Fastel - Fize: 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.
Fastel - Fize
Largest movements
- Cash +€12,795
up €12,795 (+184%), from €6,947 to €19,742
mainly Other debts (+€17,433) and Net result for the year (+€9,001)
- Stocks and contracts +€8,519
up €8,519 (+7.8%), from €109,900 to €118,419
- Tangible fixed assets -€1,678
down €1,678 (-8.9%), from €18,758 to €17,079
of which Plant, machinery and equipment: -€1,823
- Other debts +€17,433
up €17,433 (+16.5%), from €105,718 to €123,152
- Trade debts -€10,043
down €10,043 (-41.8%), from €24,053 to €14,009
- Profit (loss) carried forward +€9,001
up €9,001, from -€8,513 to €488
- Tax, wage and social debts +€2,433
new in 2025: €2,433
- Gross operating margin +€35,217
up €35,217, from -€16,731 to €18,485
- Taxes +€2,240
new in 2025: €2,240
- Depreciation +€473
up €473 (+8.0%), from €5,936 to €6,409
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 | €148,882 | €167,706 | +€18,824 | +12.6% |
| Fixed assets | 21/28 | €19,253 | €17,575 | -€1,678 | -8.7% |
| Tangible fixed assets | 22/27 | €18,758 | €17,079 | -€1,678 | -8.9% |
| Land and buildings | 22 | €14,912 | €15,796 | +€885 | +5.9% |
| Plant, machinery and equipment | 23 | €2,366 | €543 | -€1,823 | -77.0% |
| Furniture and vehicles | 24 | €1,480 | €740 | -€740 | -50.0% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €129,629 | €150,131 | +€20,502 | +15.8% |
| Stocks and contracts in progress | 3 | €109,900 | €118,419 | +€8,519 | +7.8% |
| Stocks | 30/36 | €109,900 | €118,419 | +€8,519 | +7.8% |
| Amounts receivable within one year | 40/41 | €9,777 | €8,767 | -€1,010 | -10.3% |
| Trade receivables | 40 | €7,231 | €8,767 | +€1,537 | +21.3% |
| Other amounts receivable | 41 | €2,546 | - | -€2,546 | |
| Cash at bank and in hand | 54/58 | €6,947 | €19,742 | +€12,795 | +184% |
| Deferred charges and accrued income | 490/1 | €3,005 | €3,203 | +€198 | +6.6% |
| Total equity and liabilities | 10/49 | €148,882 | €167,706 | +€18,824 | +12.6% |
| Equity | 10/15 | €19,112 | €28,113 | +€9,001 | +47.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €8,875 | €8,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,513 | €488 | +€9,001 | |
| Amounts payable | 17/49 | €129,771 | €139,594 | +€9,823 | +7.6% |
| Amounts payable within one year | 42/48 | €129,771 | €139,594 | +€9,823 | +7.6% |
| Trade debts | 44 | €24,053 | €14,009 | -€10,043 | -41.8% |
| Suppliers | 440/4 | €24,053 | €14,009 | -€10,043 | -41.8% |
| Taxes, remuneration and social security | 45 | - | €2,433 | +€2,433 | |
| Taxes | 450/3 | - | €2,433 | +€2,433 | |
| Other amounts payable | 47/48 | €105,718 | €123,152 | +€17,433 | +16.5% |
| Non-recurring operating income | 76A | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,936 | €6,409 | +€473 | +8.0% |
| Other operating charges | 640/8 | €646 | €640 | -€6 | -0.9% |
| Gross operating margin | 9900 | -€16,731 | €18,485 | +€35,217 | |
| Operating profit (loss) | 9901 | -€23,313 | €11,437 | +€34,749 | |
| Financial income | 75/76B | €105 | €12 | -€93 | -88.4% |
| Recurring financial income | 75 | €105 | €12 | -€93 | -88.4% |
| Financial charges | 65/66B | €144 | €208 | +€64 | +44.6% |
| Recurring financial charges | 65 | €144 | €208 | +€64 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,351 | €11,241 | +€34,593 | |
| Income taxes | 67/77 | - | €2,240 | +€2,240 | |
| Profit (loss) for the period | 9904 | -€23,351 | €9,001 | +€32,352 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,351 | €9,001 | +€32,352 |
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 19 October 2026 via checked.be.