Fidus Consulting: 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.
Fidus Consulting
Largest movements
- Receivables within one year -€28,072
down €28,072 (-54.9%), from €51,154 to €23,081
of which Other amounts receivable: -€14,609
- Tangible fixed assets -€11,787
down €11,787 (-35.9%), from €32,790 to €21,002
of which Furniture and vehicles: -€9,443
- Cash +€5,113
up €5,113 (+5.5%), from €92,961 to €98,074
mainly Net result for the year (+€94,105) and Other debts (+€75,556)
- Current investments -€5,000
down €5,000 (-35.8%), from €13,963 to €8,963
- Profit (loss) carried forward -€110,863
down €110,863 (-98.1%), from €112,968 to €2,105
- Other debts +€75,556
up €75,556 (+160.6%), from €47,059 to €122,615
- Tax, wage and social debts -€6,310
down €6,310 (-33.8%), from €18,640 to €12,331
- Trade debts +€3,071
up €3,071 (+287.7%), from €1,068 to €4,139
- Gross operating margin +€14,648
up €14,648 (+12.1%), from €121,400 to €136,049
- Depreciation +€9,668
up €9,668 (+142.9%), from €6,764 to €16,432
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 | €200,195 | €161,650 | -€38,545 | -19.3% |
| Fixed assets | 21/28 | €32,790 | €21,002 | -€11,787 | -35.9% |
| Tangible fixed assets | 22/27 | €32,790 | €21,002 | -€11,787 | -35.9% |
| Land and buildings | 22 | €6,145 | €4,757 | -€1,388 | -22.6% |
| Plant, machinery and equipment | 23 | €88 | €0 | -€88 | -100.0% |
| Furniture and vehicles | 24 | €24,538 | €15,095 | -€9,443 | -38.5% |
| Other tangible fixed assets | 26 | €2,019 | €1,150 | -€869 | -43.0% |
| Current assets | 29/58 | €167,405 | €140,648 | -€26,757 | -16.0% |
| Amounts receivable within one year | 40/41 | €51,154 | €23,081 | -€28,072 | -54.9% |
| Trade receivables | 40 | €35,077 | €21,614 | -€13,464 | -38.4% |
| Other amounts receivable | 41 | €16,076 | €1,468 | -€14,609 | -90.9% |
| Current investments | 50/53 | €13,963 | €8,963 | -€5,000 | -35.8% |
| Cash at bank and in hand | 54/58 | €92,961 | €98,074 | +€5,113 | +5.5% |
| Deferred charges and accrued income | 490/1 | €9,328 | €10,529 | +€1,202 | +12.9% |
| Total equity and liabilities | 10/49 | €200,195 | €161,650 | -€38,545 | -19.3% |
| Equity | 10/15 | €133,428 | €22,565 | -€110,863 | -83.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,968 | €2,105 | -€110,863 | -98.1% |
| Amounts payable | 17/49 | €66,767 | €139,085 | +€72,318 | +108.3% |
| Amounts payable within one year | 42/48 | €66,767 | €139,085 | +€72,318 | +108.3% |
| Trade debts | 44 | €1,068 | €4,139 | +€3,071 | +287.7% |
| Suppliers | 440/4 | €1,068 | €4,139 | +€3,071 | +287.7% |
| Taxes, remuneration and social security | 45 | €18,640 | €12,331 | -€6,310 | -33.8% |
| Taxes | 450/3 | €18,640 | €12,331 | -€6,310 | -33.8% |
| Other amounts payable | 47/48 | €47,059 | €122,615 | +€75,556 | +160.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,764 | €16,432 | +€9,668 | +142.9% |
| Other operating charges | 640/8 | €887 | €689 | -€199 | -22.4% |
| Gross operating margin | 9900 | €121,400 | €136,049 | +€14,648 | +12.1% |
| Operating profit (loss) | 9901 | €113,749 | €118,928 | +€5,179 | +4.6% |
| Financial income | 75/76B | €664 | €843 | +€179 | +27.0% |
| Recurring financial income | 75 | €664 | €843 | +€179 | +27.0% |
| Financial charges | 65/66B | €1,034 | €275 | -€759 | -73.4% |
| Recurring financial charges | 65 | €1,034 | €275 | -€759 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €113,379 | €119,495 | +€6,117 | +5.4% |
| Income taxes | 67/77 | €24,089 | €25,390 | +€1,302 | +5.4% |
| Profit (loss) for the period | 9904 | €89,290 | €94,105 | +€4,815 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,290 | €94,105 | +€4,815 | +5.4% |
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 12 October 2026 via checked.be.