B-FIXT: 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.
B-FIXT
Largest movements
- Stocks and contracts -€39,000
down €39,000 (-90.7%), from €43,000 to €4,000
- Receivables within one year -€19,175
down €19,175 (-49.1%), from €39,017 to €19,842
of which Trade receivables: -€18,252
- Cash +€18,017
up €18,017 (+88.9%), from €20,272 to €38,289
mainly Stocks and contracts (+€39,000) and Receivables within one year (+€19,175)
- Tangible fixed assets -€2,933
down €2,933 (-33.8%), from €8,665 to €5,732
of which Furniture and vehicles: -€2,197
- Receivables after one year +€2,000
up €2,000 (+20.0%), from €10,000 to €12,000
- Provisions -€38,600
down €38,600 (-100%), from €38,600 to €0
- Trade debts -€1,866
down €1,866 (-38.0%), from €4,908 to €3,042
- Tax, wage and social debts -€1,289
down €1,289 (-30.8%), from €4,188 to €2,899
of which Remuneration and social security: -€2,000
- Gross operating margin +€4,433
up €4,433, from -€1,254 to €3,180
- Depreciation +€1,327
up €1,327 (+82.6%), from €1,606 to €2,933
- Taxes +€433
up €433 (+138%), from €313 to €746
- Financial income +€203
up €203 (+17.1%), from €1,188 to €1,392
- Financial charges +€37
up €37 (+24.5%), from €153 to €190
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 | €120,954 | €79,863 | -€41,092 | -34.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,665 | €5,732 | -€2,933 | -33.8% |
| Tangible fixed assets | 22/27 | €8,665 | €5,732 | -€2,933 | -33.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,725 | €990 | -€736 | -42.6% |
| Furniture and vehicles | 24 | €6,939 | €4,742 | -€2,197 | -31.7% |
| Current assets | 29/58 | €112,290 | €74,131 | -€38,159 | -34.0% |
| Amounts receivable after more than one year | 29 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Other amounts receivable | 291 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Stocks and contracts in progress | 3 | €43,000 | €4,000 | -€39,000 | -90.7% |
| Contracts in progress | 37 | €43,000 | €4,000 | -€39,000 | -90.7% |
| Amounts receivable within one year | 40/41 | €39,017 | €19,842 | -€19,175 | -49.1% |
| Trade receivables | 40 | €35,188 | €16,937 | -€18,252 | -51.9% |
| Other amounts receivable | 41 | €3,829 | €2,905 | -€924 | -24.1% |
| Cash at bank and in hand | 54/58 | €20,272 | €38,289 | +€18,017 | +88.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €120,954 | €79,863 | -€41,092 | -34.0% |
| Equity | 10/15 | €73,124 | €73,761 | +€637 | +0.9% |
| Contributions | 10/11 | €35,574 | €35,574 | = | 0.0% |
| Reserves | 13 | €45,856 | €45,856 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,817 | €4,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,817 | €4,817 | = | 0.0% |
| Distributable reserves | 133 | €41,039 | €41,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,306 | -€7,669 | +€637 | +7.7% |
| Provisions and deferred taxes | 16 | €38,600 | €0 | -€38,600 | -100% |
| Provisions for liabilities and charges | 160/5 | €38,600 | €0 | -€38,600 | -100% |
| Pensions and similar obligations | 160 | €38,600 | €0 | -€38,600 | -100% |
| Amounts payable | 17/49 | €9,230 | €6,102 | -€3,128 | -33.9% |
| Amounts payable within one year | 42/48 | €9,230 | €6,102 | -€3,128 | -33.9% |
| Trade debts | 44 | €4,908 | €3,042 | -€1,866 | -38.0% |
| Suppliers | 440/4 | €4,908 | €3,042 | -€1,866 | -38.0% |
| Taxes, remuneration and social security | 45 | €4,188 | €2,899 | -€1,289 | -30.8% |
| Taxes | 450/3 | €2,188 | €2,899 | +€711 | +32.5% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €134 | €161 | +€27 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,606 | €2,933 | +€1,327 | +82.6% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€1,254 | €3,180 | +€4,433 | |
| Operating profit (loss) | 9901 | -€2,923 | €181 | +€3,104 | |
| Financial income | 75/76B | €1,188 | €1,392 | +€203 | +17.1% |
| Recurring financial income | 75 | €1,188 | €1,392 | +€203 | +17.1% |
| Financial charges | 65/66B | €153 | €190 | +€37 | +24.5% |
| Recurring financial charges | 65 | €153 | €190 | +€37 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,888 | €1,383 | +€3,270 | |
| Income taxes | 67/77 | €313 | €746 | +€433 | +138% |
| Profit (loss) for the period | 9904 | -€2,201 | €637 | +€2,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,201 | €637 | +€2,837 |
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 28 October 2026 via checked.be.