FIDULYS: 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.
FIDULYS
Largest movements
- Cash -€61,878
down €61,878 (-98.7%), from €62,672 to €794
mainly Other debts (-€41,335) and Receivables after one year (-€33,326)
- Receivables after one year +€33,326
new in 2025: €33,326
- Receivables within one year -€27,247
down €27,247 (-48.2%), from €56,564 to €29,318
of which Trade receivables: -€14,970
- Other debts -€41,335
down €41,335 (-95.7%), from €43,178 to €1,842
- Trade debts -€32,751
down €32,751 (-90.8%), from €36,071 to €3,320
- Accrued charges and deferred income +€12,998
up €12,998 (+272%), from €4,778 to €17,777
- Reserves +€11,329
up €11,329 (+32.1%), from €35,274 to €46,603
- Tax, wage and social debts -€5,880
down €5,880 (-20.0%), from €29,336 to €23,456
- Gross operating margin -€10,053
down €10,053 (-20.8%), from €48,365 to €38,313
- Taxes -€4,318
down €4,318 (-56.4%), from €7,651 to €3,333
- Write-downs +€2,217
new in 2025: €2,217
- Financial charges +€642
up €642 (+38.5%), from €1,668 to €2,310
- Other operating charges -€592
down €592 (-63.8%), from €927 to €335
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 | €150,636 | €94,998 | -€55,639 | -36.9% |
| Fixed assets | 21/28 | €31,400 | €31,520 | +€120 | +0.4% |
| Financial fixed assets | 28 | €31,400 | €31,520 | +€120 | +0.4% |
| Current assets | 29/58 | €119,236 | €63,478 | -€55,759 | -46.8% |
| Amounts receivable after more than one year | 29 | - | €33,326 | +€33,326 | |
| Other amounts receivable | 291 | - | €33,326 | +€33,326 | |
| Amounts receivable within one year | 40/41 | €56,564 | €29,318 | -€27,247 | -48.2% |
| Trade receivables | 40 | €44,152 | €29,182 | -€14,970 | -33.9% |
| Other amounts receivable | 41 | €12,413 | €136 | -€12,277 | -98.9% |
| Cash at bank and in hand | 54/58 | €62,672 | €794 | -€61,878 | -98.7% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €150,636 | €94,998 | -€55,639 | -36.9% |
| Equity | 10/15 | €37,274 | €48,603 | +€11,329 | +30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,274 | €46,603 | +€11,329 | +32.1% |
| Distributable reserves | 133 | €35,274 | €46,603 | +€11,329 | +32.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,363 | €46,395 | -€66,968 | -59.1% |
| Amounts payable within one year | 42/48 | €108,584 | €28,618 | -€79,966 | -73.6% |
| Trade debts | 44 | €36,071 | €3,320 | -€32,751 | -90.8% |
| Suppliers | 440/4 | €36,071 | €3,320 | -€32,751 | -90.8% |
| Taxes, remuneration and social security | 45 | €29,336 | €23,456 | -€5,880 | -20.0% |
| Taxes | 450/3 | €29,336 | €23,456 | -€5,880 | -20.0% |
| Other amounts payable | 47/48 | €43,178 | €1,842 | -€41,335 | -95.7% |
| Accrued charges and deferred income | 492/3 | €4,778 | €17,777 | +€12,998 | +272% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,217 | +€2,217 | |
| Other operating charges | 640/8 | €927 | €335 | -€592 | -63.8% |
| Gross operating margin | 9900 | €48,365 | €38,313 | -€10,053 | -20.8% |
| Operating profit (loss) | 9901 | €47,438 | €35,761 | -€11,678 | -24.6% |
| Financial income | 75/76B | €0 | €91 | +€91 | |
| Recurring financial income | 75 | €0 | €91 | +€91 | |
| Financial charges | 65/66B | €1,668 | €2,310 | +€642 | +38.5% |
| Recurring financial charges | 65 | €1,668 | €2,310 | +€642 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €45,770 | €33,542 | -€12,229 | -26.7% |
| Income taxes | 67/77 | €7,651 | €3,333 | -€4,318 | -56.4% |
| Profit (loss) for the period | 9904 | €38,120 | €30,209 | -€7,911 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,120 | €30,209 | -€7,911 | -20.8% |
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 14 October 2026 via checked.be.