FIDUCIA: 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.
FIDUCIA
Largest movements
- Receivables within one year +€1,117
up €1,117 (+100%), from €1,117 to €2,235
- Cash -€550
down €550 (-54.7%), from €1,004 to €455
mainly Other debts (-€14,380) and Receivables within one year (-€1,117)
- Tangible fixed assets -€329
no longer reported in 2025 (was €329)
- Other debts -€14,380
down €14,380 (-83.6%), from €17,198 to €2,818
- Profit (loss) carried forward +€11,202
up €11,202 (+28.2%), from -€39,699 to -€28,497
- Tax, wage and social debts +€3,413
up €3,413 (+58.5%), from €5,838 to €9,251
- Gross operating margin +€9,749
up €9,749 (+125%), from €7,801 to €17,549
- Taxes +€2,031
up €2,031 (+65.5%), from €3,099 to €5,130
- Other operating charges -€287
down €287 (-32.4%), from €884 to €597
- Depreciation -€251
down €251 (-43.3%), from €580 to €329
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 | €2,450 | €2,689 | +€239 | +9.7% |
| Fixed assets | 21/28 | €329 | - | -€329 | |
| Tangible fixed assets | 22/27 | €329 | - | -€329 | |
| Plant, machinery and equipment | 23 | €329 | - | -€329 | |
| Current assets | 29/58 | €2,122 | €2,689 | +€567 | +26.7% |
| Amounts receivable within one year | 40/41 | €1,117 | €2,235 | +€1,117 | +100% |
| Trade receivables | 40 | €1,117 | €2,235 | +€1,117 | +100% |
| Cash at bank and in hand | 54/58 | €1,004 | €455 | -€550 | -54.7% |
| Total equity and liabilities | 10/49 | €2,450 | €2,689 | +€239 | +9.7% |
| Equity | 10/15 | -€20,726 | -€9,524 | +€11,202 | +54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373 | €373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €373 | €373 | = | 0.0% |
| Reserves not available under the articles | 1311 | €373 | €373 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,699 | -€28,497 | +€11,202 | +28.2% |
| Amounts payable | 17/49 | €23,176 | €12,213 | -€10,963 | -47.3% |
| Amounts payable within one year | 42/48 | €23,176 | €12,213 | -€10,963 | -47.3% |
| Trade debts | 44 | €141 | €144 | +€4 | +2.6% |
| Suppliers | 440/4 | €141 | €144 | +€4 | +2.6% |
| Taxes, remuneration and social security | 45 | €5,838 | €9,251 | +€3,413 | +58.5% |
| Taxes | 450/3 | €5,838 | €9,251 | +€3,413 | +58.5% |
| Other amounts payable | 47/48 | €17,198 | €2,818 | -€14,380 | -83.6% |
| Non-recurring operating income | 76A | €292 | - | -€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €329 | -€251 | -43.3% |
| Other operating charges | 640/8 | €884 | €597 | -€287 | -32.4% |
| Gross operating margin | 9900 | €7,801 | €17,549 | +€9,749 | +125% |
| Operating profit (loss) | 9901 | €6,337 | €16,624 | +€10,286 | +162% |
| Financial charges | 65/66B | €237 | €291 | +€54 | +22.9% |
| Recurring financial charges | 65 | €237 | €291 | +€54 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €6,100 | €16,332 | +€10,232 | +168% |
| Income taxes | 67/77 | €3,099 | €5,130 | +€2,031 | +65.5% |
| Profit (loss) for the period | 9904 | €3,001 | €11,202 | +€8,201 | +273% |
| Profit (loss) for the period to be appropriated | 9905 | €3,001 | €11,202 | +€8,201 | +273% |
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 25 October 2026 via checked.be.