FAST LANE: 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 LANE
Largest movements
- Cash +€28,474
up €28,474 (+97.4%), from €29,224 to €57,697
mainly Net result for the year (+€66,254) and Other debts (+€35,231)
- Receivables within one year +€13,231
up €13,231 (+62.9%), from €21,026 to €34,257
of which Trade receivables: +€14,002
- Current investments +€12,000
up €12,000 (+54.4%), from €22,050 to €34,050
- Tangible fixed assets -€1,865
down €1,865 (-32.3%), from €5,771 to €3,906
of which Plant, machinery and equipment: -€1,270
- Other debts +€35,231
up €35,231 (+705%), from €5,000 to €40,231
- Profit (loss) carried forward +€21,254
up €21,254 (+41.0%), from €51,844 to €73,098
- Tax, wage and social debts -€7,246
down €7,246 (-40.3%), from €17,973 to €10,727
- Trade debts +€2,130
up €2,130 (+83.2%), from €2,561 to €4,691
- Gross operating margin +€16,204
up €16,204 (+22.0%), from €73,746 to €89,951
- Financial income -€4,128
down €4,128 (-98.7%), from €4,184 to €56
- Taxes +€3,556
up €3,556 (+24.2%), from €14,718 to €18,275
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 | €81,185 | €131,747 | +€50,562 | +62.3% |
| Fixed assets | 21/28 | €5,771 | €3,906 | -€1,865 | -32.3% |
| Tangible fixed assets | 22/27 | €5,771 | €3,906 | -€1,865 | -32.3% |
| Plant, machinery and equipment | 23 | €4,168 | €2,897 | -€1,270 | -30.5% |
| Furniture and vehicles | 24 | €1,603 | €1,009 | -€594 | -37.1% |
| Current assets | 29/58 | €75,414 | €127,841 | +€52,427 | +69.5% |
| Amounts receivable within one year | 40/41 | €21,026 | €34,257 | +€13,231 | +62.9% |
| Trade receivables | 40 | €19,251 | €33,253 | +€14,002 | +72.7% |
| Other amounts receivable | 41 | €1,775 | €1,004 | -€771 | -43.5% |
| Current investments | 50/53 | €22,050 | €34,050 | +€12,000 | +54.4% |
| Cash at bank and in hand | 54/58 | €29,224 | €57,697 | +€28,474 | +97.4% |
| Deferred charges and accrued income | 490/1 | €3,115 | €1,837 | -€1,278 | -41.0% |
| Total equity and liabilities | 10/49 | €81,185 | €131,747 | +€50,562 | +62.3% |
| Equity | 10/15 | €54,844 | €76,098 | +€21,254 | +38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,844 | €73,098 | +€21,254 | +41.0% |
| Amounts payable | 17/49 | €26,341 | €55,649 | +€29,308 | +111% |
| Amounts payable within one year | 42/48 | €25,533 | €55,649 | +€30,115 | +118% |
| Trade debts | 44 | €2,561 | €4,691 | +€2,130 | +83.2% |
| Suppliers | 440/4 | €2,561 | €4,691 | +€2,130 | +83.2% |
| Taxes, remuneration and social security | 45 | €17,973 | €10,727 | -€7,246 | -40.3% |
| Taxes | 450/3 | €17,973 | €10,727 | -€7,246 | -40.3% |
| Other amounts payable | 47/48 | €5,000 | €40,231 | +€35,231 | +705% |
| Accrued charges and deferred income | 492/3 | €807 | €0 | -€807 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,739 | €1,865 | -€875 | -31.9% |
| Other operating charges | 640/8 | €635 | €577 | -€59 | -9.2% |
| Gross operating margin | 9900 | €73,746 | €89,951 | +€16,204 | +22.0% |
| Operating profit (loss) | 9901 | €70,372 | €87,510 | +€17,138 | +24.4% |
| Financial income | 75/76B | €4,184 | €56 | -€4,128 | -98.7% |
| Recurring financial income | 75 | €4,184 | €56 | -€4,128 | -98.7% |
| Financial charges | 65/66B | €2,993 | €3,037 | +€44 | +1.5% |
| Recurring financial charges | 65 | €2,993 | €3,037 | +€44 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €71,563 | €84,529 | +€12,966 | +18.1% |
| Income taxes | 67/77 | €14,718 | €18,275 | +€3,556 | +24.2% |
| Profit (loss) for the period | 9904 | €56,844 | €66,254 | +€9,410 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,844 | €66,254 | +€9,410 | +16.6% |
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 22 October 2026 via checked.be.