FASK: 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.
FASK
Largest movements
- Cash -€20,838
down €20,838 (-6.5%), from €321,581 to €300,744
mainly Other debts (-€15,244) and Net result for the year (-€7,883)
- Tangible fixed assets -€8,280
down €8,280 (-30.7%), from €26,971 to €18,692
- Other debts -€15,244
down €15,244 (-100.0%), from €15,244 to €0
- Profit (loss) carried forward -€7,883
down €7,883, from €0 to -€7,883
- Gross operating margin -€99,499
down €99,499 (-93.3%), from €106,619 to €7,120
- Taxes -€26,257
down €26,257 (-97.8%), from €26,843 to €586
- Other operating charges +€2,794
up €2,794 (+264.5%), from €1,056 to €3,850
- Financial charges +€1,948
up €1,948 (+562.0%), from €347 to €2,294
- Depreciation -€1,788
down €1,788 (-17.8%), from €10,067 to €8,280
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 | €377,248 | €351,514 | -€25,734 | -6.8% |
| Fixed assets | 21/28 | €26,971 | €18,692 | -€8,280 | -30.7% |
| Tangible fixed assets | 22/27 | €26,971 | €18,692 | -€8,280 | -30.7% |
| Furniture and vehicles | 24 | €26,971 | €18,692 | -€8,280 | -30.7% |
| Current assets | 29/58 | €350,277 | €332,823 | -€17,454 | -5.0% |
| Amounts receivable within one year | 40/41 | €25,907 | €27,985 | +€2,078 | +8.0% |
| Trade receivables | 40 | €16,003 | €0 | -€16,003 | -100.0% |
| Other amounts receivable | 41 | €9,904 | €27,985 | +€18,081 | +182.6% |
| Cash at bank and in hand | 54/58 | €321,581 | €300,744 | -€20,838 | -6.5% |
| Deferred charges and accrued income | 490/1 | €2,789 | €4,094 | +€1,306 | +46.8% |
| Total equity and liabilities | 10/49 | €377,248 | €351,514 | -€25,734 | -6.8% |
| Equity | 10/15 | €359,166 | €351,283 | -€7,883 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €352,966 | €352,966 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €352,966 | €352,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€7,883 | -€7,883 | |
| Amounts payable | 17/49 | €18,082 | €231 | -€17,851 | -98.7% |
| Amounts payable within one year | 42/48 | €18,082 | €231 | -€17,851 | -98.7% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €593 | €211 | -€382 | -64.4% |
| Suppliers | 440/4 | €593 | €211 | -€382 | -64.4% |
| Taxes, remuneration and social security | 45 | €2,245 | €0 | -€2,245 | -100.0% |
| Taxes | 450/3 | €2,245 | €0 | -€2,245 | -100.0% |
| Other amounts payable | 47/48 | €15,244 | €0 | -€15,244 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,067 | €8,280 | -€1,788 | -17.8% |
| Other operating charges | 640/8 | €1,056 | €3,850 | +€2,794 | +264.5% |
| Gross operating margin | 9900 | €106,619 | €7,120 | -€99,499 | -93.3% |
| Operating profit (loss) | 9901 | €95,495 | -€5,010 | -€100,505 | |
| Financial income | 75/76B | €68 | €7 | -€61 | -89.1% |
| Recurring financial income | 75 | €68 | €7 | -€61 | -89.1% |
| Financial charges | 65/66B | €347 | €2,294 | +€1,948 | +562.0% |
| Recurring financial charges | 65 | €347 | €2,294 | +€1,948 | +562.0% |
| Profit (loss) for the period before taxes | 9903 | €95,217 | -€7,297 | -€102,514 | |
| Income taxes | 67/77 | €26,843 | €586 | -€26,257 | -97.8% |
| Profit (loss) for the period | 9904 | €68,374 | -€7,883 | -€76,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,374 | -€7,883 | -€76,257 |
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 5 October 2026 via checked.be.