FluidDa: 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.
What changed
FluidDa
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€66,440
2024 · -€78,367+€11,927
Equity
-€1.7m
2024 · -€1.6m-€66,440
Cash
€580,844
2024 · €572,808+€8,036
Balance sheet total
€5.5m
2024 · €4.2m+€1.3m
Largest movements
Assets
- Receivables within one year +€743,437
up €743,437 (+54.3%), from €1.4m to €2.1m
of which Trade receivables: +€666,206
- Current investments +€600,000
up €600,000, from €0 to €600,000
Equity and liabilities
- Debts after one year -€2.5m
down €2.5m (-95.9%), from €2.6m to €108,000
- Current portion of long-term debt +€2.5m
up €2.5m (+3109.6%), from €79,876 to €2.6m
- Accrued charges and deferred income +€698,276
up €698,276 (+44.6%), from €1.6m to €2.3m
- Trade debts +€681,083
up €681,083 (+73.5%), from €926,429 to €1.6m
- Profit (loss) carried forward -€66,440
down €66,440 (-1.8%), from -€3.8m to -€3.8m
Income statement
- Staff costs -€173,364
down €173,364 (-15.4%), from €1.1m to €951,007
- Financial charges +€141,367
up €141,367 (+42.5%), from €332,768 to €474,135
of which Financial charges: +€141,367
- Financial income +€61,259
up €61,259 (+131.0%), from €46,745 to €108,004
- Other operating charges +€61,126
up €61,126 (+194.2%), from €31,483 to €92,609
- Depreciation +€25,317
up €25,317 (+4.2%), from €606,825 to €632,142
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.
Result 2024
-€78,367
Gross operating margin
+€12,071
Staff costs
+€173,364
Depreciation
-€25,317
Other operating charges
-€61,126
Financial income
+€61,259
Financial charges
-€141,367
Taxes
-€6,956
Result 2025
-€66,440
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.
From operations
+€1.2m
Investment
-€1.2m
Financing
-€16,174
Cash 2024
€572,808
From operations (derived)
+€1.2m
Net result for the year
-€66,440
Depreciation
+€632,142
Receivables within one year
-€743,437
Deferred charges and accrued income
+€19,556
Trade debts
+€681,083
Tax, wage and social debts
-€8,567
Other debts
-€285
Accrued charges and deferred income
+€698,276
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€588,119
Current investments
-€600,000
Financing
-€16,174
Debts after one year
-€2.5m
Current portion of long-term debt
+€2.5m
Cash 2025
€580,844
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,175,558 | €5,463,451 | +€1.3m | +30.8% |
| Fixed assets | 21/28 | €2,134,646 | €2,090,623 | -€44,023 | -2.1% |
| Intangible fixed assets | 21 | €1,604,646 | €1,563,718 | -€40,928 | -2.6% |
| Tangible fixed assets | 22/27 | €72,564 | €69,469 | -€3,095 | -4.3% |
| Plant, machinery and equipment | 23 | €31,908 | €23,244 | -€8,664 | -27.2% |
| Furniture and vehicles | 24 | €27,957 | €35,831 | +€7,874 | +28.2% |
| Other tangible fixed assets | 26 | €12,700 | €10,394 | -€2,306 | -18.2% |
| Financial fixed assets | 28 | €457,436 | €457,436 | = | 0.0% |
| Current assets | 29/58 | €2,040,911 | €3,372,828 | +€1.3m | +65.3% |
| Amounts receivable within one year | 40/41 | €1,370,028 | €2,113,464 | +€743,437 | +54.3% |
| Trade receivables | 40 | €1,196,927 | €1,863,133 | +€666,206 | +55.7% |
| Other amounts receivable | 41 | €173,101 | €250,331 | +€77,230 | +44.6% |
| Current investments | 50/53 | €0 | €600,000 | +€600,000 | |
| Cash at bank and in hand | 54/58 | €572,808 | €580,844 | +€8,036 | +1.4% |
| Deferred charges and accrued income | 490/1 | €98,076 | €78,520 | -€19,556 | -19.9% |
| Total equity and liabilities | 10/49 | €4,175,558 | €5,463,451 | +€1.3m | +30.8% |
| Equity | 10/15 | -€1,646,109 | -€1,712,549 | -€66,440 | -4.0% |
| Contributions | 10/11 | €2,109,890 | €2,109,890 | = | 0.0% |
| Capital | 10 | €121,770 | €121,770 | = | 0.0% |
| Issued capital | 100 | €121,770 | €121,770 | = | 0.0% |
| Contributions outside capital | 11 | €1,988,120 | €1,988,120 | = | 0.0% |
| Share premium | 1100/10 | €1,988,120 | €1,988,120 | = | 0.0% |
| Reserves | 13 | €10,989 | €10,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,989 | €10,989 | = | 0.0% |
| Legal reserve | 130 | €10,989 | €10,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,766,988 | -€3,833,428 | -€66,440 | -1.8% |
| Amounts payable | 17/49 | €5,821,667 | €7,176,000 | +€1.4m | +23.3% |
| Amounts payable after more than one year | 17 | €2,608,000 | €108,000 | -€2.5m | -95.9% |
| Financial debts | 170/4 | €2,608,000 | €108,000 | -€2.5m | -95.9% |
| Amounts payable within one year | 42/48 | €1,648,034 | €4,804,092 | +€3.2m | +191.5% |
| Current portion of amounts payable after more than one year | 42 | €79,876 | €2,563,703 | +€2.5m | +3109.6% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €926,429 | €1,607,512 | +€681,083 | +73.5% |
| Suppliers | 440/4 | €926,429 | €1,607,512 | +€681,083 | +73.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €141,444 | €132,877 | -€8,567 | -6.1% |
| Taxes | 450/3 | €20,400 | €19,863 | -€537 | -2.6% |
| Remuneration and social security | 454/9 | €121,044 | €113,014 | -€8,030 | -6.6% |
| Other amounts payable | 47/48 | €285 | €0 | -€285 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,565,632 | €2,263,909 | +€698,276 | +44.6% |
| Non-recurring operating income | 76A | €15,360 | €0 | -€15,360 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,124,370 | €951,007 | -€173,364 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606,825 | €632,142 | +€25,317 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €31,483 | €92,609 | +€61,126 | +194.2% |
| Gross operating margin | 9900 | €1,940,010 | €1,952,081 | +€12,071 | +0.6% |
| Operating profit (loss) | 9901 | €177,332 | €276,323 | +€98,991 | +55.8% |
| Financial income | 75/76B | €46,745 | €108,004 | +€61,259 | +131.0% |
| Recurring financial income | 75 | €46,745 | €108,004 | +€61,259 | +131.0% |
| Financial charges | 65/66B | €332,768 | €474,135 | +€141,367 | +42.5% |
| Recurring financial charges | 65 | €332,768 | €474,135 | +€141,367 | +42.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€108,691 | -€89,808 | +€18,883 | +17.4% |
| Income taxes | 67/77 | -€30,324 | -€23,367 | +€6,956 | +22.9% |
| Profit (loss) for the period | 9904 | -€78,367 | -€66,440 | +€11,927 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,367 | -€66,440 | +€11,927 | +15.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.