Fiduciaire 2000: what changed
Fiduciaire 2000
Largest movements
- Cash -€261,867
down €261,867 (-93.9%), from €278,946 to €17,078
mainly Receivables within one year (-€131,829) and Investment in fixed assets (net) (-€119,630)
- Receivables within one year +€131,829
up €131,829 (+44.9%), from €293,927 to €425,756
of which Other amounts receivable: +€94,897
- Tangible fixed assets +€54,306
up €54,306 (+9.8%), from €552,314 to €606,620
of which Land and buildings: +€145,469
- Deferred charges and accrued income +€19,545
up €19,545 (+97.3%), from €20,086 to €39,630
- Other debts -€39,532
down €39,532 (-49.6%), from €79,629 to €40,097
- Reserves +€34,016
up €34,016 (+9.6%), from €352,620 to €386,636
of which Distributable reserves: +€34,016
- Trade debts -€29,754
down €29,754 (-43.6%), from €68,289 to €38,535
- Tax, wage and social debts -€13,505
down €13,505 (-15.4%), from €87,511 to €74,006
of which Remuneration and social security: -€11,858
- Gross operating margin +€26,089
up €26,089 (+5.5%), from €476,467 to €502,556
- Depreciation +€16,390
up €16,390 (+32.4%), from €50,652 to €67,042
- Taxes +€9,909
up €9,909 (+18.5%), from €53,554 to €63,464
- Financial charges -€6,819
down €6,819 (-79.6%), from €8,572 to €1,753
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,154,056 | €1,096,150 | -€57,906 | -5.0% |
| Fixed assets | 21/28 | €561,097 | €613,685 | +€52,588 | +9.4% |
| Intangible fixed assets | 21 | €8,783 | €7,065 | -€1,718 | -19.6% |
| Tangible fixed assets | 22/27 | €552,314 | €606,620 | +€54,306 | +9.8% |
| Land and buildings | 22 | €392,702 | €538,171 | +€145,469 | +37.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €159,612 | €68,449 | -€91,163 | -57.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €592,959 | €482,465 | -€110,494 | -18.6% |
| Amounts receivable within one year | 40/41 | €293,927 | €425,756 | +€131,829 | +44.9% |
| Trade receivables | 40 | €284,247 | €321,179 | +€36,932 | +13.0% |
| Other amounts receivable | 41 | €9,680 | €104,577 | +€94,897 | +980% |
| Cash at bank and in hand | 54/58 | €278,946 | €17,078 | -€261,867 | -93.9% |
| Deferred charges and accrued income | 490/1 | €20,086 | €39,630 | +€19,545 | +97.3% |
| Total equity and liabilities | 10/49 | €1,154,056 | €1,096,150 | -€57,906 | -5.0% |
| Equity | 10/15 | €844,361 | €878,376 | +€34,016 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €352,620 | €386,636 | +€34,016 | +9.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €350,760 | €384,776 | +€34,016 | +9.7% |
| Profit (loss) carried forward | 14 | €473,141 | €473,141 | = | 0.0% |
| Amounts payable | 17/49 | €309,695 | €217,774 | -€91,922 | -29.7% |
| Amounts payable after more than one year | 17 | €58,118 | €48,655 | -€9,463 | -16.3% |
| Financial debts | 170/4 | €58,118 | €48,655 | -€9,463 | -16.3% |
| Amounts payable within one year | 42/48 | €251,577 | €169,102 | -€82,475 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €16,149 | €16,464 | +€315 | +2.0% |
| Trade debts | 44 | €68,289 | €38,535 | -€29,754 | -43.6% |
| Suppliers | 440/4 | €68,289 | €38,535 | -€29,754 | -43.6% |
| Taxes, remuneration and social security | 45 | €87,511 | €74,006 | -€13,505 | -15.4% |
| Taxes | 450/3 | €49,157 | €47,509 | -€1,647 | -3.4% |
| Remuneration and social security | 454/9 | €38,354 | €26,497 | -€11,858 | -30.9% |
| Other amounts payable | 47/48 | €79,629 | €40,097 | -€39,532 | -49.6% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €202,653 | €207,436 | +€4,783 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,652 | €67,042 | +€16,390 | +32.4% |
| Other operating charges | 640/8 | €28,257 | €29,059 | +€803 | +2.8% |
| Non-recurring operating charges | 66A | €742 | €0 | -€742 | -100% |
| Gross operating margin | 9900 | €476,467 | €502,556 | +€26,089 | +5.5% |
| Operating profit (loss) | 9901 | €194,163 | €199,018 | +€4,855 | +2.5% |
| Financial income | 75/76B | €120 | €214 | +€94 | +78.3% |
| Recurring financial income | 75 | €120 | €214 | +€94 | +78.3% |
| Financial charges | 65/66B | €8,572 | €1,753 | -€6,819 | -79.6% |
| Recurring financial charges | 65 | €8,572 | €1,753 | -€6,819 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €185,711 | €197,479 | +€11,768 | +6.3% |
| Income taxes | 67/77 | €53,554 | €63,464 | +€9,909 | +18.5% |
| Profit (loss) for the period | 9904 | €132,157 | €134,016 | +€1,859 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €132,157 | €134,016 | +€1,859 | +1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.