FIDUSPY: 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.
FIDUSPY
Largest movements
- Tangible fixed assets +€161,994
up €161,994 (+8491.5%), from €1,908 to €163,902
of which Land and buildings: +€163,902
- Intangible fixed assets -€5,225
down €5,225 (-18.2%), from €28,633 to €23,408
- Receivables within one year -€5,118
down €5,118 (-13.1%), from €38,938 to €33,820
of which Trade receivables: -€7,783
- Cash +€2,795
up €2,795 (+80.2%), from €3,485 to €6,280
mainly Debts after one year (+€137,233) and Current portion of long-term debt (+€9,372)
- Debts after one year +€137,233
up €137,233 (+879.4%), from €15,605 to €152,838
- Current portion of long-term debt +€9,372
up €9,372 (+208.6%), from €4,492 to €13,864
- Tax, wage and social debts +€6,067
up €6,067 (+182.3%), from €3,329 to €9,396
- Turnover -€26,627
down €26,627 (-24.2%), from €109,961 to €83,333
- Gross operating margin -€10,885
down €10,885 (-17.9%), from €60,944 to €50,059
- Purchases and services +€9,026
up €9,026 (+18.4%), from €49,017 to €58,043
- Taxes -€5,159
down €5,159 (-81.8%), from €6,309 to €1,150
- Depreciation -€3,896
down €3,896 (-33.3%), from €11,682 to €7,786
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 | €73,644 | €227,410 | +€153,766 | +208.8% |
| Fixed assets | 21/28 | €30,541 | €187,310 | +€156,769 | +513.3% |
| Intangible fixed assets | 21 | €28,633 | €23,408 | -€5,225 | -18.2% |
| Tangible fixed assets | 22/27 | €1,908 | €163,902 | +€161,994 | +8491.5% |
| Land and buildings | 22 | - | €163,902 | +€163,902 | |
| Plant, machinery and equipment | 23 | €68 | - | -€68 | |
| Furniture and vehicles | 24 | €1,840 | - | -€1,840 | |
| Current assets | 29/58 | €43,103 | €40,100 | -€3,003 | -7.0% |
| Amounts receivable within one year | 40/41 | €38,938 | €33,820 | -€5,118 | -13.1% |
| Trade receivables | 40 | €29,116 | €21,334 | -€7,783 | -26.7% |
| Other amounts receivable | 41 | €9,822 | €12,486 | +€2,664 | +27.1% |
| Cash at bank and in hand | 54/58 | €3,485 | €6,280 | +€2,795 | +80.2% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €73,644 | €227,410 | +€153,766 | +208.8% |
| Equity | 10/15 | €49,290 | €51,192 | +€1,902 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,690 | €32,592 | +€1,902 | +6.2% |
| Amounts payable | 17/49 | €24,354 | €176,218 | +€151,864 | +623.6% |
| Amounts payable after more than one year | 17 | €15,605 | €152,838 | +€137,233 | +879.4% |
| Financial debts | 170/4 | €15,605 | €152,838 | +€137,233 | +879.4% |
| Amounts payable within one year | 42/48 | €8,749 | €23,380 | +€14,631 | +167.2% |
| Current portion of amounts payable after more than one year | 42 | €4,492 | €13,864 | +€9,372 | +208.6% |
| Trade debts | 44 | €929 | €121 | -€808 | -87.0% |
| Suppliers | 440/4 | €929 | €121 | -€808 | -87.0% |
| Taxes, remuneration and social security | 45 | €3,329 | €9,396 | +€6,067 | +182.3% |
| Taxes | 450/3 | €3,329 | €9,396 | +€6,067 | +182.3% |
| Turnover | 70 | €109,961 | €83,333 | -€26,627 | -24.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,017 | €58,043 | +€9,026 | +18.4% |
| Remuneration, social security and pensions | 62 | €30,306 | €32,448 | +€2,142 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,682 | €7,786 | -€3,896 | -33.3% |
| Other operating charges | 640/8 | €2,438 | €2,653 | +€215 | +8.8% |
| Non-recurring operating charges | 66A | €1,730 | - | -€1,730 | |
| Gross operating margin | 9900 | €60,944 | €50,059 | -€10,885 | -17.9% |
| Operating profit (loss) | 9901 | €14,789 | €7,173 | -€7,616 | -51.5% |
| Financial income | 75/76B | €680 | €20 | -€660 | -97.0% |
| Recurring financial income | 75 | €680 | €20 | -€660 | -97.0% |
| Financial charges | 65/66B | €1,857 | €4,140 | +€2,284 | +123.0% |
| Recurring financial charges | 65 | €1,857 | €4,140 | +€2,284 | +123.0% |
| Profit (loss) for the period before taxes | 9903 | €13,612 | €3,052 | -€10,559 | -77.6% |
| Income taxes | 67/77 | €6,309 | €1,150 | -€5,159 | -81.8% |
| Profit (loss) for the period | 9904 | €7,303 | €1,902 | -€5,400 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,303 | €1,902 | -€5,400 | -74.0% |
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 28 September 2026 via checked.be.