FIDONI: 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.
FIDONI
Largest movements
- Current investments -€3.9m
down €3.9m (-20.0%), from €19.3m to €15.4m
- Receivables within one year +€1.3m
up €1.3m (+2.7%), from €48.3m to €49.6m
- Cash -€771,489
down €771,489 (-96.6%), from €798,774 to €27,286
mainly Tax, wage and social debts (-€4.6m) and Receivables within one year (-€1.3m)
- Tax, wage and social debts -€4.6m
down €4.6m (-99.5%), from €4.7m to €25,500
- Reserves +€951,273
up €951,273 (+1.9%), from €50.6m to €51.5m
of which Distributable reserves: +€951,273
- Financial income -€47.7m
down €47.7m (-92.0%), from €51.8m to €4.1m
of which Non-recurring financial income: -€51.2m
- Taxes -€4.3m
down €4.3m (-92.1%), from €4.7m to €369,945
- Financial charges +€2.8m
up €2.8m (+33403.3%), from €8,316 to €2.8m
- Gross operating margin +€292,509
up €292,509 (+91.7%), from -€318,910 to -€26,400
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 | €68,407,409 | €65,089,528 | -€3.3m | -4.9% |
| Current assets | 29/58 | €68,407,409 | €65,089,528 | -€3.3m | -4.9% |
| Amounts receivable within one year | 40/41 | €48,313,591 | €49,637,268 | +€1.3m | +2.7% |
| Other amounts receivable | 41 | €48,313,591 | €49,637,268 | +€1.3m | +2.7% |
| Current investments | 50/53 | €19,285,543 | €15,424,974 | -€3.9m | -20.0% |
| Cash at bank and in hand | 54/58 | €798,774 | €27,286 | -€771,489 | -96.6% |
| Deferred charges and accrued income | 490/1 | €9,501 | - | -€9,501 | |
| Total equity and liabilities | 10/49 | €68,407,409 | €65,089,528 | -€3.3m | -4.9% |
| Equity | 10/15 | €63,271,422 | €64,137,695 | +€866,273 | +1.4% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €50,551,377 | €51,502,651 | +€951,273 | +1.9% |
| Non-distributable reserves | 130/1 | €513,000 | €513,000 | = | 0.0% |
| Legal reserve | 130 | €513,000 | €513,000 | = | 0.0% |
| Distributable reserves | 133 | €50,038,377 | €50,989,651 | +€951,273 | +1.9% |
| Profit (loss) carried forward | 14 | €12,657,044 | €12,572,044 | -€85,000 | -0.7% |
| Amounts payable | 17/49 | €5,135,988 | €951,833 | -€4.2m | -81.5% |
| Amounts payable within one year | 42/48 | €5,135,926 | €951,833 | -€4.2m | -81.5% |
| Financial debts | 43 | - | €206,963 | +€206,963 | |
| Credit institutions | 430/8 | - | €206,963 | +€206,963 | |
| Trade debts | 44 | €1,652 | €659,386 | +€657,734 | +39822.8% |
| Suppliers | 440/4 | €1,652 | €659,386 | +€657,734 | +39822.8% |
| Taxes, remuneration and social security | 45 | €4,673,790 | €25,500 | -€4.6m | -99.5% |
| Taxes | 450/3 | €4,673,790 | €25,500 | -€4.6m | -99.5% |
| Other amounts payable | 47/48 | €460,484 | €59,984 | -€400,500 | -87.0% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Other operating charges | 640/8 | €5,798 | €5,738 | -€59 | -1.0% |
| Gross operating margin | 9900 | -€318,910 | -€26,400 | +€292,509 | +91.7% |
| Operating profit (loss) | 9901 | -€324,707 | -€32,139 | +€292,569 | +90.1% |
| Financial income | 75/76B | €51,809,496 | €4,139,607 | -€47.7m | -92.0% |
| Recurring financial income | 75 | €601,745 | €4,139,607 | +€3.5m | +587.9% |
| Non-recurring financial income | 76B | €51,207,751 | - | -€51.2m | |
| Financial charges | 65/66B | €8,316 | €2,786,251 | +€2.8m | +33403.3% |
| Recurring financial charges | 65 | €8,316 | €2,786,251 | +€2.8m | +33403.3% |
| Profit (loss) for the period before taxes | 9903 | €51,476,472 | €1,321,218 | -€50.2m | -97.4% |
| Income taxes | 67/77 | €4,679,679 | €369,945 | -€4.3m | -92.1% |
| Profit (loss) for the period | 9904 | €46,796,792 | €951,273 | -€45.8m | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,796,792 | €951,273 | -€45.8m | -98.0% |
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 29 September 2026 via checked.be.