FAST LOC: 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 LOC
Largest movements
- Tangible fixed assets -€9,462
down €9,462 (-11.9%), from €79,576 to €70,113
of which Leasing and similar rights: -€17,912
- Stocks and contracts +€6,000
new in 2025: €6,000
- Cash -€4,556
down €4,556 (-50.8%), from €8,969 to €4,413
mainly Debts after one year (-€14,307) and Investment in fixed assets (net) (-€11,072)
- Receivables within one year +€3,742
up €3,742 (+69.8%), from €5,362 to €9,104
of which Trade receivables: +€4,562
- Debts after one year -€14,307
down €14,307 (-28.1%), from €50,839 to €36,532
- Other debts +€6,429
up €6,429 (+68.8%), from €9,339 to €15,767
- Profit (loss) carried forward +€1,601
up €1,601 (+13.7%), from €11,685 to €13,286
- Gross operating margin -€7,269
down €7,269 (-21.2%), from €34,354 to €27,085
- Taxes -€1,786
down €1,786 (-59.9%), from €2,984 to €1,198
- Financial charges -€894
down €894 (-26.4%), from €3,394 to €2,499
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 | €94,907 | €90,430 | -€4,477 | -4.7% |
| Fixed assets | 21/28 | €80,576 | €70,913 | -€9,662 | -12.0% |
| Intangible fixed assets | 21 | €1,000 | €800 | -€200 | -20.0% |
| Tangible fixed assets | 22/27 | €79,576 | €70,113 | -€9,462 | -11.9% |
| Plant, machinery and equipment | 23 | €4,795 | €7,635 | +€2,840 | +59.2% |
| Furniture and vehicles | 24 | €98 | €2,586 | +€2,489 | +2,551% |
| Leasing and similar rights | 25 | €74,683 | €56,771 | -€17,912 | -24.0% |
| Other tangible fixed assets | 26 | - | €3,121 | +€3,121 | |
| Current assets | 29/58 | €14,331 | €19,516 | +€5,186 | +36.2% |
| Stocks and contracts in progress | 3 | - | €6,000 | +€6,000 | |
| Contracts in progress | 37 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €5,362 | €9,104 | +€3,742 | +69.8% |
| Trade receivables | 40 | €4,525 | €9,088 | +€4,562 | +101% |
| Other amounts receivable | 41 | €837 | €16 | -€821 | -98.1% |
| Cash at bank and in hand | 54/58 | €8,969 | €4,413 | -€4,556 | -50.8% |
| Total equity and liabilities | 10/49 | €94,907 | €90,430 | -€4,477 | -4.7% |
| Equity | 10/15 | €14,685 | €16,286 | +€1,601 | +10.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,685 | €13,286 | +€1,601 | +13.7% |
| Amounts payable | 17/49 | €80,221 | €74,143 | -€6,078 | -7.6% |
| Amounts payable after more than one year | 17 | €50,839 | €36,532 | -€14,307 | -28.1% |
| Financial debts | 170/4 | €50,839 | €36,532 | -€14,307 | -28.1% |
| Amounts payable within one year | 42/48 | €29,383 | €37,611 | +€8,229 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €12,567 | €13,139 | +€572 | +4.6% |
| Trade debts | 44 | €6,434 | €7,131 | +€696 | +10.8% |
| Suppliers | 440/4 | €6,434 | €7,131 | +€696 | +10.8% |
| Taxes, remuneration and social security | 45 | €1,043 | €1,574 | +€532 | +51.0% |
| Taxes | 450/3 | €1,043 | €1,574 | +€532 | +51.0% |
| Other amounts payable | 47/48 | €9,339 | €15,767 | +€6,429 | +68.8% |
| Non-recurring operating income | 76A | €21,454 | - | -€21,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,676 | €20,735 | +€59 | +0.3% |
| Other operating charges | 640/8 | €1,045 | €1,052 | +€8 | +0.7% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €34,354 | €27,085 | -€7,269 | -21.2% |
| Operating profit (loss) | 9901 | €12,507 | €5,298 | -€7,209 | -57.6% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €3,394 | €2,499 | -€894 | -26.4% |
| Recurring financial charges | 65 | €3,394 | €2,499 | -€894 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €9,124 | €2,799 | -€6,326 | -69.3% |
| Income taxes | 67/77 | €2,984 | €1,198 | -€1,786 | -59.9% |
| Profit (loss) for the period | 9904 | €6,141 | €1,601 | -€4,540 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,141 | €1,601 | -€4,540 | -73.9% |
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 18 October 2026 via checked.be.