FIDUPLAN: 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.
FIDUPLAN
Largest movements
- Receivables within one year +€488,428
up €488,428 (+143.1%), from €341,282 to €829,709
of which Other amounts receivable: +€392,802
- Tangible fixed assets -€30,619
down €30,619 (-22.3%), from €137,094 to €106,476
of which Furniture and vehicles: -€26,100
- Cash -€23,556
down €23,556 (-10.4%), from €227,570 to €204,014
mainly Receivables within one year (-€488,428) and Other debts (-€138,321)
- Intangible fixed assets -€13,025
down €13,025 (-12.8%), from €101,683 to €88,658
- Tax, wage and social debts +€218,346
up €218,346 (+191.7%), from €113,885 to €332,231
of which Remuneration and social security: +€227,605
- Profit (loss) carried forward +€216,202
up €216,202 (+63.9%), from €338,381 to €554,583
- Other debts -€138,321
down €138,321 (-88.9%), from €155,655 to €17,334
- Trade debts +€132,884
up €132,884 (+93.6%), from €142,019 to €274,903
- Gross operating margin +€585,035
up €585,035 (+113.0%), from €517,540 to €1.1m
- Staff costs +€434,582
up €434,582 (+141.7%), from €306,648 to €741,230
- Taxes +€48,856
up €48,856 (+154.6%), from €31,611 to €80,466
- Depreciation +€27,948
up €27,948 (+97.0%), from €28,817 to €56,766
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,361 | €1,258,039 | +€418,678 | +49.9% |
| Fixed assets | 21/28 | €239,339 | €195,696 | -€43,644 | -18.2% |
| Intangible fixed assets | 21 | €101,683 | €88,658 | -€13,025 | -12.8% |
| Tangible fixed assets | 22/27 | €137,094 | €106,476 | -€30,619 | -22.3% |
| Land and buildings | 22 | €12,428 | €10,641 | -€1,786 | -14.4% |
| Plant, machinery and equipment | 23 | €17,138 | €14,407 | -€2,732 | -15.9% |
| Furniture and vehicles | 24 | €107,528 | €81,428 | -€26,100 | -24.3% |
| Financial fixed assets | 28 | €561 | €561 | = | 0.0% |
| Current assets | 29/58 | €600,022 | €1,062,343 | +€462,321 | +77.1% |
| Amounts receivable within one year | 40/41 | €341,282 | €829,709 | +€488,428 | +143.1% |
| Trade receivables | 40 | €329,013 | €424,638 | +€95,625 | +29.1% |
| Other amounts receivable | 41 | €12,269 | €405,071 | +€392,802 | +3201.6% |
| Cash at bank and in hand | 54/58 | €227,570 | €204,014 | -€23,556 | -10.4% |
| Deferred charges and accrued income | 490/1 | €31,170 | €28,620 | -€2,551 | -8.2% |
| Total equity and liabilities | 10/49 | €839,361 | €1,258,039 | +€418,678 | +49.9% |
| Equity | 10/15 | €411,453 | €627,655 | +€216,202 | +52.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,073 | €11,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,873 | €4,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338,381 | €554,583 | +€216,202 | +63.9% |
| Amounts payable | 17/49 | €427,908 | €630,384 | +€202,476 | +47.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €420,408 | €624,468 | +€204,060 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €142,019 | €274,903 | +€132,884 | +93.6% |
| Suppliers | 440/4 | €142,019 | €274,903 | +€132,884 | +93.6% |
| Advances received on contracts in progress | 46 | €8,850 | €0 | -€8,850 | -100.0% |
| Taxes, remuneration and social security | 45 | €113,885 | €332,231 | +€218,346 | +191.7% |
| Taxes | 450/3 | €9,668 | €409 | -€9,259 | -95.8% |
| Remuneration and social security | 454/9 | €104,217 | €331,822 | +€227,605 | +218.4% |
| Other amounts payable | 47/48 | €155,655 | €17,334 | -€138,321 | -88.9% |
| Accrued charges and deferred income | 492/3 | €7,500 | €5,916 | -€1,584 | -21.1% |
| Non-recurring operating income | 76A | - | €3,620 | +€3,620 | |
| Remuneration, social security and pensions | 62 | €306,648 | €741,230 | +€434,582 | +141.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,817 | €56,766 | +€27,948 | +97.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €6,418 | +€6,418 | |
| Other operating charges | 640/8 | €1,716 | €6,525 | +€4,809 | +280.2% |
| Non-recurring operating charges | 66A | €0 | €50 | +€50 | |
| Gross operating margin | 9900 | €517,540 | €1,102,575 | +€585,035 | +113.0% |
| Operating profit (loss) | 9901 | €180,358 | €291,586 | +€111,228 | +61.7% |
| Financial income | 75/76B | €2,671 | €6,720 | +€4,049 | +151.6% |
| Recurring financial income | 75 | €2,671 | €6,720 | +€4,049 | +151.6% |
| Financial charges | 65/66B | €4,306 | €1,637 | -€2,669 | -62.0% |
| Recurring financial charges | 65 | €4,306 | €1,637 | -€2,669 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €178,723 | €296,669 | +€117,946 | +66.0% |
| Income taxes | 67/77 | €31,611 | €80,466 | +€48,856 | +154.6% |
| Profit (loss) for the period | 9904 | €147,112 | €216,202 | +€69,090 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,112 | €216,202 | +€69,090 | +47.0% |
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 3 October 2026 via checked.be.