FIDU-CREATION: 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.
FIDU-CREATION
Largest movements
- Current investments +€25,578
up €25,578 (+22.4%), from €114,301 to €139,879
- Cash +€13,942
up €13,942 (+106.2%), from €13,124 to €27,067
mainly Net result for the year (+€15,744) and Receivables within one year (+€9,976)
- Receivables within one year -€9,976
down €9,976 (-81.4%), from €12,262 to €2,286
of which Trade receivables: -€5,964
- Tangible fixed assets -€1,799
down €1,799 (-37.1%), from €4,850 to €3,051
- Reserves +€15,000
up €15,000 (+22.0%), from €68,224 to €83,224
of which Distributable reserves: +€15,000
- Tax, wage and social debts +€6,910
up €6,910 (+118.8%), from €5,815 to €12,725
of which Taxes: +€6,741
- Other debts +€6,670
new in 2025: €6,670
- Gross operating margin +€5,994
up €5,994 (+27.2%), from €22,011 to €28,006
- Taxes +€5,706
up €5,706 (+85.9%), from €6,640 to €12,346
- Depreciation -€1,610
down €1,610 (-47.2%), from €3,409 to €1,799
- Financial charges +€671
up €671 (+94.6%), from €709 to €1,380
- Financial income +€458
up €458 (+10.7%), from €4,295 to €4,753
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 | €144,538 | €172,283 | +€27,745 | +19.2% |
| Fixed assets | 21/28 | €4,850 | €3,051 | -€1,799 | -37.1% |
| Tangible fixed assets | 22/27 | €4,850 | €3,051 | -€1,799 | -37.1% |
| Furniture and vehicles | 24 | €4,850 | €3,051 | -€1,799 | -37.1% |
| Current assets | 29/58 | €139,688 | €169,232 | +€29,544 | +21.1% |
| Amounts receivable within one year | 40/41 | €12,262 | €2,286 | -€9,976 | -81.4% |
| Trade receivables | 40 | €8,250 | €2,286 | -€5,964 | -72.3% |
| Other amounts receivable | 41 | €4,012 | - | -€4,012 | |
| Current investments | 50/53 | €114,301 | €139,879 | +€25,578 | +22.4% |
| Cash at bank and in hand | 54/58 | €13,124 | €27,067 | +€13,942 | +106.2% |
| Total equity and liabilities | 10/49 | €144,538 | €172,283 | +€27,745 | +19.2% |
| Equity | 10/15 | €128,725 | €144,469 | +€15,744 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,224 | €83,224 | +€15,000 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,364 | €81,364 | +€15,000 | +22.6% |
| Profit (loss) carried forward | 14 | €54,302 | €55,045 | +€744 | +1.4% |
| Amounts payable | 17/49 | €15,813 | €27,814 | +€12,001 | +75.9% |
| Amounts payable within one year | 42/48 | €15,813 | €27,814 | +€12,001 | +75.9% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Trade debts | 44 | €1,998 | €1,419 | -€579 | -29.0% |
| Suppliers | 440/4 | €1,998 | €1,419 | -€579 | -29.0% |
| Taxes, remuneration and social security | 45 | €5,815 | €12,725 | +€6,910 | +118.8% |
| Taxes | 450/3 | €5,815 | €12,556 | +€6,741 | +115.9% |
| Remuneration and social security | 454/9 | - | €168 | +€168 | |
| Other amounts payable | 47/48 | - | €6,670 | +€6,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,409 | €1,799 | -€1,610 | -47.2% |
| Other operating charges | 640/8 | €1,234 | €1,490 | +€257 | +20.8% |
| Gross operating margin | 9900 | €22,011 | €28,006 | +€5,994 | +27.2% |
| Operating profit (loss) | 9901 | €17,369 | €24,716 | +€7,348 | +42.3% |
| Financial income | 75/76B | €4,295 | €4,753 | +€458 | +10.7% |
| Recurring financial income | 75 | €4,295 | €4,753 | +€458 | +10.7% |
| Financial charges | 65/66B | €709 | €1,380 | +€671 | +94.6% |
| Recurring financial charges | 65 | €709 | €1,380 | +€671 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €20,955 | €28,090 | +€7,135 | +34.0% |
| Income taxes | 67/77 | €6,640 | €12,346 | +€5,706 | +85.9% |
| Profit (loss) for the period | 9904 | €14,314 | €15,744 | +€1,429 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,314 | €15,744 | +€1,429 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.