FAST ERP: 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 ERP
Largest movements
- Cash -€91,587
down €91,587 (-65.7%), from €139,331 to €47,744
mainly Contributions, distributions and other (-€100,000) and Trade debts (-€16,386)
- Receivables within one year -€3,190
down €3,190 (-3.4%), from €94,311 to €91,121
- Profit (loss) carried forward -€70,658
down €70,658 (-49.9%), from €141,670 to €71,012
- Trade debts -€16,386
down €16,386 (-46.6%), from €35,188 to €18,801
- Tax, wage and social debts -€7,733
down €7,733 (-26.7%), from €28,952 to €21,219
of which Taxes: -€7,694
- Staff costs +€7,385
up €7,385 (+6.0%), from €123,899 to €131,284
- Gross operating margin +€5,369
up €5,369 (+3.2%), from €165,694 to €171,063
- Financial income +€1,717
new in 2025: €1,717
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 | €234,096 | €139,318 | -€94,777 | -40.5% |
| Current assets | 29/58 | €234,096 | €139,318 | -€94,777 | -40.5% |
| Amounts receivable within one year | 40/41 | €94,311 | €91,121 | -€3,190 | -3.4% |
| Trade receivables | 40 | €94,311 | €91,121 | -€3,190 | -3.4% |
| Cash at bank and in hand | 54/58 | €139,331 | €47,744 | -€91,587 | -65.7% |
| Deferred charges and accrued income | 490/1 | €453 | €453 | = | 0.0% |
| Total equity and liabilities | 10/49 | €234,096 | €139,318 | -€94,777 | -40.5% |
| Equity | 10/15 | €161,630 | €90,972 | -€70,658 | -43.7% |
| Contributions | 10/11 | €18,100 | €18,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,670 | €71,012 | -€70,658 | -49.9% |
| Amounts payable | 17/49 | €72,465 | €48,346 | -€24,119 | -33.3% |
| Amounts payable within one year | 42/48 | €64,140 | €40,020 | -€24,119 | -37.6% |
| Trade debts | 44 | €35,188 | €18,801 | -€16,386 | -46.6% |
| Suppliers | 440/4 | €35,188 | €18,801 | -€16,386 | -46.6% |
| Taxes, remuneration and social security | 45 | €28,952 | €21,219 | -€7,733 | -26.7% |
| Taxes | 450/3 | €28,912 | €21,219 | -€7,694 | -26.6% |
| Remuneration and social security | 454/9 | €39 | - | -€39 | |
| Accrued charges and deferred income | 492/3 | €8,326 | €8,326 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €123,899 | €131,284 | +€7,385 | +6.0% |
| Other operating charges | 640/8 | €384 | €1,081 | +€696 | +181.1% |
| Gross operating margin | 9900 | €165,694 | €171,063 | +€5,369 | +3.2% |
| Operating profit (loss) | 9901 | €41,411 | €38,698 | -€2,713 | -6.6% |
| Financial income | 75/76B | - | €1,717 | +€1,717 | |
| Recurring financial income | 75 | - | €1,717 | +€1,717 | |
| Financial charges | 65/66B | €120 | €258 | +€138 | +114.8% |
| Recurring financial charges | 65 | €120 | €258 | +€138 | +114.8% |
| Profit (loss) for the period before taxes | 9903 | €41,291 | €40,157 | -€1,134 | -2.7% |
| Income taxes | 67/77 | €11,760 | €10,815 | -€945 | -8.0% |
| Profit (loss) for the period | 9904 | €29,531 | €29,342 | -€189 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,531 | €29,342 | -€189 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.