FiDoMa: 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.
FiDoMa
Largest movements
- Cash -€26,511
down €26,511 (-72.0%), from €36,817 to €10,306
mainly Net result for the year (-€31,040) and Tax, wage and social debts (-€14,073)
- Tangible fixed assets -€16,074
down €16,074 (-7.6%), from €211,338 to €195,264
of which Plant, machinery and equipment: -€17,188
- Intangible fixed assets -€11,000
down €11,000 (-54.5%), from €20,167 to €9,167
- Receivables within one year +€9,547
new in 2025: €9,547
- Profit (loss) carried forward -€31,040
down €31,040 (-25.0%), from €124,385 to €93,345
- Tax, wage and social debts -€14,073
down €14,073 (-30.0%), from €46,890 to €32,817
of which Taxes: -€14,055
- Debts after one year -€13,806
down €13,806 (-54.6%), from €25,271 to €11,465
- Current portion of long-term debt +€7,127
up €7,127 (+25.5%), from €27,899 to €35,026
- Trade debts +€5,307
up €5,307 (+46.5%), from €11,404 to €16,711
- Staff costs +€63,185
up €63,185 (+30.1%), from €209,606 to €272,791
- Taxes -€13,377
down €13,377 (-97.1%), from €13,781 to €404
- Gross operating margin +€9,537
up €9,537 (+3.3%), from €288,063 to €297,599
- Depreciation +€5,971
up €5,971 (+17.8%), from €33,581 to €39,553
- Other operating charges +€5,116
up €5,116 (+127%), from €4,035 to €9,151
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 | €272,106 | €225,985 | -€46,121 | -16.9% |
| Fixed assets | 21/28 | €231,754 | €204,681 | -€27,074 | -11.7% |
| Intangible fixed assets | 21 | €20,167 | €9,167 | -€11,000 | -54.5% |
| Tangible fixed assets | 22/27 | €211,338 | €195,264 | -€16,074 | -7.6% |
| Plant, machinery and equipment | 23 | €198,460 | €181,272 | -€17,188 | -8.7% |
| Furniture and vehicles | 24 | €12,878 | €13,992 | +€1,114 | +8.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €40,352 | €21,305 | -€19,047 | -47.2% |
| Amounts receivable within one year | 40/41 | - | €9,547 | +€9,547 | |
| Other amounts receivable | 41 | - | €9,547 | +€9,547 | |
| Cash at bank and in hand | 54/58 | €36,817 | €10,306 | -€26,511 | -72.0% |
| Deferred charges and accrued income | 490/1 | €3,535 | €1,452 | -€2,083 | -58.9% |
| Total equity and liabilities | 10/49 | €272,106 | €225,985 | -€46,121 | -16.9% |
| Equity | 10/15 | €160,385 | €129,345 | -€31,040 | -19.4% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,385 | €93,345 | -€31,040 | -25.0% |
| Amounts payable | 17/49 | €111,722 | €96,641 | -€15,081 | -13.5% |
| Amounts payable after more than one year | 17 | €25,271 | €11,465 | -€13,806 | -54.6% |
| Financial debts | 170/4 | €25,271 | €11,465 | -€13,806 | -54.6% |
| Amounts payable within one year | 42/48 | €86,451 | €84,554 | -€1,897 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €27,899 | €35,026 | +€7,127 | +25.5% |
| Trade debts | 44 | €11,404 | €16,711 | +€5,307 | +46.5% |
| Suppliers | 440/4 | €11,404 | €16,711 | +€5,307 | +46.5% |
| Taxes, remuneration and social security | 45 | €46,890 | €32,817 | -€14,073 | -30.0% |
| Taxes | 450/3 | €14,055 | - | -€14,055 | |
| Remuneration and social security | 454/9 | €32,836 | €32,817 | -€19 | -0.1% |
| Other amounts payable | 47/48 | €257 | - | -€257 | |
| Accrued charges and deferred income | 492/3 | - | €622 | +€622 | |
| Remuneration, social security and pensions | 62 | €209,606 | €272,791 | +€63,185 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,581 | €39,553 | +€5,971 | +17.8% |
| Other operating charges | 640/8 | €4,035 | €9,151 | +€5,116 | +127% |
| Gross operating margin | 9900 | €288,063 | €297,599 | +€9,537 | +3.3% |
| Operating profit (loss) | 9901 | €40,840 | -€23,896 | -€64,736 | |
| Financial income | 75/76B | €39 | €129 | +€91 | +235% |
| Recurring financial income | 75 | €39 | €129 | +€91 | +235% |
| Financial charges | 65/66B | €5,636 | €6,869 | +€1,233 | +21.9% |
| Recurring financial charges | 65 | €5,636 | €6,869 | +€1,233 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €35,242 | -€30,636 | -€65,878 | |
| Income taxes | 67/77 | €13,781 | €404 | -€13,377 | -97.1% |
| Profit (loss) for the period | 9904 | €21,461 | -€31,040 | -€52,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,461 | -€31,040 | -€52,501 |
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 18 October 2026 via checked.be.