FIDYS: 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.
FIDYS
Largest movements
- Cash +€34,323
up €34,323 (+15.3%), from €223,647 to €257,970
mainly Net result for the year (+€49,884) and Other debts (+€25,053)
- Tangible fixed assets -€8,594
down €8,594 (-15.9%), from €54,038 to €45,444
of which Land and buildings: -€6,248
- Receivables within one year +€4,058
up €4,058 (+17.7%), from €22,964 to €27,022
of which Trade receivables: +€2,598
- Other debts +€25,053
up €25,053 (+126%), from €19,947 to €45,000
- Debts after one year -€6,683
down €6,683 (-25.5%), from €26,222 to €19,539
- Profit (loss) carried forward +€4,884
up €4,884 (+2.2%), from €222,796 to €227,680
- Gross operating margin +€3,019
up €3,019 (+2.9%), from €104,191 to €107,210
- Write-downs +€2,224
up €2,224 (+1,934%), from €115 to €2,339
- Depreciation -€1,727
down €1,727 (-10.8%), from €15,920 to €14,193
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.
Derived cash bridge
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 | €310,004 | €336,800 | +€26,796 | +8.6% |
| Fixed assets | 21/28 | €54,459 | €45,523 | -€8,936 | -16.4% |
| Intangible fixed assets | 21 | €421 | €79 | -€342 | -81.2% |
| Tangible fixed assets | 22/27 | €54,038 | €45,444 | -€8,594 | -15.9% |
| Land and buildings | 22 | €37,489 | €31,241 | -€6,248 | -16.7% |
| Furniture and vehicles | 24 | €12,003 | €10,290 | -€1,713 | -14.3% |
| Other tangible fixed assets | 26 | €4,546 | €3,913 | -€633 | -13.9% |
| Current assets | 29/58 | €255,545 | €291,277 | +€35,732 | +14.0% |
| Amounts receivable after more than one year | 29 | €8,934 | €6,285 | -€2,649 | -29.7% |
| Other amounts receivable | 291 | €8,934 | €6,285 | -€2,649 | -29.7% |
| Amounts receivable within one year | 40/41 | €22,964 | €27,022 | +€4,058 | +17.7% |
| Trade receivables | 40 | €22,964 | €25,562 | +€2,598 | +11.3% |
| Other amounts receivable | 41 | - | €1,460 | +€1,460 | |
| Cash at bank and in hand | 54/58 | €223,647 | €257,970 | +€34,323 | +15.3% |
| Total equity and liabilities | 10/49 | €310,004 | €336,800 | +€26,796 | +8.6% |
| Equity | 10/15 | €237,196 | €242,080 | +€4,884 | +2.1% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,796 | €227,680 | +€4,884 | +2.2% |
| Amounts payable | 17/49 | €72,808 | €94,720 | +€21,912 | +30.1% |
| Amounts payable after more than one year | 17 | €26,222 | €19,539 | -€6,683 | -25.5% |
| Financial debts | 170/4 | €26,222 | €19,539 | -€6,683 | -25.5% |
| Amounts payable within one year | 42/48 | €46,586 | €75,181 | +€28,595 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €6,240 | €6,683 | +€443 | +7.1% |
| Trade debts | 44 | €28 | €2,163 | +€2,135 | +7,625% |
| Suppliers | 440/4 | €28 | €2,163 | +€2,135 | +7,625% |
| Taxes, remuneration and social security | 45 | €20,371 | €21,335 | +€964 | +4.7% |
| Taxes | 450/3 | €15,272 | €16,083 | +€811 | +5.3% |
| Remuneration and social security | 454/9 | €5,099 | €5,252 | +€153 | +3.0% |
| Other amounts payable | 47/48 | €19,947 | €45,000 | +€25,053 | +126% |
| Remuneration, social security and pensions | 62 | €23,061 | €22,848 | -€213 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,920 | €14,193 | -€1,727 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €115 | €2,339 | +€2,224 | +1,934% |
| Other operating charges | 640/8 | €1,832 | €2,728 | +€896 | +48.9% |
| Gross operating margin | 9900 | €104,191 | €107,210 | +€3,019 | +2.9% |
| Operating profit (loss) | 9901 | €63,263 | €65,102 | +€1,839 | +2.9% |
| Financial income | 75/76B | €1,621 | €715 | -€906 | -55.9% |
| Recurring financial income | 75 | €1,621 | €715 | -€906 | -55.9% |
| Financial charges | 65/66B | €2,229 | €1,672 | -€557 | -25.0% |
| Recurring financial charges | 65 | €2,229 | €1,672 | -€557 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €62,655 | €64,145 | +€1,490 | +2.4% |
| Income taxes | 67/77 | €13,413 | €14,261 | +€848 | +6.3% |
| Profit (loss) for the period | 9904 | €49,242 | €49,884 | +€642 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,242 | €49,884 | +€642 | +1.3% |
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 13 October 2026 via checked.be.