FIDUCOUNT PLUS: 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.
FIDUCOUNT PLUS
Largest movements
- Current investments +€4,573
up €4,573 (+1.7%), from €270,620 to €275,193
- Reserves +€29,109
up €29,109 (+12.1%), from €240,403 to €269,511
of which Distributable reserves: +€29,109
- Profit (loss) carried forward -€23,358
no longer reported in 2025 (was €23,358)
- Gross operating margin -€28,252
down €28,252 (-82.8%), from €34,123 to €5,870
- Turnover +€14,400
new in 2025: €14,400
- Taxes -€11,026
no longer reported in 2025 (was €11,026)
- Purchases and services +€8,530
new in 2025: €8,530
- Financial income -€4,390
no longer reported in 2025 (was €4,390)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,987 | €275,711 | +€4,724 | +1.7% |
| Current assets | 29/58 | €270,987 | €275,711 | +€4,724 | +1.7% |
| Amounts receivable within one year | 40/41 | €367 | €518 | +€151 | +41.1% |
| Other amounts receivable | 41 | €367 | €518 | +€151 | +41.1% |
| Current investments | 50/53 | €270,620 | €275,193 | +€4,573 | +1.7% |
| Total equity and liabilities | 10/49 | €270,987 | €275,711 | +€4,724 | +1.7% |
| Equity | 10/15 | €269,961 | €275,711 | +€5,750 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240,403 | €269,511 | +€29,109 | +12.1% |
| Non-distributable reserves | 130/1 | €1,247 | €1,247 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,247 | €1,247 | = | 0.0% |
| Distributable reserves | 133 | €239,156 | €268,265 | +€29,109 | +12.2% |
| Profit (loss) carried forward | 14 | €23,358 | - | -€23,358 | |
| Amounts payable | 17/49 | €1,026 | - | -€1,026 | |
| Amounts payable within one year | 42/48 | €1,026 | - | -€1,026 | |
| Taxes, remuneration and social security | 45 | €1,026 | - | -€1,026 | |
| Taxes | 450/3 | €1,026 | - | -€1,026 | |
| Turnover | 70 | - | €14,400 | +€14,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,530 | +€8,530 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Non-recurring operating charges | 66A | €3,909 | - | -€3,909 | |
| Gross operating margin | 9900 | €34,123 | €5,870 | -€28,252 | -82.8% |
| Operating profit (loss) | 9901 | €30,095 | €5,750 | -€24,345 | -80.9% |
| Financial income | 75/76B | €4,390 | - | -€4,390 | |
| Recurring financial income | 75 | €4,390 | - | -€4,390 | |
| Financial charges | 65/66B | €100 | - | -€100 | |
| Recurring financial charges | 65 | €100 | - | -€100 | |
| Profit (loss) for the period before taxes | 9903 | €34,385 | €5,750 | -€28,634 | -83.3% |
| Income taxes | 67/77 | €11,026 | - | -€11,026 | |
| Profit (loss) for the period | 9904 | €23,358 | €5,750 | -€17,608 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,358 | €5,750 | -€17,608 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.