FIDO CONSULT: 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 CONSULT
Largest movements
- Cash +€166,906
up €166,906 (+512.0%), from €32,598 to €199,504
mainly Net result for the year (+€149,517) and Receivables within one year (+€25,740)
- Receivables within one year -€25,740
down €25,740 (-88.5%), from €29,100 to €3,360
of which Other amounts receivable: -€18,740
- Financial fixed assets -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Reserves +€149,517
up €149,517 (+743.6%), from €20,107 to €169,625
- Tax, wage and social debts -€5,557
down €5,557 (-100.0%), from €5,557 to €0
- Debts after one year -€3,330
down €3,330 (-9.9%), from €33,570 to €30,240
- Accrued charges and deferred income -€2,375
down €2,375 (-100.0%), from €2,375 to €0
- Financial income +€115,345
up €115,345 (+150267.0%), from €77 to €115,422
of which Non-recurring financial income: +€97,500
- Gross operating margin +€37,582
up €37,582 (+142.7%), from €26,336 to €63,918
- Taxes +€22,486
up €22,486 (+403.0%), from €5,580 to €28,066
- Financial charges +€1,567
up €1,567 (+14177.6%), from €11 to €1,578
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,858 | €203,865 | +€138,006 | +209.5% |
| Fixed assets | 21/28 | €4,160 | €0 | -€4,160 | -100.0% |
| Tangible fixed assets | 22/27 | €1,660 | €0 | -€1,660 | -100.0% |
| Plant, machinery and equipment | 23 | €1,660 | €0 | -€1,660 | -100.0% |
| Financial fixed assets | 28 | €2,500 | €0 | -€2,500 | -100.0% |
| Current assets | 29/58 | €61,698 | €203,865 | +€142,167 | +230.4% |
| Amounts receivable within one year | 40/41 | €29,100 | €3,360 | -€25,740 | -88.5% |
| Trade receivables | 40 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts receivable | 41 | €22,100 | €3,360 | -€18,740 | -84.8% |
| Cash at bank and in hand | 54/58 | €32,598 | €199,504 | +€166,906 | +512.0% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €65,858 | €203,865 | +€138,006 | +209.5% |
| Equity | 10/15 | €24,107 | €173,625 | +€149,517 | +620.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,107 | €169,625 | +€149,517 | +743.6% |
| Distributable reserves | 133 | €20,107 | €169,625 | +€149,517 | +743.6% |
| Amounts payable | 17/49 | €41,751 | €30,240 | -€11,511 | -27.6% |
| Amounts payable after more than one year | 17 | €33,570 | €30,240 | -€3,330 | -9.9% |
| Financial debts | 170/4 | €33,570 | €30,240 | -€3,330 | -9.9% |
| Amounts payable within one year | 42/48 | €5,806 | €0 | -€5,806 | -100.0% |
| Trade debts | 44 | €249 | €0 | -€249 | -100.0% |
| Suppliers | 440/4 | €249 | €0 | -€249 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,557 | €0 | -€5,557 | -100.0% |
| Taxes | 450/3 | €5,557 | €0 | -€5,557 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,375 | €0 | -€2,375 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €0 | -€564 | -100.0% |
| Other operating charges | 640/8 | €150 | €178 | +€28 | +18.7% |
| Gross operating margin | 9900 | €26,336 | €63,918 | +€37,582 | +142.7% |
| Operating profit (loss) | 9901 | €25,621 | €63,740 | +€38,118 | +148.8% |
| Financial income | 75/76B | €77 | €115,422 | +€115,345 | +150267.0% |
| Recurring financial income | 75 | €77 | €17,922 | +€17,845 | +23247.8% |
| Non-recurring financial income | 76B | - | €97,500 | +€97,500 | |
| Financial charges | 65/66B | €11 | €1,578 | +€1,567 | +14177.6% |
| Recurring financial charges | 65 | €11 | €1,578 | +€1,567 | +14177.6% |
| Profit (loss) for the period before taxes | 9903 | €25,687 | €177,584 | +€151,897 | +591.3% |
| Income taxes | 67/77 | €5,580 | €28,066 | +€22,486 | +403.0% |
| Profit (loss) for the period | 9904 | €20,107 | €149,517 | +€129,410 | +643.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,107 | €149,517 | +€129,410 | +643.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.