FASSO: 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.
FASSO
Largest movements
- Receivables within one year +€11,191
up €11,191 (+37.3%), from €30,022 to €41,213
of which Other amounts receivable: +€15,486
- Tangible fixed assets -€8,144
down €8,144 (-22.9%), from €35,551 to €27,407
of which Other tangible fixed assets: -€4,428
- Cash -€4,905
down €4,905 (-84.4%), from €5,812 to €907
mainly Receivables within one year (-€11,191) and Trade debts (-€3,399)
- Trade debts -€3,399
down €3,399 (-97.9%), from €3,471 to €71
- Profit (loss) carried forward +€2,819
up €2,819 (+13.9%), from -€20,283 to -€17,464
- Other debts -€2,159
down €2,159 (-100%), from €2,159 to €0
- Tax, wage and social debts +€842
up €842, from €0 to €842
- Gross operating margin +€7,800
up €7,800 (+313%), from €2,494 to €10,294
- Other operating charges -€3,368
down €3,368 (-89.4%), from €3,767 to €399
- Depreciation -€822
down €822 (-9.2%), from €8,966 to €8,144
- Financial charges -€201
down €201 (-60.4%), from €333 to €132
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 | €71,484 | €69,585 | -€1,898 | -2.7% |
| Fixed assets | 21/28 | €35,551 | €27,407 | -€8,144 | -22.9% |
| Tangible fixed assets | 22/27 | €35,551 | €27,407 | -€8,144 | -22.9% |
| Furniture and vehicles | 24 | €12,326 | €8,610 | -€3,716 | -30.1% |
| Other tangible fixed assets | 26 | €23,224 | €18,796 | -€4,428 | -19.1% |
| Current assets | 29/58 | €35,933 | €42,179 | +€6,246 | +17.4% |
| Amounts receivable within one year | 40/41 | €30,022 | €41,213 | +€11,191 | +37.3% |
| Trade receivables | 40 | €4,295 | €0 | -€4,295 | -100% |
| Other amounts receivable | 41 | €25,727 | €41,213 | +€15,486 | +60.2% |
| Cash at bank and in hand | 54/58 | €5,812 | €907 | -€4,905 | -84.4% |
| Deferred charges and accrued income | 490/1 | €99 | €59 | -€40 | -40.2% |
| Total equity and liabilities | 10/49 | €71,484 | €69,585 | -€1,898 | -2.7% |
| Equity | 10/15 | €65,854 | €68,672 | +€2,819 | +4.3% |
| Contributions | 10/11 | €86,136 | €86,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,283 | -€17,464 | +€2,819 | +13.9% |
| Amounts payable | 17/49 | €5,630 | €913 | -€4,717 | -83.8% |
| Amounts payable within one year | 42/48 | €5,630 | €913 | -€4,717 | -83.8% |
| Trade debts | 44 | €3,471 | €71 | -€3,399 | -97.9% |
| Suppliers | 440/4 | €3,471 | €71 | -€3,399 | -97.9% |
| Taxes, remuneration and social security | 45 | €0 | €842 | +€842 | |
| Taxes | 450/3 | €0 | €842 | +€842 | |
| Other amounts payable | 47/48 | €2,159 | €0 | -€2,159 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,966 | €8,144 | -€822 | -9.2% |
| Other operating charges | 640/8 | €3,767 | €399 | -€3,368 | -89.4% |
| Gross operating margin | 9900 | €2,494 | €10,294 | +€7,800 | +313% |
| Operating profit (loss) | 9901 | -€10,239 | €1,750 | +€11,989 | |
| Financial income | 75/76B | €1,165 | €1,200 | +€35 | +3.0% |
| Recurring financial income | 75 | €1,165 | €1,200 | +€35 | +3.0% |
| Financial charges | 65/66B | €333 | €132 | -€201 | -60.4% |
| Recurring financial charges | 65 | €333 | €132 | -€201 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,406 | €2,819 | +€12,225 | |
| Profit (loss) for the period | 9904 | -€9,406 | €2,819 | +€12,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,406 | €2,819 | +€12,225 |
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 1 November 2026 via checked.be.