FIDREMA: 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.
FIDREMA
Largest movements
- Tangible fixed assets -€4,494
down €4,494 (-3.4%), from €130,319 to €125,825
of which Land and buildings: -€4,934
- Cash +€2,525
up €2,525 (+121%), from €2,083 to €4,608
mainly Depreciation (+€14,469) and Other debts (+€5,405)
- Other debts +€5,405
up €5,405 (+287%), from €1,883 to €7,289
- Profit (loss) carried forward -€5,002
down €5,002 (-69.2%), from €7,227 to €2,225
- Reserves -€1,483
down €1,483 (-12.1%), from €12,241 to €10,758
of which Tax-exempt reserves: -€1,483
- Gross operating margin +€1,419
up €1,419 (+22.3%), from €6,350 to €7,769
- Purchases and services -€1,419
down €1,419 (-40.9%), from €3,466 to €2,047
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 | €132,745 | €130,787 | -€1,958 | -1.5% |
| Fixed assets | 21/28 | €130,319 | €125,825 | -€4,494 | -3.4% |
| Tangible fixed assets | 22/27 | €130,319 | €125,825 | -€4,494 | -3.4% |
| Land and buildings | 22 | €130,319 | €125,385 | -€4,934 | -3.8% |
| Assets under construction and advance payments | 27 | - | €440 | +€440 | |
| Current assets | 29/58 | €2,426 | €4,961 | +€2,535 | +105% |
| Cash at bank and in hand | 54/58 | €2,083 | €4,608 | +€2,525 | +121% |
| Deferred charges and accrued income | 490/1 | €343 | €353 | +€10 | +2.9% |
| Total equity and liabilities | 10/49 | €132,745 | €130,787 | -€1,958 | -1.5% |
| Equity | 10/15 | €38,060 | €31,575 | -€6,485 | -17.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,241 | €10,758 | -€1,483 | -12.1% |
| Tax-exempt reserves | 132 | €10,382 | €8,899 | -€1,483 | -14.3% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,227 | €2,225 | -€5,002 | -69.2% |
| Provisions and deferred taxes | 16 | €6,970 | €5,975 | -€996 | -14.3% |
| Deferred taxes | 168 | €6,970 | €5,975 | -€996 | -14.3% |
| Amounts payable | 17/49 | €87,714 | €93,237 | +€5,523 | +6.3% |
| Amounts payable after more than one year | 17 | €85,600 | €85,600 | = | 0.0% |
| Financial debts | 170/4 | €85,600 | €85,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,049 | €7,570 | +€5,522 | +270% |
| Trade debts | 44 | €165 | €282 | +€116 | +70.2% |
| Suppliers | 440/4 | €165 | €282 | +€116 | +70.2% |
| Other amounts payable | 47/48 | €1,883 | €7,289 | +€5,405 | +287% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Turnover | 70 | €9,816 | €9,816 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,466 | €2,047 | -€1,419 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,374 | €14,469 | +€95 | +0.7% |
| Other operating charges | 640/8 | €698 | €721 | +€22 | +3.2% |
| Gross operating margin | 9900 | €6,350 | €7,769 | +€1,419 | +22.3% |
| Operating profit (loss) | 9901 | -€8,722 | -€7,421 | +€1,301 | +14.9% |
| Financial charges | 65/66B | €59 | €60 | +€2 | +2.6% |
| Recurring financial charges | 65 | €59 | €60 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,781 | -€7,481 | +€1,300 | +14.8% |
| Transfer from deferred taxes | 780 | €996 | €996 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€7,785 | -€6,485 | +€1,299 | +16.7% |
| Transfer from tax-exempt reserves | 789 | €1,483 | €1,483 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,302 | -€5,002 | +€1,299 | +20.6% |
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 13 October 2026 via checked.be.