100FAST: 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.
100FAST
Largest movements
- Cash +€22,952
up €22,952 (+43.1%), from €53,283 to €76,234
mainly Net result for the year (+€76,927) and Depreciation (+€31,911)
- Tangible fixed assets -€11,289
down €11,289 (-4.1%), from €273,050 to €261,761
of which Plant, machinery and equipment: -€24,266
- Receivables within one year -€4,272
down €4,272 (-43.5%), from €9,827 to €5,555
of which Other amounts receivable: -€2,793
- Debts after one year -€111,271
down €111,271 (-37.1%), from €300,000 to €188,729
of which Other amounts payable: -€58,000
- Profit (loss) carried forward +€76,927
up €76,927 (+914.0%), from €8,417 to €85,344
- Current portion of long-term debt +€31,500
new in 2025: €31,500
- Tax, wage and social debts +€17,847
up €17,847 (+122.8%), from €14,535 to €32,381
of which Taxes: +€17,810
- Trade debts -€11,085
down €11,085 (-23.6%), from €47,021 to €35,936
- Gross operating margin +€283,211
up €283,211 (+908.5%), from €31,172 to €314,383
- Staff costs +€155,772
up €155,772 (+1090.6%), from €14,283 to €170,055
- Depreciation +€28,077
up €28,077 (+732.4%), from €3,834 to €31,911
- Taxes +€17,371
up €17,371 (+783.6%), from €2,217 to €19,588
- Financial charges +€14,398
up €14,398 (+957.4%), from €1,504 to €15,901
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 | €375,972 | €379,890 | +€3,918 | +1.0% |
| Fixed assets | 21/28 | €305,773 | €291,482 | -€14,291 | -4.7% |
| Intangible fixed assets | 21 | €29,635 | €26,633 | -€3,002 | -10.1% |
| Tangible fixed assets | 22/27 | €273,050 | €261,761 | -€11,289 | -4.1% |
| Land and buildings | 22 | - | €9,411 | +€9,411 | |
| Plant, machinery and equipment | 23 | €266,552 | €242,285 | -€24,266 | -9.1% |
| Furniture and vehicles | 24 | €6,498 | €10,064 | +€3,566 | +54.9% |
| Financial fixed assets | 28 | €3,089 | €3,089 | = | 0.0% |
| Current assets | 29/58 | €70,199 | €88,408 | +€18,209 | +25.9% |
| Stocks and contracts in progress | 3 | €4,039 | €3,814 | -€225 | -5.6% |
| Stocks | 30/36 | €4,039 | €3,814 | -€225 | -5.6% |
| Amounts receivable within one year | 40/41 | €9,827 | €5,555 | -€4,272 | -43.5% |
| Trade receivables | 40 | €1,506 | €27 | -€1,479 | -98.2% |
| Other amounts receivable | 41 | €8,321 | €5,528 | -€2,793 | -33.6% |
| Cash at bank and in hand | 54/58 | €53,283 | €76,234 | +€22,952 | +43.1% |
| Deferred charges and accrued income | 490/1 | €3,050 | €2,804 | -€246 | -8.1% |
| Total equity and liabilities | 10/49 | €375,972 | €379,890 | +€3,918 | +1.0% |
| Equity | 10/15 | €14,417 | €91,344 | +€76,927 | +533.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,417 | €85,344 | +€76,927 | +914.0% |
| Amounts payable | 17/49 | €361,555 | €288,546 | -€73,009 | -20.2% |
| Amounts payable after more than one year | 17 | €300,000 | €188,729 | -€111,271 | -37.1% |
| Financial debts | 170/4 | €240,000 | €186,729 | -€53,271 | -22.2% |
| Other amounts payable | 178/9 | €60,000 | €2,000 | -€58,000 | -96.7% |
| Amounts payable within one year | 42/48 | €61,555 | €99,817 | +€38,262 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | - | €31,500 | +€31,500 | |
| Trade debts | 44 | €47,021 | €35,936 | -€11,085 | -23.6% |
| Suppliers | 440/4 | €47,021 | €35,936 | -€11,085 | -23.6% |
| Taxes, remuneration and social security | 45 | €14,535 | €32,381 | +€17,847 | +122.8% |
| Taxes | 450/3 | €2,217 | €20,027 | +€17,810 | +803.5% |
| Remuneration and social security | 454/9 | €12,318 | €12,354 | +€36 | +0.3% |
| Remuneration, social security and pensions | 62 | €14,283 | €170,055 | +€155,772 | +1090.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €31,911 | +€28,077 | +732.4% |
| Other operating charges | 640/8 | €918 | €0 | -€918 | -100.0% |
| Gross operating margin | 9900 | €31,172 | €314,383 | +€283,211 | +908.5% |
| Operating profit (loss) | 9901 | €12,138 | €112,417 | +€100,279 | +826.2% |
| Financial charges | 65/66B | €1,504 | €15,901 | +€14,398 | +957.4% |
| Recurring financial charges | 65 | €1,504 | €15,901 | +€14,398 | +957.4% |
| Profit (loss) for the period before taxes | 9903 | €10,634 | €96,515 | +€85,882 | +807.6% |
| Income taxes | 67/77 | €2,217 | €19,588 | +€17,371 | +783.6% |
| Profit (loss) for the period | 9904 | €8,417 | €76,927 | +€68,510 | +814.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,417 | €76,927 | +€68,510 | +814.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.