FIDUCA A&B: 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.
FIDUCA A&B
Largest movements
- Receivables within one year +€20,096
up €20,096 (+86.5%), from €23,231 to €43,327
of which Other amounts receivable: +€14,169
- Cash +€12,832
up €12,832 (+31.2%), from €41,180 to €54,012
mainly Deferred charges and accrued income (+€11,720) and Trade debts (+€11,181)
- Deferred charges and accrued income -€11,720
down €11,720 (-88.5%), from €13,236 to €1,516
- Trade debts +€11,181
up €11,181 (+32.9%), from €33,938 to €45,119
- Reserves +€9,893
up €9,893 (+3.6%), from €274,861 to €284,754
of which Distributable reserves: +€9,893
- Gross operating margin +€14,310
up €14,310, from -€4,094 to €10,216
- Financial income -€13,752
down €13,752 (-78.3%), from €17,555 to €3,803
- Taxes -€2,272
down €2,272 (-45.5%), from €4,995 to €2,723
- Depreciation -€218
down €218 (-89.3%), from €244 to €26
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 | €468,618 | €488,886 | +€20,268 | +4.3% |
| Fixed assets | 21/28 | €157 | €31 | -€126 | -80.2% |
| Tangible fixed assets | 22/27 | €126 | - | -€126 | |
| Furniture and vehicles | 24 | €99 | - | -€99 | |
| Other tangible fixed assets | 26 | €26 | - | -€26 | |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €468,462 | €488,855 | +€20,393 | +4.4% |
| Amounts receivable within one year | 40/41 | €23,231 | €43,327 | +€20,096 | +86.5% |
| Trade receivables | 40 | €17,125 | €23,052 | +€5,927 | +34.6% |
| Other amounts receivable | 41 | €6,106 | €20,275 | +€14,169 | +232% |
| Current investments | 50/53 | €390,815 | €390,000 | -€815 | -0.2% |
| Cash at bank and in hand | 54/58 | €41,180 | €54,012 | +€12,832 | +31.2% |
| Deferred charges and accrued income | 490/1 | €13,236 | €1,516 | -€11,720 | -88.5% |
| Total equity and liabilities | 10/49 | €468,618 | €488,886 | +€20,268 | +4.3% |
| Equity | 10/15 | €428,453 | €438,346 | +€9,893 | +2.3% |
| Contributions | 10/11 | €153,592 | €153,592 | = | 0.0% |
| Reserves | 13 | €274,861 | €284,754 | +€9,893 | +3.6% |
| Non-distributable reserves | 130/1 | €15,359 | €15,359 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,359 | €15,359 | = | 0.0% |
| Distributable reserves | 133 | €259,501 | €269,395 | +€9,893 | +3.8% |
| Amounts payable | 17/49 | €40,166 | €50,540 | +€10,374 | +25.8% |
| Amounts payable within one year | 42/48 | €39,781 | €50,140 | +€10,359 | +26.0% |
| Trade debts | 44 | €33,938 | €45,119 | +€11,181 | +32.9% |
| Suppliers | 440/4 | €33,938 | €45,119 | +€11,181 | +32.9% |
| Taxes, remuneration and social security | 45 | €5,843 | €4,484 | -€1,359 | -23.3% |
| Taxes | 450/3 | €5,843 | €4,484 | -€1,359 | -23.3% |
| Other amounts payable | 47/48 | - | €538 | +€538 | |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €26 | -€218 | -89.3% |
| Other operating charges | 640/8 | €1,199 | €1,106 | -€93 | -7.7% |
| Gross operating margin | 9900 | -€4,094 | €10,216 | +€14,310 | |
| Operating profit (loss) | 9901 | -€5,537 | €9,084 | +€14,620 | |
| Financial income | 75/76B | €17,555 | €3,803 | -€13,752 | -78.3% |
| Recurring financial income | 75 | €17,555 | €3,803 | -€13,752 | -78.3% |
| Financial charges | 65/66B | €362 | €270 | -€91 | -25.3% |
| Recurring financial charges | 65 | €362 | €270 | -€91 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €11,656 | €12,616 | +€960 | +8.2% |
| Income taxes | 67/77 | €4,995 | €2,723 | -€2,272 | -45.5% |
| Profit (loss) for the period | 9904 | €6,661 | €9,893 | +€3,232 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,661 | €9,893 | +€3,232 | +48.5% |
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 23 October 2026 via checked.be.