FIDUDEL: 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.
FIDUDEL
Largest movements
- Cash +€27,284
up €27,284 (+110.5%), from €24,692 to €51,976
mainly Net result for the year (+€25,902) and Tax, wage and social debts (+€22,067)
- Receivables within one year +€17,491
up €17,491 (+9.8%), from €177,820 to €195,311
of which Other amounts receivable: +€17,226
- Profit (loss) carried forward +€25,902
up €25,902 (+16.1%), from €160,595 to €186,497
- Tax, wage and social debts +€22,067
up €22,067 (+67.4%), from €32,717 to €54,784
- Trade debts -€3,617
down €3,617 (-75.0%), from €4,822 to €1,205
- Gross operating margin +€24,094
up €24,094 (+157.6%), from €15,284 to €39,378
- Taxes +€7,763
up €7,763 (+300.3%), from €2,585 to €10,348
- Financial charges -€1,556
down €1,556 (-85.7%), from €1,816 to €260
of which Non-recurring financial charges: -€1,499
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,189 | €250,541 | +€44,352 | +21.5% |
| Fixed assets | 21/28 | €743 | €241 | -€502 | -67.6% |
| Tangible fixed assets | 22/27 | €743 | €241 | -€502 | -67.6% |
| Furniture and vehicles | 24 | €743 | €241 | -€502 | -67.6% |
| Current assets | 29/58 | €205,446 | €250,300 | +€44,854 | +21.8% |
| Amounts receivable within one year | 40/41 | €177,820 | €195,311 | +€17,491 | +9.8% |
| Trade receivables | 40 | €881 | €1,146 | +€265 | +30.1% |
| Other amounts receivable | 41 | €176,939 | €194,165 | +€17,226 | +9.7% |
| Cash at bank and in hand | 54/58 | €24,692 | €51,976 | +€27,284 | +110.5% |
| Deferred charges and accrued income | 490/1 | €2,934 | €3,013 | +€79 | +2.7% |
| Total equity and liabilities | 10/49 | €206,189 | €250,541 | +€44,352 | +21.5% |
| Equity | 10/15 | €168,650 | €194,552 | +€25,902 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,595 | €186,497 | +€25,902 | +16.1% |
| Amounts payable | 17/49 | €37,539 | €55,989 | +€18,450 | +49.1% |
| Amounts payable within one year | 42/48 | €37,539 | €55,989 | +€18,450 | +49.1% |
| Trade debts | 44 | €4,822 | €1,205 | -€3,617 | -75.0% |
| Suppliers | 440/4 | €4,822 | €1,205 | -€3,617 | -75.0% |
| Taxes, remuneration and social security | 45 | €32,717 | €54,784 | +€22,067 | +67.4% |
| Taxes | 450/3 | €32,717 | €54,784 | +€22,067 | +67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €502 | = | 0.0% |
| Other operating charges | 640/8 | €2,331 | €2,240 | -€91 | -3.9% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €15,284 | €39,378 | +€24,094 | +157.6% |
| Operating profit (loss) | 9901 | €12,451 | €36,510 | +€24,059 | +193.2% |
| Financial charges | 65/66B | €1,816 | €260 | -€1,556 | -85.7% |
| Recurring financial charges | 65 | €317 | €260 | -€57 | -18.0% |
| Non-recurring financial charges | 66B | €1,499 | - | -€1,499 | |
| Profit (loss) for the period before taxes | 9903 | €10,635 | €36,250 | +€25,615 | +240.9% |
| Income taxes | 67/77 | €2,585 | €10,348 | +€7,763 | +300.3% |
| Profit (loss) for the period | 9904 | €8,050 | €25,902 | +€17,852 | +221.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,050 | €25,902 | +€17,852 | +221.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.