IN FIDEM: what changed
IN FIDEM
Largest movements
- Cash -€16,246
down €16,246 (-55.2%), from €29,441 to €13,195
mainly Trade debts (-€13,624) and Receivables within one year (-€4,956)
- Receivables within one year +€4,956
up €4,956 (+42.8%), from €11,571 to €16,527
- Receivables after one year -€3,216
down €3,216 (-5.6%), from €57,907 to €54,691
- Trade debts -€13,624
down €13,624 (-96.5%), from €14,125 to €501
- Profit (loss) carried forward -€1,181
new in 2025: -€1,181
- Gross operating margin -€4,332
down €4,332, from €2,067 to -€2,265
- Taxes -€1,298
down €1,298 (-87.0%), from €1,492 to €194
- Financial income +€563
up €563 (+44.0%), from €1,280 to €1,843
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,223 | €84,414 | -€14,810 | -14.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €99,223 | €84,414 | -€14,810 | -14.9% |
| Amounts receivable after more than one year | 29 | €57,907 | €54,691 | -€3,216 | -5.6% |
| Trade receivables | 290 | €57,907 | €54,691 | -€3,216 | -5.6% |
| Amounts receivable within one year | 40/41 | €11,571 | €16,527 | +€4,956 | +42.8% |
| Other amounts receivable | 41 | €11,571 | €16,527 | +€4,956 | +42.8% |
| Cash at bank and in hand | 54/58 | €29,441 | €13,195 | -€16,246 | -55.2% |
| Deferred charges and accrued income | 490/1 | €303 | - | -€303 | |
| Total equity and liabilities | 10/49 | €99,223 | €84,414 | -€14,810 | -14.9% |
| Equity | 10/15 | €85,094 | €83,913 | -€1,181 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,094 | €83,094 | = | 0.0% |
| Distributable reserves | 133 | €83,094 | €83,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,181 | -€1,181 | |
| Amounts payable | 17/49 | €14,129 | €501 | -€13,628 | -96.5% |
| Amounts payable within one year | 42/48 | €14,129 | €501 | -€13,628 | -96.5% |
| Current portion of amounts payable after more than one year | 42 | €4 | - | -€4 | |
| Trade debts | 44 | €14,125 | €501 | -€13,624 | -96.5% |
| Suppliers | 440/4 | €14,125 | €501 | -€13,624 | -96.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,067 | -€2,265 | -€4,332 | |
| Operating profit (loss) | 9901 | €1,680 | -€2,664 | -€4,344 | |
| Financial income | 75/76B | €1,280 | €1,843 | +€563 | +44.0% |
| Recurring financial income | 75 | €1,280 | €1,843 | +€563 | +44.0% |
| Financial charges | 65/66B | €158 | €166 | +€8 | +4.9% |
| Recurring financial charges | 65 | €158 | €166 | +€8 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €2,802 | -€987 | -€3,789 | |
| Income taxes | 67/77 | €1,492 | €194 | -€1,298 | -87.0% |
| Profit (loss) for the period | 9904 | €1,310 | -€1,181 | -€2,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | -€1,181 | -€2,491 |
Next steps
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 2 November 2026 via checked.be.