FAST-CLASS: 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.
FAST-CLASS
Largest movements
- Tangible fixed assets -€13,932
down €13,932 (-30.6%), from €45,562 to €31,629
of which Furniture and vehicles: -€13,000
- Cash +€11,934
up €11,934 (+161.7%), from €7,379 to €19,313
mainly Depreciation (+€13,932) and Trade debts (+€6,168)
- Receivables within one year +€3,381
up €3,381 (+48.9%), from €6,910 to €10,291
of which Other amounts receivable: +€5,035
- Current portion of long-term debt -€6,720
down €6,720 (-83.9%), from €8,009 to €1,289
- Trade debts +€6,168
up €6,168 (+67.5%), from €9,139 to €15,307
- Profit (loss) carried forward +€5,414
up €5,414 (+30.4%), from €17,785 to €23,199
- Debts after one year -€2,240
down €2,240 (-11.6%), from €19,243 to €17,003
- Other debts -€1,116
down €1,116 (-80.3%), from €1,389 to €274
- Gross operating margin +€7,356
up €7,356 (+37.2%), from €19,766 to €27,122
- Other operating charges +€3,693
up €3,693 (+179.0%), from €2,063 to €5,756
- Staff costs -€1,700
no longer reported in 2025 (was €1,700)
- Financial charges -€1,244
down €1,244 (-93.9%), from €1,325 to €81
- Depreciation -€553
down €553 (-3.8%), from €14,486 to €13,932
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 | €59,851 | €61,233 | +€1,382 | +2.3% |
| Fixed assets | 21/28 | €45,562 | €31,629 | -€13,932 | -30.6% |
| Tangible fixed assets | 22/27 | €45,562 | €31,629 | -€13,932 | -30.6% |
| Plant, machinery and equipment | 23 | €2,238 | €1,306 | -€932 | -41.7% |
| Furniture and vehicles | 24 | €43,324 | €30,324 | -€13,000 | -30.0% |
| Current assets | 29/58 | €14,289 | €29,603 | +€15,314 | +107.2% |
| Amounts receivable within one year | 40/41 | €6,910 | €10,291 | +€3,381 | +48.9% |
| Trade receivables | 40 | €6,631 | €4,977 | -€1,655 | -25.0% |
| Other amounts receivable | 41 | €279 | €5,314 | +€5,035 | +1807.8% |
| Cash at bank and in hand | 54/58 | €7,379 | €19,313 | +€11,934 | +161.7% |
| Total equity and liabilities | 10/49 | €59,851 | €61,233 | +€1,382 | +2.3% |
| Equity | 10/15 | €20,646 | €26,060 | +€5,414 | +26.2% |
| Contributions | 10/11 | €1,001 | €1,001 | = | 0.0% |
| Outside capital | 11 | €1,001 | €1,001 | = | 0.0% |
| Other | 1109/19 | €1,001 | €1,001 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €17,785 | €23,199 | +€5,414 | +30.4% |
| Amounts payable | 17/49 | €39,205 | €35,172 | -€4,032 | -10.3% |
| Amounts payable after more than one year | 17 | €19,243 | €17,003 | -€2,240 | -11.6% |
| Financial debts | 170/4 | €19,243 | €17,003 | -€2,240 | -11.6% |
| Amounts payable within one year | 42/48 | €19,962 | €18,170 | -€1,792 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €8,009 | €1,289 | -€6,720 | -83.9% |
| Trade debts | 44 | €9,139 | €15,307 | +€6,168 | +67.5% |
| Suppliers | 440/4 | €9,139 | €15,307 | +€6,168 | +67.5% |
| Taxes, remuneration and social security | 45 | €1,425 | €1,300 | -€125 | -8.8% |
| Remuneration and social security | 454/9 | €1,425 | €1,300 | -€125 | -8.8% |
| Other amounts payable | 47/48 | €1,389 | €274 | -€1,116 | -80.3% |
| Remuneration, social security and pensions | 62 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,486 | €13,932 | -€553 | -3.8% |
| Other operating charges | 640/8 | €2,063 | €5,756 | +€3,693 | +179.0% |
| Non-recurring operating charges | 66A | - | €1,940 | +€1,940 | |
| Gross operating margin | 9900 | €19,766 | €27,122 | +€7,356 | +37.2% |
| Operating profit (loss) | 9901 | €1,518 | €5,494 | +€3,977 | +262.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8500.0% |
| Financial charges | 65/66B | €1,325 | €81 | -€1,244 | -93.9% |
| Recurring financial charges | 65 | €1,325 | €81 | -€1,244 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €193 | €5,414 | +€5,222 | +2711.8% |
| Profit (loss) for the period | 9904 | €193 | €5,414 | +€5,222 | +2711.8% |
| Profit (loss) for the period to be appropriated | 9905 | €193 | €5,414 | +€5,222 | +2711.8% |
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 1 October 2026 via checked.be.