FIDU-FS: 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.
What changed
FIDU-FS
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,733
2024 · €8,839+€52,894
Equity
€348,577
2024 · €286,845+€61,733
Cash
€52,546
2024 · €24,117+€28,429
Balance sheet total
€1.0m
2024 · €1.0m-€13,519
Largest movements
Assets
- Tangible fixed assets -€42,877
down €42,877 (-6.6%), from €651,000 to €608,123
of which Land and buildings: -€31,268
- Cash +€28,429
up €28,429 (+118%), from €24,117 to €52,546
mainly Depreciation (+€77,621) and Net result for the year (+€61,733)
- Current investments +€12,550
up €12,550 (+63.7%), from €19,705 to €32,255
- Formation expenses -€11,309
down €11,309 (-43.7%), from €25,874 to €14,565
Equity and liabilities
- Debts after one year -€67,930
down €67,930 (-16.2%), from €419,125 to €351,195
- Profit (loss) carried forward +€61,733
up €61,733 (+28.2%), from €219,268 to €281,001
- Other debts -€60,992
down €60,992 (-60.6%), from €100,672 to €39,680
- Provisions +€50,000
up €50,000 (+2,500%), from €2,000 to €52,000
- Trade debts +€15,161
up €15,161 (+38.6%), from €39,257 to €54,418
Income statement
- Gross operating margin +€85,801
up €85,801 (+23.4%), from €366,791 to €452,591
- Staff costs -€64,895
down €64,895 (-28.4%), from €228,117 to €163,222
- Provisions +€50,000
new in 2025: €50,000
- Other operating charges +€26,561
up €26,561 (+189%), from €14,020 to €40,580
- Write-downs +€21,157
new in 2025: €21,157
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.
Result 2024
€8,839
Gross operating margin
+€85,801
Staff costs
+€64,895
Depreciation
+€10,420
Write-downs
-€21,157
Provisions
-€50,000
Other operating charges
-€26,561
Other operating items
+€103
Financial income
-€446
Financial charges
-€887
Taxes
-€9,274
Result 2025
€61,733
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€141,144
Investment
-€30,927
Financing
-€81,788
Cash 2024
€24,117
From operations (derived)
+€141,144
Net result for the year
+€61,733
Depreciation
+€77,621
Receivables after one year
-€1,500
Receivables within one year
-€5,690
Deferred charges and accrued income
+€2,444
Provisions
+€50,000
Trade debts
+€15,161
Tax, wage and social debts
+€2,368
Other debts
-€60,992
Investment (derived)
-€30,927
Investment in fixed assets (net)
-€18,377
Current investments
-€12,550
Financing
-€81,788
Debts after one year
-€67,930
Current portion of long-term debt
-€13,858
Cash 2025
€52,546
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,016 | €1,009,497 | -€13,519 | -1.3% |
| Formation expenses | 20 | €25,874 | €14,565 | -€11,309 | -43.7% |
| Fixed assets | 21/28 | €663,108 | €615,173 | -€47,935 | -7.2% |
| Intangible fixed assets | 21 | €11,958 | €6,900 | -€5,058 | -42.3% |
| Tangible fixed assets | 22/27 | €651,000 | €608,123 | -€42,877 | -6.6% |
| Land and buildings | 22 | €558,246 | €526,978 | -€31,268 | -5.6% |
| Plant, machinery and equipment | 23 | €325 | €7,508 | +€7,183 | +2,209% |
| Furniture and vehicles | 24 | €92,429 | €73,637 | -€18,792 | -20.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €334,035 | €379,760 | +€45,725 | +13.7% |
| Amounts receivable after more than one year | 29 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 291 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €285,829 | €291,519 | +€5,690 | +2.0% |
| Trade receivables | 40 | €260,326 | €278,400 | +€18,074 | +6.9% |
| Other amounts receivable | 41 | €25,503 | €13,120 | -€12,383 | -48.6% |
| Current investments | 50/53 | €19,705 | €32,255 | +€12,550 | +63.7% |
| Cash at bank and in hand | 54/58 | €24,117 | €52,546 | +€28,429 | +118% |
| Deferred charges and accrued income | 490/1 | €4,383 | €1,939 | -€2,444 | -55.8% |
| Total equity and liabilities | 10/49 | €1,023,016 | €1,009,497 | -€13,519 | -1.3% |
| Equity | 10/15 | €286,845 | €348,577 | +€61,733 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,976 | €48,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,800 | €39,800 | = | 0.0% |
| Distributable reserves | 133 | €7,316 | €7,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,268 | €281,001 | +€61,733 | +28.2% |
| Provisions and deferred taxes | 16 | €2,000 | €52,000 | +€50,000 | +2,500% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €52,000 | +€50,000 | +2,500% |
| Major repairs and maintenance | 162 | €2,000 | €52,000 | +€50,000 | +2,500% |
| Amounts payable | 17/49 | €734,172 | €608,920 | -€125,252 | -17.1% |
| Amounts payable after more than one year | 17 | €419,125 | €351,195 | -€67,930 | -16.2% |
| Financial debts | 170/4 | €419,125 | €351,195 | -€67,930 | -16.2% |
| Amounts payable within one year | 42/48 | €315,047 | €257,725 | -€57,322 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €79,576 | €65,717 | -€13,858 | -17.4% |
| Trade debts | 44 | €39,257 | €54,418 | +€15,161 | +38.6% |
| Suppliers | 440/4 | €39,257 | €54,418 | +€15,161 | +38.6% |
| Taxes, remuneration and social security | 45 | €95,541 | €97,909 | +€2,368 | +2.5% |
| Taxes | 450/3 | €77,280 | €90,705 | +€13,425 | +17.4% |
| Remuneration and social security | 454/9 | €18,261 | €7,204 | -€11,057 | -60.6% |
| Other amounts payable | 47/48 | €100,672 | €39,680 | -€60,992 | -60.6% |
| Non-recurring operating income | 76A | €400 | - | -€400 | |
| Remuneration, social security and pensions | 62 | €228,117 | €163,222 | -€64,895 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,041 | €77,621 | -€10,420 | -11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,157 | +€21,157 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €50,000 | +€50,000 | |
| Other operating charges | 640/8 | €14,020 | €40,580 | +€26,561 | +189% |
| Non-recurring operating charges | 66A | €196 | €93 | -€103 | -52.3% |
| Gross operating margin | 9900 | €366,791 | €452,591 | +€85,801 | +23.4% |
| Operating profit (loss) | 9901 | €36,417 | €99,917 | +€63,500 | +174% |
| Financial income | 75/76B | €448 | €2 | -€446 | -99.5% |
| Recurring financial income | 75 | €448 | €2 | -€446 | -99.5% |
| Financial charges | 65/66B | €15,570 | €16,457 | +€887 | +5.7% |
| Recurring financial charges | 65 | €15,570 | €16,457 | +€887 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €21,295 | €83,463 | +€62,168 | +292% |
| Income taxes | 67/77 | €12,456 | €21,730 | +€9,274 | +74.5% |
| Profit (loss) for the period | 9904 | €8,839 | €61,733 | +€52,894 | +598% |
| Profit (loss) for the period to be appropriated | 9905 | €8,839 | €61,733 | +€52,894 | +598% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.