FIDUJAN: 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.
FIDUJAN
Largest movements
- Cash -€57,828
down €57,828 (-70.2%), from €82,382 to €24,555
mainly Contributions, distributions and other (-€52,863) and Current investments (-€35,000)
- Current investments +€35,000
new in 2025: €35,000
- Tangible fixed assets +€30,313
up €30,313 (+393%), from €7,722 to €38,035
of which Furniture and vehicles: +€35,553
- Receivables within one year -€9,810
down €9,810 (-55.4%), from €17,712 to €7,902
of which Other amounts receivable: -€11,953
- Deferred charges and accrued income +€1,270
up €1,270 (+53.2%), from €2,385 to €3,655
- Reserves -€38,576
down €38,576 (-50.3%), from €76,766 to €38,190
- Other debts +€37,241
up €37,241 (+238%), from €15,622 to €52,863
- Tax, wage and social debts +€1,658
up €1,658 (+656%), from €253 to €1,911
- Trade debts -€1,367
down €1,367 (-89.2%), from €1,532 to €165
- Gross operating margin +€8,405
up €8,405 (+49.1%), from €17,102 to €25,507
- Depreciation +€2,883
up €2,883 (+403%), from €715 to €3,598
- Taxes +€1,820
up €1,820 (+34.8%), from €5,233 to €7,054
- Other operating charges -€738
down €738 (-43.3%), from €1,704 to €966
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 | €110,202 | €109,146 | -€1,055 | -1.0% |
| Fixed assets | 21/28 | €7,722 | €38,035 | +€30,313 | +393% |
| Tangible fixed assets | 22/27 | €7,722 | €38,035 | +€30,313 | +393% |
| Furniture and vehicles | 24 | €2,482 | €38,035 | +€35,553 | +1,432% |
| Other tangible fixed assets | 26 | €5,240 | - | -€5,240 | |
| Current assets | 29/58 | €102,480 | €71,112 | -€31,368 | -30.6% |
| Amounts receivable within one year | 40/41 | €17,712 | €7,902 | -€9,810 | -55.4% |
| Trade receivables | 40 | €2,586 | €4,729 | +€2,142 | +82.8% |
| Other amounts receivable | 41 | €15,126 | €3,173 | -€11,953 | -79.0% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €82,382 | €24,555 | -€57,828 | -70.2% |
| Deferred charges and accrued income | 490/1 | €2,385 | €3,655 | +€1,270 | +53.2% |
| Total equity and liabilities | 10/49 | €110,202 | €109,146 | -€1,055 | -1.0% |
| Equity | 10/15 | €92,663 | €54,087 | -€38,576 | -41.6% |
| Contributions | 10/11 | €15,897 | €15,897 | = | 0.0% |
| Reserves | 13 | €76,766 | €38,190 | -€38,576 | -50.3% |
| Distributable reserves | 133 | €76,766 | €38,190 | -€38,576 | -50.3% |
| Amounts payable | 17/49 | €17,539 | €55,059 | +€37,521 | +214% |
| Amounts payable within one year | 42/48 | €17,407 | €54,939 | +€37,532 | +216% |
| Trade debts | 44 | €1,532 | €165 | -€1,367 | -89.2% |
| Suppliers | 440/4 | €1,532 | €165 | -€1,367 | -89.2% |
| Taxes, remuneration and social security | 45 | €253 | €1,911 | +€1,658 | +656% |
| Taxes | 450/3 | €253 | €1,911 | +€1,658 | +656% |
| Other amounts payable | 47/48 | €15,622 | €52,863 | +€37,241 | +238% |
| Accrued charges and deferred income | 492/3 | €131 | €120 | -€11 | -8.7% |
| Non-recurring operating income | 76A | - | €6,287 | +€6,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €3,598 | +€2,883 | +403% |
| Other operating charges | 640/8 | €1,704 | €966 | -€738 | -43.3% |
| Non-recurring operating charges | 66A | €646 | - | -€646 | |
| Gross operating margin | 9900 | €17,102 | €25,507 | +€8,405 | +49.1% |
| Operating profit (loss) | 9901 | €14,037 | €20,943 | +€6,906 | +49.2% |
| Financial income | 75/76B | €614 | €475 | -€139 | -22.6% |
| Recurring financial income | 75 | €614 | €475 | -€139 | -22.6% |
| Financial charges | 65/66B | €81 | €77 | -€4 | -5.0% |
| Recurring financial charges | 65 | €81 | €77 | -€4 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €14,570 | €21,341 | +€6,771 | +46.5% |
| Income taxes | 67/77 | €5,233 | €7,054 | +€1,820 | +34.8% |
| Profit (loss) for the period | 9904 | €9,336 | €14,287 | +€4,951 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,336 | €14,287 | +€4,951 | +53.0% |
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 15 October 2026 via checked.be.