FIDUSERVYS: 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.
FIDUSERVYS
Largest movements
- Cash +€44,400
up €44,400 (+158.6%), from €28,003 to €72,403
mainly Net result for the year (+€46,351) and Other debts (+€14,544)
- Tangible fixed assets -€11,240
down €11,240 (-11.0%), from €102,034 to €90,794
of which Furniture and vehicles: -€7,295
- Current investments -€9,378
down €9,378 (-66.6%), from €14,080 to €4,702
- Receivables within one year +€6,190
up €6,190 (+16.3%), from €38,092 to €44,282
of which Other amounts receivable: +€5,000
- Reserves +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Other debts +€14,544
up €14,544 (+40.9%), from €35,586 to €50,131
- Debts after one year -€5,281
no longer reported in 2025 (was €5,281)
- Tax, wage and social debts -€2,468
down €2,468 (-19.7%), from €12,537 to €10,068
- Gross operating margin -€28,556
down €28,556 (-27.6%), from €103,339 to €74,783
- Taxes -€5,403
down €5,403 (-24.5%), from €22,072 to €16,669
- Financial income +€3,908
up €3,908 (+186.9%), from €2,091 to €5,998
- Financial charges +€1,154
up €1,154 (+39.8%), from €2,897 to €4,051
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 | €184,898 | €215,275 | +€30,377 | +16.4% |
| Fixed assets | 21/28 | €102,134 | €90,894 | -€11,240 | -11.0% |
| Tangible fixed assets | 22/27 | €102,034 | €90,794 | -€11,240 | -11.0% |
| Land and buildings | 22 | €82,204 | €78,259 | -€3,944 | -4.8% |
| Furniture and vehicles | 24 | €19,830 | €12,535 | -€7,295 | -36.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €82,764 | €124,380 | +€41,617 | +50.3% |
| Amounts receivable within one year | 40/41 | €38,092 | €44,282 | +€6,190 | +16.3% |
| Trade receivables | 40 | €38,092 | €39,282 | +€1,190 | +3.1% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Current investments | 50/53 | €14,080 | €4,702 | -€9,378 | -66.6% |
| Cash at bank and in hand | 54/58 | €28,003 | €72,403 | +€44,400 | +158.6% |
| Deferred charges and accrued income | 490/1 | €2,589 | €2,994 | +€404 | +15.6% |
| Total equity and liabilities | 10/49 | €184,898 | €215,275 | +€30,377 | +16.4% |
| Equity | 10/15 | €120,500 | €140,352 | +€19,851 | +16.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Distributable reserves | 133 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Profit (loss) carried forward | 14 | €500 | €352 | -€149 | -29.7% |
| Amounts payable | 17/49 | €64,398 | €74,923 | +€10,526 | +16.3% |
| Amounts payable after more than one year | 17 | €5,281 | - | -€5,281 | |
| Financial debts | 170/4 | €5,281 | - | -€5,281 | |
| Amounts payable within one year | 42/48 | €59,116 | €73,611 | +€14,495 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,011 | €5,281 | +€271 | +5.4% |
| Financial debts | 43 | €5,079 | €5,079 | = | 0.0% |
| Credit institutions | 430/8 | €5,079 | €5,079 | = | 0.0% |
| Trade debts | 44 | €904 | €3,052 | +€2,148 | +237.8% |
| Suppliers | 440/4 | €904 | €3,052 | +€2,148 | +237.8% |
| Taxes, remuneration and social security | 45 | €12,537 | €10,068 | -€2,468 | -19.7% |
| Taxes | 450/3 | €12,537 | €10,068 | -€2,468 | -19.7% |
| Other amounts payable | 47/48 | €35,586 | €50,131 | +€14,544 | +40.9% |
| Accrued charges and deferred income | 492/3 | - | €1,312 | +€1,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,841 | €12,422 | +€580 | +4.9% |
| Other operating charges | 640/8 | €1,232 | €1,289 | +€57 | +4.6% |
| Gross operating margin | 9900 | €103,339 | €74,783 | -€28,556 | -27.6% |
| Operating profit (loss) | 9901 | €90,266 | €61,072 | -€29,193 | -32.3% |
| Financial income | 75/76B | €2,091 | €5,998 | +€3,908 | +186.9% |
| Recurring financial income | 75 | €2,091 | €5,998 | +€3,908 | +186.9% |
| Financial charges | 65/66B | €2,897 | €4,051 | +€1,154 | +39.8% |
| Recurring financial charges | 65 | €2,897 | €4,051 | +€1,154 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €89,460 | €63,020 | -€26,439 | -29.6% |
| Income taxes | 67/77 | €22,072 | €16,669 | -€5,403 | -24.5% |
| Profit (loss) for the period | 9904 | €67,388 | €46,351 | -€21,036 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,388 | €46,351 | -€21,036 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.