FIDUCIAIRE VS COMPTA: what changed
FIDUCIAIRE VS COMPTA
Largest movements
- Cash +€182,541
up €182,541 (+533%), from €34,242 to €216,784
mainly Current investments (+€120,000) and Other debts (+€92,619)
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Receivables within one year +€48,200
up €48,200 (+24.6%), from €195,941 to €244,141
of which Trade receivables: +€32,954
- Tangible fixed assets +€7,071
up €7,071 (+27.5%), from €25,679 to €32,749
of which Other tangible fixed assets: +€15,228
- Other debts +€92,619
up €92,619 (+164%), from €56,504 to €149,123
- Reserves +€16,790
up €16,790 (+6.9%), from €243,055 to €259,845
- Accrued charges and deferred income +€6,013
up €6,013 (+172%), from €3,496 to €9,509
- Gross operating margin -€15,974
down €15,974 (-23.0%), from €69,424 to €53,451
- Taxes -€4,709
down €4,709 (-42.6%), from €11,043 to €6,333
- Depreciation +€4,398
up €4,398 (+53.0%), from €8,304 to €12,702
- Financial income +€3,230
up €3,230 (+9,610%), from €34 to €3,264
- Financial charges +€3,143
up €3,143 (+84.6%), from €3,716 to €6,859
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 | €376,510 | €494,665 | +€118,154 | +31.4% |
| Fixed assets | 21/28 | €26,017 | €32,935 | +€6,918 | +26.6% |
| Intangible fixed assets | 21 | €338 | €185 | -€153 | -45.2% |
| Tangible fixed assets | 22/27 | €25,679 | €32,749 | +€7,071 | +27.5% |
| Furniture and vehicles | 24 | €23,147 | €14,990 | -€8,157 | -35.2% |
| Other tangible fixed assets | 26 | €2,531 | €17,759 | +€15,228 | +602% |
| Current assets | 29/58 | €350,493 | €461,730 | +€111,237 | +31.7% |
| Amounts receivable within one year | 40/41 | €195,941 | €244,141 | +€48,200 | +24.6% |
| Trade receivables | 40 | €178,620 | €211,574 | +€32,954 | +18.4% |
| Other amounts receivable | 41 | €17,321 | €32,567 | +€15,246 | +88.0% |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €34,242 | €216,784 | +€182,541 | +533% |
| Deferred charges and accrued income | 490/1 | €310 | €806 | +€496 | +160% |
| Total equity and liabilities | 10/49 | €376,510 | €494,665 | +€118,154 | +31.4% |
| Equity | 10/15 | €287,798 | €304,592 | +€16,794 | +5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €243,055 | €259,845 | +€16,790 | +6.9% |
| Distributable reserves | 133 | €243,055 | €259,845 | +€16,790 | +6.9% |
| Profit (loss) carried forward | 14 | €41,743 | €41,747 | +€4 | 0.0% |
| Amounts payable | 17/49 | €88,712 | €190,072 | +€101,360 | +114% |
| Amounts payable within one year | 42/48 | €85,216 | €180,564 | +€95,348 | +112% |
| Trade debts | 44 | €9,357 | €11,914 | +€2,556 | +27.3% |
| Suppliers | 440/4 | €9,357 | €11,914 | +€2,556 | +27.3% |
| Taxes, remuneration and social security | 45 | €19,355 | €19,527 | +€172 | +0.9% |
| Taxes | 450/3 | €19,355 | €19,527 | +€172 | +0.9% |
| Other amounts payable | 47/48 | €56,504 | €149,123 | +€92,619 | +164% |
| Accrued charges and deferred income | 492/3 | €3,496 | €9,509 | +€6,013 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,304 | €12,702 | +€4,398 | +53.0% |
| Other operating charges | 640/8 | €3,821 | €1,026 | -€2,795 | -73.1% |
| Gross operating margin | 9900 | €69,424 | €53,451 | -€15,974 | -23.0% |
| Operating profit (loss) | 9901 | €57,299 | €39,722 | -€17,577 | -30.7% |
| Financial income | 75/76B | €34 | €3,264 | +€3,230 | +9,610% |
| Recurring financial income | 75 | €34 | €3,264 | +€3,230 | +9,610% |
| Financial charges | 65/66B | €3,716 | €6,859 | +€3,143 | +84.6% |
| Recurring financial charges | 65 | €3,716 | €6,859 | +€3,143 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €53,617 | €36,127 | -€17,490 | -32.6% |
| Income taxes | 67/77 | €11,043 | €6,333 | -€4,709 | -42.6% |
| Profit (loss) for the period | 9904 | €42,575 | €29,794 | -€12,780 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,575 | €29,794 | -€12,780 | -30.0% |
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 2 November 2026 via checked.be.