F.N.S.: 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.
F.N.S.
Largest movements
- Cash +€23,360
up €23,360 (+112.9%), from €20,685 to €44,045
mainly Net result for the year (+€25,090) and Trade debts (+€1,304)
- Profit (loss) carried forward +€25,090
up €25,090 (+108.5%), from €23,125 to €48,215
- Tax, wage and social debts -€1,984
down €1,984 (-18.0%), from €10,998 to €9,014
- Gross operating margin +€11,717
up €11,717 (+77.1%), from €15,191 to €26,908
- Taxes -€10,860
down €10,860 (-94.2%), from €11,526 to €666
- Financial income -€365
down €365 (-94.6%), from €386 to €21
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 | €108,060 | €132,470 | +€24,410 | +22.6% |
| Current assets | 29/58 | €108,060 | €132,470 | +€24,410 | +22.6% |
| Amounts receivable within one year | 40/41 | €78,392 | €78,392 | = | 0.0% |
| Other amounts receivable | 41 | €78,392 | €78,392 | = | 0.0% |
| Current investments | 50/53 | €8,983 | €10,033 | +€1,050 | +11.7% |
| Cash at bank and in hand | 54/58 | €20,685 | €44,045 | +€23,360 | +112.9% |
| Total equity and liabilities | 10/49 | €108,060 | €132,470 | +€24,410 | +22.6% |
| Equity | 10/15 | €91,325 | €116,415 | +€25,090 | +27.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,125 | €48,215 | +€25,090 | +108.5% |
| Amounts payable | 17/49 | €16,735 | €16,055 | -€680 | -4.1% |
| Amounts payable within one year | 42/48 | €15,385 | €14,705 | -€680 | -4.4% |
| Trade debts | 44 | €4,387 | €5,691 | +€1,304 | +29.7% |
| Suppliers | 440/4 | €4,387 | €5,691 | +€1,304 | +29.7% |
| Taxes, remuneration and social security | 45 | €10,998 | €9,014 | -€1,984 | -18.0% |
| Taxes | 450/3 | €10,998 | €9,014 | -€1,984 | -18.0% |
| Accrued charges and deferred income | 492/3 | €1,350 | €1,350 | = | 0.0% |
| Other operating charges | 640/8 | €466 | €481 | +€15 | +3.2% |
| Gross operating margin | 9900 | €15,191 | €26,908 | +€11,717 | +77.1% |
| Operating profit (loss) | 9901 | €14,725 | €26,427 | +€11,702 | +79.5% |
| Financial income | 75/76B | €386 | €21 | -€365 | -94.6% |
| Recurring financial income | 75 | €386 | €21 | -€365 | -94.6% |
| Financial charges | 65/66B | €778 | €692 | -€86 | -11.1% |
| Recurring financial charges | 65 | €778 | €692 | -€86 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,333 | €25,756 | +€11,423 | +79.7% |
| Income taxes | 67/77 | €11,526 | €666 | -€10,860 | -94.2% |
| Profit (loss) for the period | 9904 | €2,807 | €25,090 | +€22,283 | +793.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,807 | €25,090 | +€22,283 | +793.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.