FAST'R: 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'R
Largest movements
- Cash +€33,890
up €33,890 (+301%), from €11,277 to €45,167
mainly Net result for the year (+€44,132) and Debts after one year (+€25,504)
- Tangible fixed assets +€31,755
up €31,755 (+158%), from €20,144 to €51,898
of which Leasing and similar rights: +€27,632
- Receivables within one year +€4,634
up €4,634 (+13.4%), from €34,678 to €39,311
of which Other amounts receivable: +€3,526
- Reserves +€42,414
up €42,414 (+115%), from €36,827 to €79,241
of which Distributable reserves: +€42,414
- Debts after one year +€25,504
up €25,504 (+1,274%), from €2,002 to €27,506
- Trade debts +€5,310
up €5,310 (+224%), from €2,368 to €7,678
- Other debts -€4,545
down €4,545 (-63.6%), from €7,150 to €2,605
- Current portion of long-term debt +€4,228
up €4,228 (+58.4%), from €7,236 to €11,464
- Gross operating margin -€5,377
down €5,377 (-6.8%), from €79,084 to €73,707
- Staff costs -€2,101
down €2,101 (-59.7%), from €3,518 to €1,417
- Depreciation -€1,037
down €1,037 (-19.3%), from €5,363 to €4,327
- Taxes +€941
up €941 (+5.5%), from €16,968 to €17,909
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 | €76,711 | €147,239 | +€70,528 | +91.9% |
| Fixed assets | 21/28 | €20,144 | €51,898 | +€31,755 | +158% |
| Tangible fixed assets | 22/27 | €20,144 | €51,898 | +€31,755 | +158% |
| Plant, machinery and equipment | 23 | - | €792 | +€792 | |
| Furniture and vehicles | 24 | €20,144 | €23,474 | +€3,331 | +16.5% |
| Leasing and similar rights | 25 | - | €27,632 | +€27,632 | |
| Current assets | 29/58 | €56,567 | €95,341 | +€38,774 | +68.5% |
| Amounts receivable within one year | 40/41 | €34,678 | €39,311 | +€4,634 | +13.4% |
| Trade receivables | 40 | €32,221 | €33,329 | +€1,108 | +3.4% |
| Other amounts receivable | 41 | €2,456 | €5,983 | +€3,526 | +144% |
| Cash at bank and in hand | 54/58 | €11,277 | €45,167 | +€33,890 | +301% |
| Deferred charges and accrued income | 490/1 | €10,612 | €10,862 | +€250 | +2.4% |
| Total equity and liabilities | 10/49 | €76,711 | €147,239 | +€70,528 | +91.9% |
| Equity | 10/15 | €55,377 | €97,791 | +€42,414 | +76.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €36,827 | €79,241 | +€42,414 | +115% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | €36,745 | €79,159 | +€42,414 | +115% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,333 | €49,448 | +€28,115 | +132% |
| Amounts payable after more than one year | 17 | €2,002 | €27,506 | +€25,504 | +1,274% |
| Financial debts | 170/4 | €2,002 | €27,506 | +€25,504 | +1,274% |
| Amounts payable within one year | 42/48 | €19,138 | €21,747 | +€2,609 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €7,236 | €11,464 | +€4,228 | +58.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,368 | €7,678 | +€5,310 | +224% |
| Suppliers | 440/4 | €2,368 | €7,678 | +€5,310 | +224% |
| Taxes, remuneration and social security | 45 | €2,385 | €0 | -€2,385 | -100% |
| Taxes | 450/3 | €571 | €0 | -€571 | -100% |
| Remuneration and social security | 454/9 | €1,814 | €0 | -€1,814 | -100% |
| Other amounts payable | 47/48 | €7,150 | €2,605 | -€4,545 | -63.6% |
| Accrued charges and deferred income | 492/3 | €193 | €195 | +€2 | +1.0% |
| Remuneration, social security and pensions | 62 | €3,518 | €1,417 | -€2,101 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,363 | €4,327 | -€1,037 | -19.3% |
| Other operating charges | 640/8 | €963 | €1,231 | +€268 | +27.8% |
| Non-recurring operating charges | 66A | €1,234 | €3,403 | +€2,169 | +176% |
| Gross operating margin | 9900 | €79,084 | €73,707 | -€5,377 | -6.8% |
| Operating profit (loss) | 9901 | €68,006 | €63,330 | -€4,676 | -6.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,468 | €1,293 | -€175 | -11.9% |
| Recurring financial charges | 65 | €1,468 | €1,293 | -€175 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €66,538 | €62,040 | -€4,498 | -6.8% |
| Income taxes | 67/77 | €16,968 | €17,909 | +€941 | +5.5% |
| Profit (loss) for the period | 9904 | €49,570 | €44,132 | -€5,438 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,570 | €44,132 | -€5,438 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.