FIDU-RAIS: 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.
FIDU-RAIS
Largest movements
- Intangible fixed assets -€8,574
down €8,574 (-21.9%), from €39,188 to €30,614
- Receivables within one year +€7,483
up €7,483 (+736%), from €1,017 to €8,500
- Debts after one year -€24,000
down €24,000 (-22.2%), from €108,000 to €84,000
- Profit (loss) carried forward +€16,005
up €16,005 (+47.8%), from €33,500 to €49,505
- Current portion of long-term debt +€7,000
new in 2025: €7,000
- Other debts -€6,582
down €6,582 (-55.3%), from €11,893 to €5,311
- Tax, wage and social debts +€2,575
up €2,575 (+28.5%), from €9,027 to €11,602
- Financial income +€6,011
up €6,011 (+67,840%), from €9 to €6,020
- Gross operating margin +€4,479
up €4,479 (+19.1%), from €23,476 to €27,955
- Taxes +€3,630
up €3,630 (+89.8%), from €4,045 to €7,675
- Other operating charges -€816
down €816 (-58.0%), from €1,406 to €590
- Financial charges -€362
down €362 (-24.3%), from €1,493 to €1,131
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 | €165,743 | €163,260 | -€2,483 | -1.5% |
| Fixed assets | 21/28 | €159,188 | €150,614 | -€8,574 | -5.4% |
| Intangible fixed assets | 21 | €39,188 | €30,614 | -€8,574 | -21.9% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €6,556 | €12,647 | +€6,091 | +92.9% |
| Amounts receivable within one year | 40/41 | €1,017 | €8,500 | +€7,483 | +736% |
| Trade receivables | 40 | €1,017 | €8,500 | +€7,483 | +736% |
| Cash at bank and in hand | 54/58 | €5,539 | €4,147 | -€1,392 | -25.1% |
| Total equity and liabilities | 10/49 | €165,743 | €163,260 | -€2,483 | -1.5% |
| Equity | 10/15 | €35,500 | €51,505 | +€16,005 | +45.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,500 | €49,505 | +€16,005 | +47.8% |
| Amounts payable | 17/49 | €130,243 | €111,755 | -€18,488 | -14.2% |
| Amounts payable after more than one year | 17 | €108,000 | €84,000 | -€24,000 | -22.2% |
| Other amounts payable | 178/9 | €108,000 | €84,000 | -€24,000 | -22.2% |
| Amounts payable within one year | 42/48 | €22,243 | €27,755 | +€5,512 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,000 | +€7,000 | |
| Trade debts | 44 | €1,323 | €3,842 | +€2,519 | +190% |
| Suppliers | 440/4 | €1,323 | €3,842 | +€2,519 | +190% |
| Taxes, remuneration and social security | 45 | €9,027 | €11,602 | +€2,575 | +28.5% |
| Taxes | 450/3 | €9,027 | €11,602 | +€2,575 | +28.5% |
| Other amounts payable | 47/48 | €11,893 | €5,311 | -€6,582 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,698 | €8,574 | -€124 | -1.4% |
| Other operating charges | 640/8 | €1,406 | €590 | -€816 | -58.0% |
| Gross operating margin | 9900 | €23,476 | €27,955 | +€4,479 | +19.1% |
| Operating profit (loss) | 9901 | €13,372 | €18,791 | +€5,419 | +40.5% |
| Financial income | 75/76B | €9 | €6,020 | +€6,011 | +67,840% |
| Recurring financial income | 75 | €9 | €6,020 | +€6,011 | +67,840% |
| Financial charges | 65/66B | €1,493 | €1,131 | -€362 | -24.3% |
| Recurring financial charges | 65 | €1,493 | €1,131 | -€362 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €11,888 | €23,680 | +€11,791 | +99.2% |
| Income taxes | 67/77 | €4,045 | €7,675 | +€3,630 | +89.8% |
| Profit (loss) for the period | 9904 | €7,844 | €16,005 | +€8,161 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €7,844 | €16,005 | +€8,161 | +104% |
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 27 October 2026 via checked.be.