FASHI-O: 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.
FASHI-O
Largest movements
- Tangible fixed assets -€18,104
down €18,104 (-23.1%), from €78,273 to €60,169
- Receivables within one year +€8,153
up €8,153 (+15.3%), from €53,369 to €61,522
- Deferred charges and accrued income -€2,547
down €2,547 (-52.3%), from €4,867 to €2,321
- Debts after one year -€25,481
down €25,481 (-30.8%), from €82,671 to €57,190
- Profit (loss) carried forward +€17,413
up €17,413 (+86.9%), from -€20,034 to -€2,621
- Other debts -€16,696
no longer reported in 2025 (was €16,696)
- Tax, wage and social debts +€9,716
up €9,716 (+38.2%), from €25,415 to €35,132
of which Taxes: +€8,303
- Trade debts +€2,891
up €2,891 (+26.6%), from €10,859 to €13,751
- Staff costs +€13,977
up €13,977 (+44.1%), from €31,683 to €45,659
- Gross operating margin -€1,910
down €1,910 (-2.0%), from €95,967 to €94,057
- Depreciation -€1,440
down €1,440 (-7.4%), from €19,544 to €18,104
- Taxes +€1,070
up €1,070 (+21.0%), from €5,100 to €6,170
- Other operating charges -€1,054
down €1,054 (-21.8%), from €4,834 to €3,779
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 | €146,252 | €135,133 | -€11,120 | -7.6% |
| Fixed assets | 21/28 | €78,273 | €60,169 | -€18,104 | -23.1% |
| Tangible fixed assets | 22/27 | €78,273 | €60,169 | -€18,104 | -23.1% |
| Land and buildings | 22 | €33,462 | €24,651 | -€8,810 | -26.3% |
| Plant, machinery and equipment | 23 | €8,914 | €7,198 | -€1,716 | -19.3% |
| Leasing and similar rights | 25 | €35,897 | €28,320 | -€7,577 | -21.1% |
| Current assets | 29/58 | €67,979 | €74,963 | +€6,984 | +10.3% |
| Stocks and contracts in progress | 3 | €4,957 | €5,105 | +€149 | +3.0% |
| Stocks | 30/36 | €4,957 | €5,105 | +€149 | +3.0% |
| Amounts receivable within one year | 40/41 | €53,369 | €61,522 | +€8,153 | +15.3% |
| Other amounts receivable | 41 | €53,369 | €61,522 | +€8,153 | +15.3% |
| Cash at bank and in hand | 54/58 | €4,786 | €6,015 | +€1,229 | +25.7% |
| Deferred charges and accrued income | 490/1 | €4,867 | €2,321 | -€2,547 | -52.3% |
| Total equity and liabilities | 10/49 | €146,252 | €135,133 | -€11,120 | -7.6% |
| Equity | 10/15 | -€13,834 | €3,579 | +€17,413 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,034 | -€2,621 | +€17,413 | +86.9% |
| Amounts payable | 17/49 | €160,086 | €131,554 | -€28,533 | -17.8% |
| Amounts payable after more than one year | 17 | €82,671 | €57,190 | -€25,481 | -30.8% |
| Financial debts | 170/4 | €82,671 | €57,190 | -€25,481 | -30.8% |
| Amounts payable within one year | 42/48 | €77,289 | €74,363 | -€2,925 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €24,319 | €25,481 | +€1,163 | +4.8% |
| Trade debts | 44 | €10,859 | €13,751 | +€2,891 | +26.6% |
| Suppliers | 440/4 | €10,859 | €13,751 | +€2,891 | +26.6% |
| Taxes, remuneration and social security | 45 | €25,415 | €35,132 | +€9,716 | +38.2% |
| Taxes | 450/3 | €16,984 | €25,287 | +€8,303 | +48.9% |
| Remuneration and social security | 454/9 | €8,431 | €9,845 | +€1,414 | +16.8% |
| Other amounts payable | 47/48 | €16,696 | - | -€16,696 | |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Remuneration, social security and pensions | 62 | €31,683 | €45,659 | +€13,977 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,544 | €18,104 | -€1,440 | -7.4% |
| Other operating charges | 640/8 | €4,834 | €3,779 | -€1,054 | -21.8% |
| Gross operating margin | 9900 | €95,967 | €94,057 | -€1,910 | -2.0% |
| Operating profit (loss) | 9901 | €39,908 | €26,515 | -€13,393 | -33.6% |
| Financial income | 75/76B | €2,458 | €3,286 | +€828 | +33.7% |
| Recurring financial income | 75 | €2,458 | €3,286 | +€828 | +33.7% |
| Financial charges | 65/66B | €6,074 | €6,218 | +€144 | +2.4% |
| Recurring financial charges | 65 | €6,074 | €6,218 | +€144 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €36,292 | €23,583 | -€12,709 | -35.0% |
| Income taxes | 67/77 | €5,100 | €6,170 | +€1,070 | +21.0% |
| Profit (loss) for the period | 9904 | €31,192 | €17,413 | -€13,779 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,192 | €17,413 | -€13,779 | -44.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.