FAST AND SERIOUS: 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.
FAST AND SERIOUS
Largest movements
- Receivables within one year +€14,419
up €14,419 (+140%), from €10,291 to €24,710
- Cash -€10,666
down €10,666 (-10.8%), from €98,833 to €88,167
mainly Other debts (-€15,335) and Receivables within one year (-€14,419)
- Other debts -€15,335
down €15,335 (-99.4%), from €15,423 to €89
- Reserves +€13,000
up €13,000 (+17.0%), from €76,620 to €89,620
of which Distributable reserves: +€13,000
- Trade debts +€5,024
up €5,024 (+276%), from €1,823 to €6,847
- Gross operating margin -€7,958
down €7,958 (-23.7%), from €33,533 to €25,574
- Other operating charges -€4,798
down €4,798 (-65.5%), from €7,327 to €2,528
- Financial income -€1,298
no longer reported in 2025 (was €1,298)
- Financial charges -€1,227
down €1,227 (-39.9%), from €3,076 to €1,849
- Taxes -€778
down €778 (-10.3%), from €7,580 to €6,802
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 | €110,409 | €113,833 | +€3,423 | +3.1% |
| Fixed assets | 21/28 | €985 | €656 | -€330 | -33.5% |
| Tangible fixed assets | 22/27 | €942 | €612 | -€330 | -35.0% |
| Furniture and vehicles | 24 | €942 | €612 | -€330 | -35.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €109,424 | €113,177 | +€3,753 | +3.4% |
| Amounts receivable within one year | 40/41 | €10,291 | €24,710 | +€14,419 | +140% |
| Trade receivables | 40 | €10,291 | €24,710 | +€14,419 | +140% |
| Cash at bank and in hand | 54/58 | €98,833 | €88,167 | -€10,666 | -10.8% |
| Deferred charges and accrued income | 490/1 | €300 | €300 | = | 0.0% |
| Total equity and liabilities | 10/49 | €110,409 | €113,833 | +€3,423 | +3.1% |
| Equity | 10/15 | €85,491 | €98,962 | +€13,471 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,620 | €89,620 | +€13,000 | +17.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €76,000 | €89,000 | +€13,000 | +17.1% |
| Profit (loss) carried forward | 14 | €2,671 | €3,142 | +€471 | +17.6% |
| Amounts payable | 17/49 | €24,918 | €14,870 | -€10,048 | -40.3% |
| Amounts payable within one year | 42/48 | €24,918 | €14,870 | -€10,048 | -40.3% |
| Financial debts | 43 | €3,537 | €3,455 | -€82 | -2.3% |
| Other loans | 439 | €3,537 | €3,455 | -€82 | -2.3% |
| Trade debts | 44 | €1,823 | €6,847 | +€5,024 | +276% |
| Suppliers | 440/4 | €1,823 | €6,847 | +€5,024 | +276% |
| Taxes, remuneration and social security | 45 | €4,135 | €4,480 | +€345 | +8.3% |
| Taxes | 450/3 | €4,135 | €4,480 | +€345 | +8.3% |
| Other amounts payable | 47/48 | €15,423 | €89 | -€15,335 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €951 | €925 | -€27 | -2.8% |
| Other operating charges | 640/8 | €7,327 | €2,528 | -€4,798 | -65.5% |
| Gross operating margin | 9900 | €33,533 | €25,574 | -€7,958 | -23.7% |
| Operating profit (loss) | 9901 | €25,255 | €22,122 | -€3,133 | -12.4% |
| Financial income | 75/76B | €1,298 | - | -€1,298 | |
| Recurring financial income | 75 | €1,298 | - | -€1,298 | |
| Financial charges | 65/66B | €3,076 | €1,849 | -€1,227 | -39.9% |
| Recurring financial charges | 65 | €3,076 | €1,849 | -€1,227 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €23,476 | €20,273 | -€3,203 | -13.6% |
| Income taxes | 67/77 | €7,580 | €6,802 | -€778 | -10.3% |
| Profit (loss) for the period | 9904 | €15,896 | €13,471 | -€2,425 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,896 | €13,471 | -€2,425 | -15.3% |
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 29 October 2026 via checked.be.