FASTBV: 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.
FASTBV
Largest movements
- Cash +€152,220
up €152,220 (+293.0%), from €51,944 to €204,164
mainly Contributions, distributions and other (+€115,961) and Receivables within one year (+€23,604)
- Receivables within one year -€23,604
down €23,604 (-58.5%), from €40,319 to €16,715
of which Trade receivables: -€21,913
- Tangible fixed assets -€5,907
down €5,907 (-2.8%), from €212,977 to €207,070
of which Land and buildings: -€7,077
- Reserves +€102,064
up €102,064 (+134.0%), from €76,158 to €178,222
- Contributions +€31,250
up €31,250 (+625.0%), from €5,000 to €36,250
- Other debts -€7,929
down €7,929 (-3.7%), from €213,649 to €205,721
- Gross operating margin -€10,781
down €10,781 (-23.7%), from €45,538 to €34,757
- Taxes -€2,656
down €2,656 (-37.8%), from €7,026 to €4,370
- Depreciation +€1,835
up €1,835 (+20.1%), from €9,140 to €10,975
- Other operating charges +€716
up €716 (+51.7%), from €1,385 to €2,101
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 | €305,239 | €427,948 | +€122,709 | +40.2% |
| Fixed assets | 21/28 | €212,977 | €207,070 | -€5,907 | -2.8% |
| Tangible fixed assets | 22/27 | €212,977 | €207,070 | -€5,907 | -2.8% |
| Land and buildings | 22 | €202,744 | €195,667 | -€7,077 | -3.5% |
| Plant, machinery and equipment | 23 | €10,233 | €8,802 | -€1,431 | -14.0% |
| Furniture and vehicles | 24 | - | €2,601 | +€2,601 | |
| Current assets | 29/58 | €92,262 | €220,879 | +€128,616 | +139.4% |
| Amounts receivable within one year | 40/41 | €40,319 | €16,715 | -€23,604 | -58.5% |
| Trade receivables | 40 | €35,998 | €14,084 | -€21,913 | -60.9% |
| Other amounts receivable | 41 | €4,321 | €2,630 | -€1,691 | -39.1% |
| Cash at bank and in hand | 54/58 | €51,944 | €204,164 | +€152,220 | +293.0% |
| Total equity and liabilities | 10/49 | €305,239 | €427,948 | +€122,709 | +40.2% |
| Equity | 10/15 | €81,158 | €214,472 | +€133,314 | +164.3% |
| Contributions | 10/11 | €5,000 | €36,250 | +€31,250 | +625.0% |
| Reserves | 13 | €76,158 | €178,222 | +€102,064 | +134.0% |
| Distributable reserves | 133 | €76,158 | €178,222 | +€102,064 | +134.0% |
| Amounts payable | 17/49 | €224,081 | €213,476 | -€10,605 | -4.7% |
| Amounts payable within one year | 42/48 | €224,081 | €213,476 | -€10,605 | -4.7% |
| Trade debts | 44 | €2,185 | €2,095 | -€90 | -4.1% |
| Suppliers | 440/4 | €2,185 | €2,095 | -€90 | -4.1% |
| Taxes, remuneration and social security | 45 | €8,246 | €5,660 | -€2,586 | -31.4% |
| Taxes | 450/3 | €5,746 | €3,160 | -€2,586 | -45.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €213,649 | €205,721 | -€7,929 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,140 | €10,975 | +€1,835 | +20.1% |
| Other operating charges | 640/8 | €1,385 | €2,101 | +€716 | +51.7% |
| Gross operating margin | 9900 | €45,538 | €34,757 | -€10,781 | -23.7% |
| Operating profit (loss) | 9901 | €35,013 | €21,681 | -€13,332 | -38.1% |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | €116 | €90 | -€26 | -22.1% |
| Recurring financial charges | 65 | €116 | €90 | -€26 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €34,898 | €21,723 | -€13,175 | -37.8% |
| Income taxes | 67/77 | €7,026 | €4,370 | -€2,656 | -37.8% |
| Profit (loss) for the period | 9904 | €27,871 | €17,353 | -€10,518 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,871 | €17,353 | -€10,518 | -37.7% |
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 3 October 2026 via checked.be.