FIDUVER & PARTNERS: what changed
What changed
FIDUVER & PARTNERS
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
€130,371
2024 · €114,637+€15,734
Equity
€603,976
2024 · €533,755+€70,221
Cash
€379,852
2024 · €323,967+€55,885
Balance sheet total
€738,131
2024 · €640,725+€97,406
Largest movements
Assets
- Cash +€55,885
up €55,885 (+17.3%), from €323,967 to €379,852
mainly Net result for the year (+€130,371) and Tax, wage and social debts (+€33,046)
- Current investments +€25,333
up €25,333 (+21.7%), from €116,979 to €142,312
- Receivables within one year +€19,842
up €19,842 (+10.4%), from €190,254 to €210,096
Equity and liabilities
- Reserves +€70,221
up €70,221 (+29.0%), from €242,280 to €312,501
of which Distributable reserves: +€70,221
- Tax, wage and social debts +€33,046
up €33,046 (+43.2%), from €76,465 to €109,511
of which Taxes: +€32,575
Income statement
- Gross operating margin +€19,035
up €19,035 (+6.3%), from €300,841 to €319,876
- Depreciation -€15,569
down €15,569 (-95.4%), from €16,325 to €756
- Taxes +€9,552
up €9,552 (+23.3%), from €40,923 to €50,475
- Financial income -€5,168
down €5,168 (-63.7%), from €8,112 to €2,944
- Staff costs +€4,388
up €4,388 (+3.5%), from €125,124 to €129,512
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€114,637
Gross operating margin
+€19,035
Staff costs
-€4,388
Depreciation
+€15,569
Other operating charges
+€304
Other operating items
-€1,029
Financial income
-€5,168
Financial charges
+€963
Taxes
-€9,552
Result 2025
€130,371
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€141,158
Investment
-€25,333
Financing
-€59,940
Cash 2024
€323,967
From operations (derived)
+€141,158
Net result for the year
+€130,371
Depreciation
+€756
Receivables within one year
-€19,842
Deferred charges and accrued income
+€2,898
Trade debts
-€5,829
Tax, wage and social debts
+€33,046
Other debts
-€241
Investment (derived)
-€25,333
Current investments
-€25,333
Financing
-€59,940
Current portion of long-term debt
+€210
Contributions, distributions and other
-€60,150
Cash 2025
€379,852
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €640,725 | €738,131 | +€97,406 | +15.2% |
| Fixed assets | 21/28 | €2,709 | €1,953 | -€756 | -27.9% |
| Tangible fixed assets | 22/27 | €2,709 | €1,953 | -€756 | -27.9% |
| Furniture and vehicles | 24 | €2,709 | €1,953 | -€756 | -27.9% |
| Current assets | 29/58 | €638,016 | €736,178 | +€98,162 | +15.4% |
| Amounts receivable within one year | 40/41 | €190,254 | €210,096 | +€19,842 | +10.4% |
| Trade receivables | 40 | €190,254 | €210,096 | +€19,842 | +10.4% |
| Current investments | 50/53 | €116,979 | €142,312 | +€25,333 | +21.7% |
| Cash at bank and in hand | 54/58 | €323,967 | €379,852 | +€55,885 | +17.3% |
| Deferred charges and accrued income | 490/1 | €6,816 | €3,918 | -€2,898 | -42.5% |
| Total equity and liabilities | 10/49 | €640,725 | €738,131 | +€97,406 | +15.2% |
| Equity | 10/15 | €533,755 | €603,976 | +€70,221 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €242,280 | €312,501 | +€70,221 | +29.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,469 | €1,469 | = | 0.0% |
| Distributable reserves | 133 | €238,951 | €309,172 | +€70,221 | +29.4% |
| Profit (loss) carried forward | 14 | €285,275 | €285,275 | = | 0.0% |
| Amounts payable | 17/49 | €106,970 | €134,155 | +€27,185 | +25.4% |
| Amounts payable within one year | 42/48 | €106,970 | €134,155 | +€27,185 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €4,872 | €5,082 | +€210 | +4.3% |
| Trade debts | 44 | €25,376 | €19,548 | -€5,829 | -23.0% |
| Suppliers | 440/4 | €25,376 | €19,548 | -€5,829 | -23.0% |
| Taxes, remuneration and social security | 45 | €76,465 | €109,511 | +€33,046 | +43.2% |
| Taxes | 450/3 | €61,394 | €93,970 | +€32,575 | +53.1% |
| Remuneration and social security | 454/9 | €15,071 | €15,541 | +€470 | +3.1% |
| Other amounts payable | 47/48 | €256 | €15 | -€241 | -94.2% |
| Remuneration, social security and pensions | 62 | €125,124 | €129,512 | +€4,388 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,325 | €756 | -€15,569 | -95.4% |
| Other operating charges | 640/8 | €6,492 | €6,188 | -€304 | -4.7% |
| Non-recurring operating charges | 66A | €2,742 | €3,772 | +€1,029 | +37.5% |
| Gross operating margin | 9900 | €300,841 | €319,876 | +€19,035 | +6.3% |
| Operating profit (loss) | 9901 | €150,158 | €179,648 | +€29,491 | +19.6% |
| Financial income | 75/76B | €8,112 | €2,944 | -€5,168 | -63.7% |
| Recurring financial income | 75 | €8,112 | €2,944 | -€5,168 | -63.7% |
| Financial charges | 65/66B | €2,710 | €1,747 | -€963 | -35.5% |
| Recurring financial charges | 65 | €1,849 | €1,747 | -€103 | -5.5% |
| Non-recurring financial charges | 66B | €861 | - | -€861 | |
| Profit (loss) for the period before taxes | 9903 | €155,559 | €180,846 | +€25,286 | +16.3% |
| Income taxes | 67/77 | €40,923 | €50,475 | +€9,552 | +23.3% |
| Profit (loss) for the period | 9904 | €114,637 | €130,371 | +€15,734 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,637 | €130,371 | +€15,734 | +13.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.