FIDUFAC CONSULTING: what changed
What changed
FIDUFAC CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€108,867
2024 · €66,382+€42,486
Equity
€566,194
2024 · €457,327+€108,867
Cash
€95,677
2024 · €71,862+€23,815
Balance sheet total
€731,800
2024 · €599,842+€131,958
Largest movements
Assets
- Receivables within one year +€111,204
up €111,204 (+22.5%), from €494,447 to €605,651
of which Trade receivables: +€115,322
- Cash +€23,815
up €23,815 (+33.1%), from €71,862 to €95,677
mainly Net result for the year (+€108,867) and Trade debts (+€25,844)
- Tangible fixed assets -€13,748
down €13,748 (-44.4%), from €30,996 to €17,248
of which Furniture and vehicles: -€9,171
- Deferred charges and accrued income +€10,686
up €10,686 (+573%), from €1,866 to €12,552
Equity and liabilities
- Profit (loss) carried forward +€108,867
up €108,867 (+27.1%), from €402,327 to €511,194
- Trade debts +€25,844
up €25,844 (+35.3%), from €73,294 to €99,138
- Debts after one year -€11,906
down €11,906 (-79.9%), from €14,901 to €2,995
- Accrued charges and deferred income +€7,420
up €7,420 (+469%), from €1,580 to €9,000
Income statement
- Gross operating margin +€72,972
up €72,972 (+30.1%), from €242,525 to €315,497
- Taxes +€30,047
up €30,047 (+358%), from €8,400 to €38,447
- Staff costs +€7,344
up €7,344 (+5.8%), from €125,829 to €133,174
- Write-downs -€3,678
down €3,678 (-13.0%), from €28,240 to €24,562
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.
Result 2024
€66,382
Gross operating margin
+€72,972
Staff costs
-€7,344
Depreciation
+€133
Write-downs
+€3,678
Other operating charges
+€2,857
Financial income
+€243
Financial charges
-€6
Taxes
-€30,047
Result 2025
€108,867
raises the resultlowers the result
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.
From operations
+€35,602
Investment
€0
Financing
-€11,787
Cash 2024
€71,862
From operations (derived)
+€35,602
Net result for the year
+€108,867
Depreciation
+€13,748
Receivables within one year
-€111,204
Deferred charges and accrued income
-€10,686
Trade debts
+€25,844
Tax, wage and social debts
+€1,614
Accrued charges and deferred income
+€7,420
Financing
-€11,787
Debts after one year
-€11,906
Current portion of long-term debt
+€119
Cash 2025
€95,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €599,842 | €731,800 | +€131,958 | +22.0% |
| Fixed assets | 21/28 | €31,667 | €17,919 | -€13,748 | -43.4% |
| Tangible fixed assets | 22/27 | €30,996 | €17,248 | -€13,748 | -44.4% |
| Plant, machinery and equipment | 23 | €828 | €399 | -€430 | -51.8% |
| Furniture and vehicles | 24 | €20,873 | €11,701 | -€9,171 | -43.9% |
| Other tangible fixed assets | 26 | €9,295 | €5,147 | -€4,147 | -44.6% |
| Financial fixed assets | 28 | €671 | €671 | = | 0.0% |
| Current assets | 29/58 | €568,175 | €713,881 | +€145,706 | +25.6% |
| Amounts receivable within one year | 40/41 | €494,447 | €605,651 | +€111,204 | +22.5% |
| Trade receivables | 40 | €488,440 | €603,762 | +€115,322 | +23.6% |
| Other amounts receivable | 41 | €6,007 | €1,889 | -€4,118 | -68.5% |
| Cash at bank and in hand | 54/58 | €71,862 | €95,677 | +€23,815 | +33.1% |
| Deferred charges and accrued income | 490/1 | €1,866 | €12,552 | +€10,686 | +573% |
| Total equity and liabilities | 10/49 | €599,842 | €731,800 | +€131,958 | +22.0% |
| Equity | 10/15 | €457,327 | €566,194 | +€108,867 | +23.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €402,327 | €511,194 | +€108,867 | +27.1% |
| Amounts payable | 17/49 | €142,515 | €165,605 | +€23,090 | +16.2% |
| Amounts payable after more than one year | 17 | €14,901 | €2,995 | -€11,906 | -79.9% |
| Financial debts | 170/4 | €14,901 | €2,995 | -€11,906 | -79.9% |
| Amounts payable within one year | 42/48 | €126,033 | €153,610 | +€27,577 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €11,787 | €11,906 | +€119 | +1.0% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €73,294 | €99,138 | +€25,844 | +35.3% |
| Suppliers | 440/4 | €73,294 | €99,138 | +€25,844 | +35.3% |
| Taxes, remuneration and social security | 45 | €37,619 | €39,232 | +€1,614 | +4.3% |
| Taxes | 450/3 | €19,204 | €21,506 | +€2,302 | +12.0% |
| Remuneration and social security | 454/9 | €18,415 | €17,727 | -€688 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,580 | €9,000 | +€7,420 | +469% |
| Remuneration, social security and pensions | 62 | €125,829 | €133,174 | +€7,344 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,881 | €13,748 | -€133 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,240 | €24,562 | -€3,678 | -13.0% |
| Other operating charges | 640/8 | €3,446 | €588 | -€2,857 | -82.9% |
| Gross operating margin | 9900 | €242,525 | €315,497 | +€72,972 | +30.1% |
| Operating profit (loss) | 9901 | €71,128 | €143,425 | +€72,296 | +102% |
| Financial income | 75/76B | €5,067 | €5,309 | +€243 | +4.8% |
| Recurring financial income | 75 | €5,067 | €5,309 | +€243 | +4.8% |
| Financial charges | 65/66B | €1,413 | €1,420 | +€6 | +0.5% |
| Recurring financial charges | 65 | €1,413 | €1,420 | +€6 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €74,782 | €147,314 | +€72,533 | +97.0% |
| Income taxes | 67/77 | €8,400 | €38,447 | +€30,047 | +358% |
| Profit (loss) for the period | 9904 | €66,382 | €108,867 | +€42,486 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,382 | €108,867 | +€42,486 | +64.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.