FASTIP: 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.
FASTIP
Largest movements
- Cash +€77,063
up €77,063 (+84.5%), from €91,158 to €168,221
mainly Net result for the year (+€140,331) and Other debts (+€77,588)
- Receivables within one year +€14,836
up €14,836 (+40.0%), from €37,132 to €51,968
of which Trade receivables: +€12,879
- Other debts +€77,588
new in 2025: €77,588
- Profit (loss) carried forward +€13,742
up €13,742 (+17.8%), from €77,353 to €91,095
- Financial income +€55,528
new in 2025: €55,528
- Gross operating margin +€55,073
up €55,073 (+148.2%), from €37,157 to €92,229
- Taxes +€2,804
up €2,804 (+234.4%), from €1,196 to €4,000
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 | €147,446 | €237,271 | +€89,824 | +60.9% |
| Fixed assets | 21/28 | €19,157 | €17,081 | -€2,075 | -10.8% |
| Intangible fixed assets | 21 | €19,156 | €17,080 | -€2,075 | -10.8% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €128,290 | €220,189 | +€91,899 | +71.6% |
| Amounts receivable within one year | 40/41 | €37,132 | €51,968 | +€14,836 | +40.0% |
| Trade receivables | 40 | €13,507 | €26,386 | +€12,879 | +95.3% |
| Other amounts receivable | 41 | €23,625 | €25,583 | +€1,958 | +8.3% |
| Cash at bank and in hand | 54/58 | €91,158 | €168,221 | +€77,063 | +84.5% |
| Total equity and liabilities | 10/49 | €147,446 | €237,271 | +€89,824 | +60.9% |
| Equity | 10/15 | €145,553 | €159,295 | +€13,742 | +9.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,353 | €91,095 | +€13,742 | +17.8% |
| Amounts payable | 17/49 | €1,894 | €77,975 | +€76,082 | +4017.8% |
| Amounts payable within one year | 42/48 | €1,894 | €77,975 | +€76,082 | +4017.8% |
| Trade debts | 44 | €1,868 | €387 | -€1,481 | -79.3% |
| Suppliers | 440/4 | €1,868 | €387 | -€1,481 | -79.3% |
| Taxes, remuneration and social security | 45 | €25 | - | -€25 | |
| Taxes | 450/3 | €25 | - | -€25 | |
| Other amounts payable | 47/48 | - | €77,588 | +€77,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €2,075 | = | 0.0% |
| Other operating charges | 640/8 | €711 | €725 | +€14 | +2.0% |
| Gross operating margin | 9900 | €37,157 | €92,229 | +€55,073 | +148.2% |
| Operating profit (loss) | 9901 | €34,371 | €89,429 | +€55,058 | +160.2% |
| Financial income | 75/76B | - | €55,528 | +€55,528 | |
| Recurring financial income | 75 | - | €55,528 | +€55,528 | |
| Financial charges | 65/66B | €65 | €626 | +€561 | +862.0% |
| Recurring financial charges | 65 | €65 | €626 | +€561 | +862.0% |
| Profit (loss) for the period before taxes | 9903 | €34,305 | €144,331 | +€110,025 | +320.7% |
| Income taxes | 67/77 | €1,196 | €4,000 | +€2,804 | +234.4% |
| Profit (loss) for the period | 9904 | €33,109 | €140,331 | +€107,222 | +323.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,109 | €140,331 | +€107,222 | +323.8% |
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 5 October 2026 via checked.be.