FIDUGESTION: 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.
FIDUGESTION
Largest movements
- Receivables within one year +€6,448
up €6,448 (+6.5%), from €98,872 to €105,320
- Reserves +€42,225
up €42,225 (+11.5%), from €367,860 to €410,085
- Other debts -€35,775
down €35,775 (-49.0%), from €73,000 to €37,225
- Gross operating margin +€57,537
up €57,537 (+6.3%), from €919,123 to €976,660
- Financial income -€24,640
down €24,640 (-23.4%), from €105,088 to €80,448
of which Financial income: -€24,640
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.
Derived cash bridge
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 | €454,386 | €461,043 | +€6,657 | +1.5% |
| Fixed assets | 21/28 | €355,000 | €355,000 | = | 0.0% |
| Financial fixed assets | 28 | €355,000 | €355,000 | = | 0.0% |
| Current assets | 29/58 | €99,386 | €106,043 | +€6,657 | +6.7% |
| Amounts receivable within one year | 40/41 | €98,872 | €105,320 | +€6,448 | +6.5% |
| Other amounts receivable | 41 | €98,872 | €105,320 | +€6,448 | +6.5% |
| Cash at bank and in hand | 54/58 | €514 | €723 | +€209 | +40.7% |
| Total equity and liabilities | 10/49 | €454,386 | €461,043 | +€6,657 | +1.5% |
| Equity | 10/15 | €380,735 | €423,144 | +€42,409 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €367,860 | €410,085 | +€42,225 | +11.5% |
| Distributable reserves | 133 | €367,860 | €410,085 | +€42,225 | +11.5% |
| Profit (loss) carried forward | 14 | €475 | €659 | +€184 | +38.8% |
| Amounts payable | 17/49 | €73,651 | €37,899 | -€35,752 | -48.5% |
| Amounts payable within one year | 42/48 | €73,000 | €37,225 | -€35,775 | -49.0% |
| Other amounts payable | 47/48 | €73,000 | €37,225 | -€35,775 | -49.0% |
| Accrued charges and deferred income | 492/3 | €651 | €674 | +€23 | +3.5% |
| Non-recurring operating income | 76A | €921,000 | €977,000 | +€56,000 | +6.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €919,123 | €976,660 | +€57,537 | +6.3% |
| Operating profit (loss) | 9901 | €918,735 | €976,260 | +€57,525 | +6.3% |
| Financial income | 75/76B | €105,088 | €80,448 | -€24,640 | -23.4% |
| Recurring financial income | 75 | €105,088 | €80,448 | -€24,640 | -23.4% |
| Non-recurring financial income | 76B | €105,088 | €80,448 | -€24,640 | -23.4% |
| Financial charges | 65/66B | €977,077 | €977,074 | -€2 | 0.0% |
| Recurring financial charges | 65 | €77 | €74 | -€2 | -3.2% |
| Non-recurring financial charges | 66B | €977,000 | €977,000 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €46,747 | €79,634 | +€32,888 | +70.4% |
| Income taxes | 67/77 | - | €7,225 | +€7,225 | |
| Profit (loss) for the period | 9904 | €46,747 | €72,409 | +€25,663 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,747 | €72,409 | +€25,663 | +54.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.