FIDUCOMPTA: 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.
FIDUCOMPTA
Largest movements
- Cash -€22,327
down €22,327 (-58.9%), from €37,891 to €15,565
mainly Receivables within one year (-€10,410) and Trade debts (-€10,047)
- Receivables within one year +€10,410
up €10,410 (+13.2%), from €78,999 to €89,409
of which Other amounts receivable: +€18,637
- Tangible fixed assets +€3,446
up €3,446 (+61.7%), from €5,588 to €9,033
of which Other tangible fixed assets: +€4,194
- Trade debts -€10,047
down €10,047 (-54.3%), from €18,493 to €8,446
- Profit (loss) carried forward +€7,015
up €7,015 (+10.5%), from €67,025 to €74,040
- Tax, wage and social debts -€4,795
down €4,795 (-44.6%), from €10,743 to €5,948
- Gross operating margin -€28,340
down €28,340 (-64.9%), from €43,672 to €15,332
- Taxes -€5,630
down €5,630 (-55.7%), from €10,117 to €4,487
- Financial charges -€1,167
down €1,167 (-49.8%), from €2,343 to €1,176
- Other operating charges -€687
down €687 (-22.3%), from €3,076 to €2,390
- Depreciation +€677
up €677 (+40.7%), from €1,664 to €2,341
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.
Cash bridge derived
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 | €122,861 | €115,034 | -€7,827 | -6.4% |
| Fixed assets | 21/28 | €5,752 | €9,197 | +€3,446 | +59.9% |
| Tangible fixed assets | 22/27 | €5,588 | €9,033 | +€3,446 | +61.7% |
| Furniture and vehicles | 24 | €5,588 | €4,839 | -€748 | -13.4% |
| Other tangible fixed assets | 26 | - | €4,194 | +€4,194 | |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €117,110 | €105,837 | -€11,273 | -9.6% |
| Amounts receivable within one year | 40/41 | €78,999 | €89,409 | +€10,410 | +13.2% |
| Trade receivables | 40 | €50,494 | €42,267 | -€8,227 | -16.3% |
| Other amounts receivable | 41 | €28,506 | €47,142 | +€18,637 | +65.4% |
| Cash at bank and in hand | 54/58 | €37,891 | €15,565 | -€22,327 | -58.9% |
| Deferred charges and accrued income | 490/1 | €219 | €863 | +€644 | +294.2% |
| Total equity and liabilities | 10/49 | €122,861 | €115,034 | -€7,827 | -6.4% |
| Equity | 10/15 | €85,625 | €92,640 | +€7,015 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,025 | €74,040 | +€7,015 | +10.5% |
| Amounts payable | 17/49 | €37,237 | €22,394 | -€14,843 | -39.9% |
| Amounts payable within one year | 42/48 | €37,237 | €22,394 | -€14,843 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €18,493 | €8,446 | -€10,047 | -54.3% |
| Suppliers | 440/4 | €18,493 | €8,446 | -€10,047 | -54.3% |
| Taxes, remuneration and social security | 45 | €10,743 | €5,948 | -€4,795 | -44.6% |
| Taxes | 450/3 | €10,743 | €5,948 | -€4,795 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,664 | €2,341 | +€677 | +40.7% |
| Other operating charges | 640/8 | €3,076 | €2,390 | -€687 | -22.3% |
| Gross operating margin | 9900 | €43,672 | €15,332 | -€28,340 | -64.9% |
| Operating profit (loss) | 9901 | €38,932 | €10,601 | -€28,330 | -72.8% |
| Financial income | 75/76B | €1,632 | €2,076 | +€444 | +27.2% |
| Recurring financial income | 75 | €1,632 | €2,076 | +€444 | +27.2% |
| Financial charges | 65/66B | €2,343 | €1,176 | -€1,167 | -49.8% |
| Recurring financial charges | 65 | €2,343 | €1,176 | -€1,167 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €38,221 | €11,502 | -€26,719 | -69.9% |
| Income taxes | 67/77 | €10,117 | €4,487 | -€5,630 | -55.7% |
| Profit (loss) for the period | 9904 | €28,105 | €7,015 | -€21,089 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,105 | €7,015 | -€21,089 | -75.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.