FIDIUS.BE: 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.
FIDIUS.BE
Largest movements
- Receivables within one year -€11,643
down €11,643 (-3.9%), from €300,798 to €289,155
of which Trade receivables: -€10,148
- Other debts +€33,000
up €33,000 (+15.1%), from €218,759 to €251,759
- Profit (loss) carried forward -€30,080
down €30,080 (-30.1%), from €99,769 to €69,689
- Accrued charges and deferred income -€24,380
no longer reported in 2025 (was €24,380)
- Trade debts +€13,203
up €13,203 (+14.9%), from €88,518 to €101,720
- Gross operating margin -€13,812
down €13,812 (-108.3%), from -€12,759 to -€26,571
- Financial income -€5,839
down €5,839 (-96.7%), from €6,040 to €200
of which Non-recurring financial income: -€6,000
- Taxes -€2,588
no longer reported in 2025 (was €2,588)
- Financial charges +€692
up €692 (+107.9%), from €642 to €1,334
- Other operating charges -€267
down €267 (-30.3%), from €881 to €615
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 | €457,924 | €450,375 | -€7,548 | -1.6% |
| Fixed assets | 21/28 | €102,984 | €101,176 | -€1,808 | -1.8% |
| Tangible fixed assets | 22/27 | €100,859 | €99,099 | -€1,760 | -1.7% |
| Plant, machinery and equipment | 23 | €4,014 | €2,676 | -€1,338 | -33.3% |
| Furniture and vehicles | 24 | €1,267 | €845 | -€422 | -33.3% |
| Other tangible fixed assets | 26 | €95,578 | €95,578 | = | 0.0% |
| Financial fixed assets | 28 | €2,125 | €2,077 | -€48 | -2.3% |
| Current assets | 29/58 | €354,939 | €349,199 | -€5,740 | -1.6% |
| Amounts receivable within one year | 40/41 | €300,798 | €289,155 | -€11,643 | -3.9% |
| Trade receivables | 40 | €286,442 | €276,294 | -€10,148 | -3.5% |
| Other amounts receivable | 41 | €14,357 | €12,861 | -€1,495 | -10.4% |
| Cash at bank and in hand | 54/58 | €30,218 | €34,127 | +€3,909 | +12.9% |
| Deferred charges and accrued income | 490/1 | €23,923 | €25,917 | +€1,994 | +8.3% |
| Total equity and liabilities | 10/49 | €457,924 | €450,375 | -€7,548 | -1.6% |
| Equity | 10/15 | €120,219 | €90,139 | -€30,080 | -25.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,769 | €69,689 | -€30,080 | -30.1% |
| Amounts payable | 17/49 | €337,705 | €360,236 | +€22,531 | +6.7% |
| Amounts payable within one year | 42/48 | €313,324 | €360,236 | +€46,912 | +15.0% |
| Trade debts | 44 | €88,518 | €101,720 | +€13,203 | +14.9% |
| Suppliers | 440/4 | €88,518 | €101,720 | +€13,203 | +14.9% |
| Taxes, remuneration and social security | 45 | €6,048 | €6,757 | +€709 | +11.7% |
| Taxes | 450/3 | €6,048 | €6,757 | +€709 | +11.7% |
| Other amounts payable | 47/48 | €218,759 | €251,759 | +€33,000 | +15.1% |
| Accrued charges and deferred income | 492/3 | €24,380 | - | -€24,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,760 | €1,760 | = | 0.0% |
| Other operating charges | 640/8 | €881 | €615 | -€267 | -30.3% |
| Gross operating margin | 9900 | -€12,759 | -€26,571 | -€13,812 | -108.3% |
| Operating profit (loss) | 9901 | -€15,401 | -€28,946 | -€13,545 | -88.0% |
| Financial income | 75/76B | €6,040 | €200 | -€5,839 | -96.7% |
| Recurring financial income | 75 | €40 | €200 | +€161 | +403.0% |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €642 | €1,334 | +€692 | +107.9% |
| Recurring financial charges | 65 | €642 | €1,334 | +€692 | +107.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,003 | -€30,080 | -€20,077 | -200.7% |
| Income taxes | 67/77 | €2,588 | - | -€2,588 | |
| Profit (loss) for the period | 9904 | -€12,591 | -€30,080 | -€17,489 | -138.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,591 | -€30,080 | -€17,489 | -138.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.