FIDISS: 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.
FIDISS
Largest movements
- Receivables within one year -€12,882
down €12,882 (-36.3%), from €35,451 to €22,568
of which Trade receivables: -€11,849
- Cash -€5,170
down €5,170 (-10.9%), from €47,427 to €42,257
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€6,274)
- Current investments +€3,248
up €3,248 (+7.0%), from €46,726 to €49,974
- Financial fixed assets -€1,700
down €1,700 (-33.3%), from €5,100 to €3,400
- Reserves -€8,808
down €8,808 (-9.9%), from €89,409 to €80,601
- Tax, wage and social debts -€6,274
down €6,274 (-27.4%), from €22,918 to €16,645
- Trade debts -€5,888
no longer reported in 2025 (was €5,888)
- Other debts +€5,624
up €5,624 (+66.3%), from €8,488 to €14,112
- Gross operating margin -€24,486
down €24,486 (-46.7%), from €52,419 to €27,933
- Other operating charges -€4,671
down €4,671 (-75.3%), from €6,203 to €1,532
- Taxes -€3,787
down €3,787 (-35.4%), from €10,696 to €6,909
- Financial income +€1,518
up €1,518 (+213.6%), from €710 to €2,228
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 | €134,704 | €119,358 | -€15,346 | -11.4% |
| Fixed assets | 21/28 | €5,100 | €4,558 | -€542 | -10.6% |
| Tangible fixed assets | 22/27 | - | €1,158 | +€1,158 | |
| Furniture and vehicles | 24 | - | €1,158 | +€1,158 | |
| Financial fixed assets | 28 | €5,100 | €3,400 | -€1,700 | -33.3% |
| Current assets | 29/58 | €129,604 | €114,800 | -€14,804 | -11.4% |
| Amounts receivable within one year | 40/41 | €35,451 | €22,568 | -€12,882 | -36.3% |
| Trade receivables | 40 | €34,417 | €22,568 | -€11,849 | -34.4% |
| Other amounts receivable | 41 | €1,034 | - | -€1,034 | |
| Current investments | 50/53 | €46,726 | €49,974 | +€3,248 | +7.0% |
| Cash at bank and in hand | 54/58 | €47,427 | €42,257 | -€5,170 | -10.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €134,704 | €119,358 | -€15,346 | -11.4% |
| Equity | 10/15 | €97,409 | €88,601 | -€8,808 | -9.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €89,409 | €80,601 | -€8,808 | -9.9% |
| Distributable reserves | 133 | €89,409 | €80,601 | -€8,808 | -9.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,295 | €30,756 | -€6,538 | -17.5% |
| Amounts payable within one year | 42/48 | €37,295 | €30,756 | -€6,538 | -17.5% |
| Trade debts | 44 | €5,888 | - | -€5,888 | |
| Suppliers | 440/4 | €5,888 | - | -€5,888 | |
| Taxes, remuneration and social security | 45 | €22,918 | €16,645 | -€6,274 | -27.4% |
| Taxes | 450/3 | €22,918 | €16,645 | -€6,274 | -27.4% |
| Other amounts payable | 47/48 | €8,488 | €14,112 | +€5,624 | +66.3% |
| Remuneration, social security and pensions | 62 | - | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €308 | +€308 | |
| Other operating charges | 640/8 | €6,203 | €1,532 | -€4,671 | -75.3% |
| Gross operating margin | 9900 | €52,419 | €27,933 | -€24,486 | -46.7% |
| Operating profit (loss) | 9901 | €46,216 | €25,933 | -€20,283 | -43.9% |
| Financial income | 75/76B | €710 | €2,228 | +€1,518 | +213.6% |
| Recurring financial income | 75 | €710 | €2,228 | +€1,518 | +213.6% |
| Financial charges | 65/66B | €464 | €60 | -€404 | -87.1% |
| Recurring financial charges | 65 | €464 | €60 | -€404 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €46,463 | €28,101 | -€18,361 | -39.5% |
| Income taxes | 67/77 | €10,696 | €6,909 | -€3,787 | -35.4% |
| Profit (loss) for the period | 9904 | €35,767 | €21,192 | -€14,574 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,767 | €21,192 | -€14,574 | -40.7% |
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.