FIDUJOST: 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.
FIDUJOST
Largest movements
- Deferred charges and accrued income +€1,811
up €1,811 (+27.2%), from €6,655 to €8,465
- Receivables within one year -€1,263
down €1,263 (-30.6%), from €4,130 to €2,867
of which Other amounts receivable: -€1,110
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,764
up €4,764 (+8.1%), from €58,957 to €63,722
- Taxes +€1,631
up €1,631 (+11.0%), from €14,764 to €16,396
- Depreciation -€1,130
no longer reported in 2025 (was €1,130)
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
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 | €98,927 | €99,833 | +€906 | +0.9% |
| Current assets | 29/58 | €98,927 | €99,833 | +€906 | +0.9% |
| Amounts receivable within one year | 40/41 | €4,130 | €2,867 | -€1,263 | -30.6% |
| Trade receivables | 40 | €2,916 | €2,763 | -€153 | -5.3% |
| Other amounts receivable | 41 | €1,214 | €104 | -€1,110 | -91.4% |
| Cash at bank and in hand | 54/58 | €88,142 | €88,500 | +€358 | +0.4% |
| Deferred charges and accrued income | 490/1 | €6,655 | €8,465 | +€1,811 | +27.2% |
| Total equity and liabilities | 10/49 | €98,927 | €99,833 | +€906 | +0.9% |
| Equity | 10/15 | €47,553 | €48,224 | +€670 | +1.4% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Contributions outside capital | 11 | €27,500 | €27,500 | = | 0.0% |
| Other | 1109/19 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,053 | €20,724 | +€670 | +3.3% |
| Amounts payable | 17/49 | €51,374 | €51,609 | +€235 | +0.5% |
| Amounts payable within one year | 42/48 | €51,374 | €51,609 | +€235 | +0.5% |
| Trade debts | 44 | €494 | €541 | +€47 | +9.5% |
| Suppliers | 440/4 | €494 | €541 | +€47 | +9.5% |
| Taxes, remuneration and social security | 45 | €4,314 | €4,479 | +€165 | +3.8% |
| Taxes | 450/3 | €4,314 | €4,479 | +€165 | +3.8% |
| Other amounts payable | 47/48 | €46,565 | €46,589 | +€24 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | - | -€1,130 | |
| Other operating charges | 640/8 | €399 | €438 | +€39 | +9.7% |
| Gross operating margin | 9900 | €58,957 | €63,722 | +€4,764 | +8.1% |
| Operating profit (loss) | 9901 | €57,428 | €63,284 | +€5,856 | +10.2% |
| Financial charges | 65/66B | €203 | €218 | +€15 | +7.6% |
| Recurring financial charges | 65 | €203 | €218 | +€15 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €57,225 | €63,066 | +€5,841 | +10.2% |
| Income taxes | 67/77 | €14,764 | €16,396 | +€1,631 | +11.0% |
| Profit (loss) for the period | 9904 | €42,461 | €46,670 | +€4,209 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,461 | €46,670 | +€4,209 | +9.9% |
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 9 October 2026 via checked.be.