FIDO: 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.
FIDO
Largest movements
- Tangible fixed assets +€28,556
up €28,556 (+40.6%), from €70,299 to €98,855
of which Furniture and vehicles: +€28,800
- Cash +€19,275
up €19,275 (+45.7%), from €42,145 to €61,420
mainly Debts after one year (+€19,675) and Net result for the year (+€14,405)
- Debts after one year +€19,675
up €19,675 (+1513.5%), from €1,300 to €20,975
of which Financial debts: +€19,675
- Profit (loss) carried forward +€14,405
up €14,405 (+223.2%), from €6,453 to €20,858
- Tax, wage and social debts +€6,208
up €6,208 (+167.6%), from €3,704 to €9,912
- Current portion of long-term debt +€5,724
new in 2025: €5,724
- Gross operating margin +€11,603
up €11,603 (+45.4%), from €25,585 to €37,189
- Depreciation +€7,342
up €7,342 (+7203.6%), from €102 to €7,444
- Other operating charges +€1,427
up €1,427 (+21.5%), from €6,629 to €8,057
- Financial charges +€862
up €862 (+235.2%), from €366 to €1,228
- Taxes +€469
up €469 (+8.2%), from €5,738 to €6,208
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 | €515,372 | €562,461 | +€47,089 | +9.1% |
| Fixed assets | 21/28 | €470,869 | €499,425 | +€28,556 | +6.1% |
| Tangible fixed assets | 22/27 | €70,299 | €98,855 | +€28,556 | +40.6% |
| Land and buildings | 22 | €70,299 | €70,055 | -€244 | -0.3% |
| Furniture and vehicles | 24 | €0 | €28,800 | +€28,800 | |
| Financial fixed assets | 28 | €400,570 | €400,570 | = | 0.0% |
| Current assets | 29/58 | €44,503 | €63,035 | +€18,532 | +41.6% |
| Amounts receivable within one year | 40/41 | €1,000 | €0 | -€1,000 | -100.0% |
| Trade receivables | 40 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,145 | €61,420 | +€19,275 | +45.7% |
| Deferred charges and accrued income | 490/1 | €1,358 | €1,616 | +€258 | +19.0% |
| Total equity and liabilities | 10/49 | €515,372 | €562,461 | +€47,089 | +9.1% |
| Equity | 10/15 | €508,601 | €523,006 | +€14,405 | +2.8% |
| Contributions | 10/11 | €356,423 | €356,423 | = | 0.0% |
| Capital | 10 | €356,423 | €356,423 | = | 0.0% |
| Issued capital | 100 | €356,423 | €356,423 | = | 0.0% |
| Reserves | 13 | €145,724 | €145,724 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,724 | €45,724 | = | 0.0% |
| Legal reserve | 130 | €45,724 | €45,724 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,453 | €20,858 | +€14,405 | +223.2% |
| Amounts payable | 17/49 | €6,771 | €39,455 | +€32,684 | +482.7% |
| Amounts payable after more than one year | 17 | €1,300 | €20,975 | +€19,675 | +1513.5% |
| Financial debts | 170/4 | - | €19,675 | +€19,675 | |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,390 | €17,390 | +€12,000 | +222.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,724 | +€5,724 | |
| Trade debts | 44 | €237 | €17 | -€220 | -92.9% |
| Suppliers | 440/4 | €237 | €17 | -€220 | -92.9% |
| Taxes, remuneration and social security | 45 | €3,704 | €9,912 | +€6,208 | +167.6% |
| Taxes | 450/3 | €3,704 | €9,912 | +€6,208 | +167.6% |
| Other amounts payable | 47/48 | €1,449 | €1,737 | +€289 | +19.9% |
| Accrued charges and deferred income | 492/3 | €81 | €1,090 | +€1,009 | +1243.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €7,444 | +€7,342 | +7203.6% |
| Other operating charges | 640/8 | €6,629 | €8,057 | +€1,427 | +21.5% |
| Gross operating margin | 9900 | €25,585 | €37,189 | +€11,603 | +45.4% |
| Operating profit (loss) | 9901 | €18,854 | €21,688 | +€2,834 | +15.0% |
| Financial income | 75/76B | €113 | €152 | +€39 | +34.4% |
| Recurring financial income | 75 | €113 | €152 | +€39 | +34.4% |
| Financial charges | 65/66B | €366 | €1,228 | +€862 | +235.2% |
| Recurring financial charges | 65 | €366 | €1,228 | +€862 | +235.2% |
| Profit (loss) for the period before taxes | 9903 | €18,601 | €20,613 | +€2,011 | +10.8% |
| Income taxes | 67/77 | €5,738 | €6,208 | +€469 | +8.2% |
| Profit (loss) for the period | 9904 | €12,863 | €14,405 | +€1,542 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,863 | €14,405 | +€1,542 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.