FASTRE NICK: 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.
FASTRE NICK
Largest movements
- Cash +€38,163
up €38,163 (+1,214%), from €3,143 to €41,306
mainly Net result for the year (+€20,015) and Tax, wage and social debts (+€14,192)
- Tangible fixed assets -€10,442
down €10,442 (-24.8%), from €42,142 to €31,700
of which Furniture and vehicles: -€6,211
- Receivables within one year -€4,240
down €4,240 (-60.5%), from €7,006 to €2,766
- Reserves +€20,015
up €20,015 (+24.3%), from €82,228 to €102,243
- Tax, wage and social debts +€14,192
up €14,192 (+272%), from €5,213 to €19,405
- Other debts +€7,368
up €7,368 (+20.1%), from €36,721 to €44,089
- Trade debts -€7,248
down €7,248 (-86.4%), from €8,392 to €1,144
- Accrued charges and deferred income -€6,583
down €6,583 (-55.1%), from €11,952 to €5,369
- Gross operating margin +€25,377
up €25,377 (+175%), from €14,527 to €39,904
- Taxes +€5,024
up €5,024 (+247%), from €2,034 to €7,058
- Financial charges +€1,128
up €1,128 (+306%), from €369 to €1,496
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 | €157,550 | €180,987 | +€23,437 | +14.9% |
| Fixed assets | 21/28 | €42,142 | €31,700 | -€10,442 | -24.8% |
| Tangible fixed assets | 22/27 | €42,142 | €31,700 | -€10,442 | -24.8% |
| Land and buildings | 22 | €28,376 | €24,145 | -€4,231 | -14.9% |
| Furniture and vehicles | 24 | €13,766 | €7,555 | -€6,211 | -45.1% |
| Current assets | 29/58 | €115,408 | €149,287 | +€33,879 | +29.4% |
| Stocks and contracts in progress | 3 | €104,859 | €104,859 | = | 0.0% |
| Stocks | 30/36 | €104,859 | €104,859 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,006 | €2,766 | -€4,240 | -60.5% |
| Trade receivables | 40 | €7,006 | €2,766 | -€4,240 | -60.5% |
| Cash at bank and in hand | 54/58 | €3,143 | €41,306 | +€38,163 | +1,214% |
| Deferred charges and accrued income | 490/1 | €401 | €357 | -€44 | -10.9% |
| Total equity and liabilities | 10/49 | €157,550 | €180,987 | +€23,437 | +14.9% |
| Equity | 10/15 | €88,428 | €108,443 | +€20,015 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,228 | €102,243 | +€20,015 | +24.3% |
| Distributable reserves | 133 | €82,228 | €102,243 | +€20,015 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €69,122 | €72,545 | +€3,422 | +5.0% |
| Amounts payable after more than one year | 17 | €2,537 | €0 | -€2,537 | -100% |
| Financial debts | 170/4 | €2,537 | €0 | -€2,537 | -100% |
| Amounts payable within one year | 42/48 | €54,633 | €67,176 | +€12,542 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €4,307 | €2,537 | -€1,770 | -41.1% |
| Trade debts | 44 | €8,392 | €1,144 | -€7,248 | -86.4% |
| Suppliers | 440/4 | €8,392 | €1,144 | -€7,248 | -86.4% |
| Taxes, remuneration and social security | 45 | €5,213 | €19,405 | +€14,192 | +272% |
| Taxes | 450/3 | €5,213 | €19,405 | +€14,192 | +272% |
| Other amounts payable | 47/48 | €36,721 | €44,089 | +€7,368 | +20.1% |
| Accrued charges and deferred income | 492/3 | €11,952 | €5,369 | -€6,583 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,707 | €10,442 | -€265 | -2.5% |
| Other operating charges | 640/8 | €705 | €898 | +€194 | +27.5% |
| Gross operating margin | 9900 | €14,527 | €39,904 | +€25,377 | +175% |
| Operating profit (loss) | 9901 | €3,115 | €28,564 | +€25,448 | +817% |
| Financial income | 75/76B | €16 | €5 | -€11 | -66.8% |
| Recurring financial income | 75 | €16 | €5 | -€11 | -66.8% |
| Financial charges | 65/66B | €369 | €1,496 | +€1,128 | +306% |
| Recurring financial charges | 65 | €369 | €1,496 | +€1,128 | +306% |
| Profit (loss) for the period before taxes | 9903 | €2,762 | €27,073 | +€24,310 | +880% |
| Income taxes | 67/77 | €2,034 | €7,058 | +€5,024 | +247% |
| Profit (loss) for the period | 9904 | €729 | €20,015 | +€19,286 | +2,646% |
| Profit (loss) for the period to be appropriated | 9905 | €729 | €20,015 | +€19,286 | +2,646% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.