F & I Solutions: 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.
F & I Solutions
Largest movements
- Receivables within one year +€1,581
up €1,581 (+16.3%), from €9,694 to €11,275
- Tangible fixed assets -€929
down €929 (-100.0%), from €929 to €0
- Cash +€644
up €644 (+186.1%), from €346 to €990
mainly Net result for the year (+€1,296) and Depreciation (+€929)
- Profit (loss) carried forward +€1,296
up €1,296 (+52.8%), from -€2,455 to -€1,159
- Gross operating margin +€1,800
up €1,800 (+328.5%), from €548 to €2,348
- Other operating charges -€80
down €80 (-44.4%), from €180 to €100
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 | €10,969 | €12,265 | +€1,296 | +11.8% |
| Fixed assets | 21/28 | €929 | €0 | -€929 | -100.0% |
| Tangible fixed assets | 22/27 | €929 | €0 | -€929 | -100.0% |
| Land and buildings | 22 | €929 | €0 | -€929 | -100.0% |
| Current assets | 29/58 | €10,040 | €12,265 | +€2,225 | +22.2% |
| Amounts receivable within one year | 40/41 | €9,694 | €11,275 | +€1,581 | +16.3% |
| Other amounts receivable | 41 | €9,694 | €11,275 | +€1,581 | +16.3% |
| Cash at bank and in hand | 54/58 | €346 | €990 | +€644 | +186.1% |
| Total equity and liabilities | 10/49 | €10,969 | €12,265 | +€1,296 | +11.8% |
| Equity | 10/15 | €10,969 | €12,265 | +€1,296 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,024 | €1,024 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,024 | €1,024 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,024 | €1,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,455 | -€1,159 | +€1,296 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929 | €929 | = | 0.0% |
| Other operating charges | 640/8 | €180 | €100 | -€80 | -44.4% |
| Gross operating margin | 9900 | €548 | €2,348 | +€1,800 | +328.5% |
| Operating profit (loss) | 9901 | -€561 | €1,319 | +€1,880 | |
| Financial charges | 65/66B | €22 | €23 | +€1 | +4.5% |
| Recurring financial charges | 65 | €22 | €23 | +€1 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€583 | €1,296 | +€1,879 | |
| Profit (loss) for the period | 9904 | -€583 | €1,296 | +€1,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€583 | €1,296 | +€1,879 |
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 8 October 2026 via checked.be.