FIDUCAM: 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.
FIDUCAM
Largest movements
- Cash +€16,408
up €16,408 (+333%), from €4,925 to €21,334
mainly Net result for the year (+€11,087) and Receivables within one year (+€6,050)
- Receivables within one year -€6,050
down €6,050 (-62.5%), from €9,680 to €3,630
- Tangible fixed assets +€815
up €815 (+53.6%), from €1,521 to €2,336
- Profit (loss) carried forward +€10,254
up €10,254 (+106%), from €9,704 to €19,958
- Other debts +€795
up €795 (+80.1%), from €993 to €1,787
- Gross operating margin +€3,334
up €3,334 (+25.2%), from €13,240 to €16,574
- Staff costs +€1,360
new in 2025: €1,360
- Taxes +€769
up €769 (+29.2%), from €2,636 to €3,405
- Depreciation +€655
up €655 (+981%), from €67 to €721
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 | €16,128 | €27,301 | +€11,173 | +69.3% |
| Fixed assets | 21/28 | €1,522 | €2,337 | +€815 | +53.5% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -20.6% |
| Tangible fixed assets | 22/27 | €1,521 | €2,336 | +€815 | +53.6% |
| Furniture and vehicles | 24 | €1,521 | €2,336 | +€815 | +53.6% |
| Current assets | 29/58 | €14,605 | €24,964 | +€10,358 | +70.9% |
| Amounts receivable within one year | 40/41 | €9,680 | €3,630 | -€6,050 | -62.5% |
| Trade receivables | 40 | €9,680 | €3,630 | -€6,050 | -62.5% |
| Cash at bank and in hand | 54/58 | €4,925 | €21,334 | +€16,408 | +333% |
| Total equity and liabilities | 10/49 | €16,128 | €27,301 | +€11,173 | +69.3% |
| Equity | 10/15 | €9,704 | €19,958 | +€10,254 | +106% |
| Profit (loss) carried forward | 14 | €9,704 | €19,958 | +€10,254 | +106% |
| Amounts payable | 17/49 | €6,424 | €7,343 | +€919 | +14.3% |
| Amounts payable within one year | 42/48 | €6,424 | €7,343 | +€919 | +14.3% |
| Trade debts | 44 | - | €60 | +€60 | |
| Suppliers | 440/4 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €5,431 | €5,495 | +€64 | +1.2% |
| Taxes | 450/3 | €5,431 | €5,495 | +€64 | +1.2% |
| Other amounts payable | 47/48 | €993 | €1,787 | +€795 | +80.1% |
| Remuneration, social security and pensions | 62 | - | €1,360 | +€1,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €721 | +€655 | +981% |
| Gross operating margin | 9900 | €13,240 | €16,574 | +€3,334 | +25.2% |
| Operating profit (loss) | 9901 | €13,173 | €14,492 | +€1,319 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €13,173 | €14,492 | +€1,319 | +10.0% |
| Income taxes | 67/77 | €2,636 | €3,405 | +€769 | +29.2% |
| Profit (loss) for the period | 9904 | €10,537 | €11,087 | +€550 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,537 | €11,087 | +€550 | +5.2% |
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 16 October 2026 via checked.be.