FASSI PREMIUM: 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.
FASSI PREMIUM
Largest movements
- Receivables within one year -€321,295
down €321,295 (-96.3%), from €333,760 to €12,465
of which Other amounts receivable: -€218,544
- Cash -€36,508
down €36,508 (-99.1%), from €36,851 to €343
mainly Trade debts (-€233,468) and Contributions, distributions and other (-€85,820)
- Trade debts -€233,468
down €233,468 (-85.0%), from €274,544 to €41,075
- Reserves -€85,819
no longer reported in 2025 (was €85,819)
- Profit (loss) carried forward -€22,848
down €22,848 (-260.4%), from -€8,774 to -€31,621
- Short-term financial debts -€12,358
no longer reported in 2025 (was €12,358)
- Tax, wage and social debts -€5,807
down €5,807 (-17.9%), from €32,351 to €26,544
of which Remuneration and social security: -€17,027
- Gross operating margin -€147,341
down €147,341, from €135,222 to -€12,118
- Staff costs -€89,102
down €89,102 (-94.7%), from €94,043 to €4,941
- Taxes -€11,634
no longer reported in 2025 (was €11,634)
- Financial income -€10,954
no longer reported in 2025 (was €10,954)
- Depreciation -€6,065
down €6,065 (-70.8%), from €8,562 to €2,497
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 | €411,298 | €50,998 | -€360,300 | -87.6% |
| Fixed assets | 21/28 | €2,497 | - | -€2,497 | |
| Tangible fixed assets | 22/27 | €2,497 | - | -€2,497 | |
| Furniture and vehicles | 24 | €2,497 | - | -€2,497 | |
| Current assets | 29/58 | €408,801 | €50,998 | -€357,803 | -87.5% |
| Stocks and contracts in progress | 3 | €38,190 | €38,190 | = | 0.0% |
| Stocks | 30/36 | €38,190 | €38,190 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €333,760 | €12,465 | -€321,295 | -96.3% |
| Trade receivables | 40 | €107,877 | €5,126 | -€102,751 | -95.2% |
| Other amounts receivable | 41 | €225,883 | €7,340 | -€218,544 | -96.8% |
| Cash at bank and in hand | 54/58 | €36,851 | €343 | -€36,508 | -99.1% |
| Total equity and liabilities | 10/49 | €411,298 | €50,998 | -€360,300 | -87.6% |
| Equity | 10/15 | €92,045 | -€16,621 | -€108,667 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €85,819 | - | -€85,819 | |
| Distributable reserves | 133 | €85,819 | - | -€85,819 | |
| Profit (loss) carried forward | 14 | -€8,774 | -€31,621 | -€22,848 | -260.4% |
| Amounts payable | 17/49 | €319,252 | €67,619 | -€251,633 | -78.8% |
| Amounts payable within one year | 42/48 | €319,252 | €67,619 | -€251,633 | -78.8% |
| Financial debts | 43 | €12,358 | - | -€12,358 | |
| Other loans | 439 | €12,358 | - | -€12,358 | |
| Trade debts | 44 | €274,544 | €41,075 | -€233,468 | -85.0% |
| Suppliers | 440/4 | €274,544 | €41,075 | -€233,468 | -85.0% |
| Taxes, remuneration and social security | 45 | €32,351 | €26,544 | -€5,807 | -17.9% |
| Taxes | 450/3 | €15,324 | €26,544 | +€11,220 | +73.2% |
| Remuneration and social security | 454/9 | €17,027 | - | -€17,027 | |
| Remuneration, social security and pensions | 62 | €94,043 | €4,941 | -€89,102 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,562 | €2,497 | -€6,065 | -70.8% |
| Other operating charges | 640/8 | €673 | €1,499 | +€825 | +122.6% |
| Gross operating margin | 9900 | €135,222 | -€12,118 | -€147,341 | |
| Operating profit (loss) | 9901 | €31,944 | -€21,055 | -€52,999 | |
| Financial income | 75/76B | €10,954 | - | -€10,954 | |
| Recurring financial income | 75 | €10,954 | - | -€10,954 | |
| Financial charges | 65/66B | €1,416 | €1,792 | +€376 | +26.5% |
| Recurring financial charges | 65 | €1,416 | €1,792 | +€376 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €41,482 | -€22,847 | -€64,329 | |
| Income taxes | 67/77 | €11,634 | - | -€11,634 | |
| Profit (loss) for the period | 9904 | €29,848 | -€22,847 | -€52,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,848 | -€22,847 | -€52,695 |
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.