FIDUCCOM: 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.
FIDUCCOM
Largest movements
- Cash -€17,774
down €17,774 (-51.5%), from €34,541 to €16,767
mainly Receivables within one year (-€10,429) and Net result for the year (-€8,180)
- Receivables within one year +€10,429
up €10,429 (+281.5%), from €3,705 to €14,134
- Profit (loss) carried forward -€8,180
down €8,180 (-15.8%), from -€51,711 to -€59,891
- Tax, wage and social debts +€1,414
up €1,414 (+14.0%), from €10,087 to €11,501
of which Taxes: +€1,149
- Gross operating margin +€15,077
up €15,077 (+135.5%), from €11,125 to €26,203
- Purchases and services +€7,016
up €7,016 (+20.4%), from €34,396 to €41,412
- Financial income -€6,002
down €6,002 (-91.3%), from €6,573 to €571
of which Financial income: -€5,735
- Other operating charges +€866
up €866 (+476.4%), from €182 to €1,048
- Staff costs +€412
up €412 (+1.2%), from €32,985 to €33,396
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,952 | €32,634 | -€7,318 | -18.3% |
| Current assets | 29/58 | €39,952 | €32,634 | -€7,318 | -18.3% |
| Amounts receivable within one year | 40/41 | €3,705 | €14,134 | +€10,429 | +281.5% |
| Trade receivables | 40 | €3,705 | €14,134 | +€10,429 | +281.5% |
| Cash at bank and in hand | 54/58 | €34,541 | €16,767 | -€17,774 | -51.5% |
| Deferred charges and accrued income | 490/1 | €1,707 | €1,734 | +€27 | +1.6% |
| Total equity and liabilities | 10/49 | €39,952 | €32,634 | -€7,318 | -18.3% |
| Equity | 10/15 | -€33,111 | -€41,291 | -€8,180 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,711 | -€59,891 | -€8,180 | -15.8% |
| Amounts payable | 17/49 | €73,063 | €73,925 | +€862 | +1.2% |
| Amounts payable within one year | 42/48 | €73,063 | €73,925 | +€862 | +1.2% |
| Trade debts | 44 | €3,540 | €3,300 | -€240 | -6.8% |
| Suppliers | 440/4 | €3,540 | €3,300 | -€240 | -6.8% |
| Taxes, remuneration and social security | 45 | €10,087 | €11,501 | +€1,414 | +14.0% |
| Taxes | 450/3 | €963 | €2,112 | +€1,149 | +119.3% |
| Remuneration and social security | 454/9 | €9,124 | €9,389 | +€265 | +2.9% |
| Other amounts payable | 47/48 | €59,437 | €59,124 | -€313 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,396 | €41,412 | +€7,016 | +20.4% |
| Remuneration, social security and pensions | 62 | €32,985 | €33,396 | +€412 | +1.2% |
| Other operating charges | 640/8 | €182 | €1,048 | +€866 | +476.4% |
| Gross operating margin | 9900 | €11,125 | €26,203 | +€15,077 | +135.5% |
| Operating profit (loss) | 9901 | -€22,041 | -€8,241 | +€13,800 | +62.6% |
| Financial income | 75/76B | €6,573 | €571 | -€6,002 | -91.3% |
| Recurring financial income | 75 | €6,130 | €395 | -€5,735 | -93.6% |
| Non-recurring financial income | 76B | €443 | €175 | -€267 | -60.4% |
| Financial charges | 65/66B | €405 | €509 | +€104 | +25.6% |
| Recurring financial charges | 65 | €405 | €263 | -€142 | -35.1% |
| Non-recurring financial charges | 66B | - | €246 | +€246 | |
| Profit (loss) for the period before taxes | 9903 | -€15,874 | -€8,180 | +€7,694 | +48.5% |
| Profit (loss) for the period | 9904 | -€15,874 | -€8,180 | +€7,694 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,874 | -€8,180 | +€7,694 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.