | 24 | €37,117 | €29,295 | -€7,822 | -21.1% |
| Current assets | 29/58 | €59,877 | €39,426 | -€20,451 | -34.2% |
| Amounts receivable within one year | 40/41 | €20,187 | €21,977 | +€1,790 | +8.9% |
| Trade receivables | 40 | €20,187 | €18,034 | -€2,153 | -10.7% |
| Other amounts receivable | 41 | - | €3,943 | +€3,943 | |
| Cash at bank and in hand | 54/58 | €39,690 | €17,260 | -€22,430 | -56.5% |
| Deferred charges and accrued income | 490/1 | - | €189 | +€189 | |
| Total equity and liabilities | 10/49 | €96,994 | €68,721 | -€28,273 | -29.1% |
| Equity | 10/15 | €37,648 | €39,515 | +€1,867 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,048 | €4,915 | +€1,867 | +61.3% |
| Amounts payable | 17/49 | €59,346 | €29,206 | -€30,140 | -50.8% |
| Amounts payable after more than one year | 17 | €24,953 | €16,204 | -€8,748 | -35.1% |
| Financial debts | 170/4 | €24,953 | €16,204 | -€8,748 | -35.1% |
| Amounts payable within one year | 42/48 | €34,393 | €12,752 | -€21,642 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €8,395 | €10,515 | +€2,120 | +25.2% |
| Trade debts | 44 | €14,265 | €402 | -€13,862 | -97.2% |
| Suppliers | 440/4 | €14,265 | €402 | -€13,862 | -97.2% |
| Taxes, remuneration and social security | 45 | €11,734 | €1,835 | -€9,899 | -84.4% |
| Taxes | 450/3 | €10,091 | - | -€10,091 | |
| Remuneration and social security | 454/9 | €1,642 | €1,835 | +€192 | +11.7% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €11,426 | €13,068 | +€1,642 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,993 | €7,822 | +€5,829 | +292% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,523 | - | -€1,523 | |
| Other operating charges | 640/8 | €2,480 | €6,500 | +€4,020 | +162% |
| Gross operating margin | 9900 | €31,104 | €32,538 | +€1,434 | +4.6% |
| Operating profit (loss) | 9901 | €13,682 | €5,148 | -€8,534 | -62.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €889 | €1,543 | +€654 | +73.6% |
| Recurring financial charges | 65 | €889 | €1,543 | +€654 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €12,793 | €3,605 | -€9,188 | -71.8% |
| Income taxes | 67/77 | €4,695 | €1,738 | -€2,957 | -63.0% |
| Profit (loss) for the period | 9904 | €8,098 | €1,867 | -€6,231 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,098 | €1,867 | -€6,231 | -76.9% |
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.