FASTON: 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.
FASTON
Largest movements
- Cash -€72,713
down €72,713 (-47.3%), from €153,697 to €80,984
mainly Trade debts (-€108,243) and Contributions, distributions and other (-€33,687)
- Receivables within one year -€48,076
down €48,076 (-33.9%), from €141,837 to €93,761
of which Trade receivables: -€107,017
- Tangible fixed assets -€17,236
down €17,236 (-4.1%), from €422,840 to €405,604
of which Land and buildings: -€17,578
- Trade debts -€108,243
down €108,243 (-97.8%), from €110,726 to €2,483
- Other debts +€33,687
new in 2025: €33,687
- Current portion of long-term debt -€29,534
down €29,534 (-54.7%), from €53,985 to €24,451
- Debts after one year -€24,451
down €24,451 (-11.7%), from €209,436 to €184,984
- Tax, wage and social debts -€8,945
down €8,945 (-20.5%), from €43,712 to €34,767
- Gross operating margin -€70,267
down €70,267 (-45.8%), from €153,475 to €83,208
- Taxes -€20,612
down €20,612 (-53.0%), from €38,871 to €18,259
- Other operating charges +€6,094
up €6,094 (+258.1%), from €2,362 to €8,456
- Financial income +€4,008
up €4,008 (+1425.2%), from €281 to €4,289
- Depreciation -€1,615
down €1,615 (-7.7%), from €21,027 to €19,413
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 | €718,373 | €582,018 | -€136,355 | -19.0% |
| Fixed assets | 21/28 | €422,840 | €405,604 | -€17,236 | -4.1% |
| Tangible fixed assets | 22/27 | €422,840 | €405,604 | -€17,236 | -4.1% |
| Land and buildings | 22 | €420,396 | €402,818 | -€17,578 | -4.2% |
| Furniture and vehicles | 24 | €2,445 | €2,786 | +€342 | +14.0% |
| Current assets | 29/58 | €295,533 | €176,414 | -€119,119 | -40.3% |
| Amounts receivable within one year | 40/41 | €141,837 | €93,761 | -€48,076 | -33.9% |
| Trade receivables | 40 | €107,017 | - | -€107,017 | |
| Other amounts receivable | 41 | €34,820 | €93,761 | +€58,941 | +169.3% |
| Cash at bank and in hand | 54/58 | €153,697 | €80,984 | -€72,713 | -47.3% |
| Deferred charges and accrued income | 490/1 | - | €1,670 | +€1,670 | |
| Total equity and liabilities | 10/49 | €718,373 | €582,018 | -€136,355 | -19.0% |
| Equity | 10/15 | €300,113 | €301,365 | +€1,251 | +0.4% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €291,188 | €292,439 | +€1,251 | +0.4% |
| Distributable reserves | 133 | €291,188 | €292,439 | +€1,251 | +0.4% |
| Profit (loss) carried forward | 14 | €726 | €726 | = | 0.0% |
| Amounts payable | 17/49 | €418,260 | €280,654 | -€137,607 | -32.9% |
| Amounts payable after more than one year | 17 | €209,436 | €184,984 | -€24,451 | -11.7% |
| Financial debts | 170/4 | €209,436 | €184,984 | -€24,451 | -11.7% |
| Amounts payable within one year | 42/48 | €208,423 | €95,389 | -€113,034 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €53,985 | €24,451 | -€29,534 | -54.7% |
| Trade debts | 44 | €110,726 | €2,483 | -€108,243 | -97.8% |
| Suppliers | 440/4 | €110,726 | €2,483 | -€108,243 | -97.8% |
| Taxes, remuneration and social security | 45 | €43,712 | €34,767 | -€8,945 | -20.5% |
| Taxes | 450/3 | €43,712 | €34,767 | -€8,945 | -20.5% |
| Other amounts payable | 47/48 | - | €33,687 | +€33,687 | |
| Accrued charges and deferred income | 492/3 | €401 | €280 | -€121 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,027 | €19,413 | -€1,615 | -7.7% |
| Other operating charges | 640/8 | €2,362 | €8,456 | +€6,094 | +258.1% |
| Gross operating margin | 9900 | €153,475 | €83,208 | -€70,267 | -45.8% |
| Operating profit (loss) | 9901 | €130,086 | €55,340 | -€74,747 | -57.5% |
| Financial income | 75/76B | €281 | €4,289 | +€4,008 | +1425.2% |
| Recurring financial income | 75 | €281 | €4,289 | +€4,008 | +1425.2% |
| Financial charges | 65/66B | €5,949 | €6,431 | +€482 | +8.1% |
| Recurring financial charges | 65 | €5,949 | €6,431 | +€482 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €124,418 | €53,197 | -€71,221 | -57.2% |
| Income taxes | 67/77 | €38,871 | €18,259 | -€20,612 | -53.0% |
| Profit (loss) for the period | 9904 | €85,548 | €34,938 | -€50,609 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,548 | €34,938 | -€50,609 | -59.2% |
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 4 October 2026 via checked.be.