FIDULAB: 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.
FIDULAB
Largest movements
- Cash +€22,902
up €22,902 (+45.3%), from €50,592 to €73,493
mainly Net result for the year (+€27,158) and Depreciation (+€4,254)
- Receivables within one year +€1,371
up €1,371 (+14.0%), from €9,778 to €11,149
of which Trade receivables: +€2,066
- Tangible fixed assets +€1,369
up €1,369 (+3.7%), from €36,760 to €38,129
of which Plant, machinery and equipment: +€4,425
- Reserves +€27,000
up €27,000 (+112.5%), from €24,000 to €51,000
- Debts after one year -€2,426
down €2,426 (-92.1%), from €2,633 to €207
- Trade debts +€2,404
up €2,404 (+887.6%), from €271 to €2,675
- Gross operating margin +€16,118
up €16,118 (+57.6%), from €27,967 to €44,085
- Taxes +€3,995
up €3,995 (+56.6%), from €7,057 to €11,052
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 | €97,648 | €124,290 | +€26,642 | +27.3% |
| Fixed assets | 21/28 | €36,760 | €38,129 | +€1,369 | +3.7% |
| Tangible fixed assets | 22/27 | €36,760 | €38,129 | +€1,369 | +3.7% |
| Land and buildings | 22 | €32,929 | €30,273 | -€2,655 | -8.1% |
| Plant, machinery and equipment | 23 | €3,372 | €7,797 | +€4,425 | +131.2% |
| Furniture and vehicles | 24 | €459 | €58 | -€401 | -87.3% |
| Current assets | 29/58 | €60,888 | €86,161 | +€25,273 | +41.5% |
| Amounts receivable within one year | 40/41 | €9,778 | €11,149 | +€1,371 | +14.0% |
| Trade receivables | 40 | €9,083 | €11,149 | +€2,066 | +22.7% |
| Other amounts receivable | 41 | €695 | - | -€695 | |
| Cash at bank and in hand | 54/58 | €50,592 | €73,493 | +€22,902 | +45.3% |
| Deferred charges and accrued income | 490/1 | €518 | €1,519 | +€1,000 | +193.0% |
| Total equity and liabilities | 10/49 | €97,648 | €124,290 | +€26,642 | +27.3% |
| Equity | 10/15 | €90,585 | €117,743 | +€27,158 | +30.0% |
| Contributions | 10/11 | €12,180 | €12,180 | = | 0.0% |
| Reserves | 13 | €24,000 | €51,000 | +€27,000 | +112.5% |
| Distributable reserves | 133 | €24,000 | €51,000 | +€27,000 | +112.5% |
| Profit (loss) carried forward | 14 | €54,405 | €54,563 | +€158 | +0.3% |
| Amounts payable | 17/49 | €7,063 | €6,547 | -€516 | -7.3% |
| Amounts payable after more than one year | 17 | €2,633 | €207 | -€2,426 | -92.1% |
| Financial debts | 170/4 | €2,633 | €207 | -€2,426 | -92.1% |
| Amounts payable within one year | 42/48 | €4,430 | €6,340 | +€1,909 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €2,324 | €2,426 | +€102 | +4.4% |
| Trade debts | 44 | €271 | €2,675 | +€2,404 | +887.6% |
| Suppliers | 440/4 | €271 | €2,675 | +€2,404 | +887.6% |
| Taxes, remuneration and social security | 45 | €1,836 | €1,239 | -€597 | -32.5% |
| Taxes | 450/3 | €1,836 | €1,239 | -€597 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,362 | €4,254 | -€108 | -2.5% |
| Other operating charges | 640/8 | €1,221 | €1,156 | -€65 | -5.3% |
| Gross operating margin | 9900 | €27,967 | €44,085 | +€16,118 | +57.6% |
| Operating profit (loss) | 9901 | €22,385 | €38,675 | +€16,290 | +72.8% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €788 | €508 | -€280 | -35.5% |
| Recurring financial charges | 65 | €788 | €508 | -€280 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €21,597 | €38,211 | +€16,614 | +76.9% |
| Income taxes | 67/77 | €7,057 | €11,052 | +€3,995 | +56.6% |
| Profit (loss) for the period | 9904 | €14,539 | €27,158 | +€12,619 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,539 | €27,158 | +€12,619 | +86.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.