FESTOS: 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.
FESTOS
Largest movements
- Tangible fixed assets +€23,420
up €23,420 (+908.6%), from €2,578 to €25,997
of which Furniture and vehicles: +€21,463
- Receivables within one year +€9,751
up €9,751 (+48.9%), from €19,955 to €29,705
of which Trade receivables: +€9,747
- Cash +€6,986
up €6,986 (+51.9%), from €13,472 to €20,458
- Deferred charges and accrued income -€3,811
down €3,811 (-34.1%), from €11,174 to €7,363
- Stocks and contracts -€2,188
down €2,188 (-15.7%), from €13,955 to €11,767
- Other debts +€30,336
new in 2025: €30,336
- Trade debts +€3,066
up €3,066 (+85.8%), from €3,571 to €6,637
- Tax, wage and social debts +€1,887
up €1,887 (+36.2%), from €5,206 to €7,093
of which Taxes: +€1,291
- Gross operating margin +€28,301
up €28,301, from -€11,021 to €17,280
- Depreciation +€6,313
up €6,313 (+3715.3%), from €170 to €6,483
- Other operating charges -€2,108
down €2,108 (-70.7%), from €2,983 to €875
- Staff costs +€1,784
new in 2025: €1,784
- Financial income +€988
up €988 (+15884.1%), from €6 to €994
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,134 | €96,576 | +€35,442 | +58.0% |
| Fixed assets | 21/28 | €2,578 | €27,282 | +€24,705 | +958.5% |
| Tangible fixed assets | 22/27 | €2,578 | €25,997 | +€23,420 | +908.6% |
| Plant, machinery and equipment | 23 | €1,549 | €3,506 | +€1,957 | +126.3% |
| Furniture and vehicles | 24 | €1,028 | €22,491 | +€21,463 | +2087.2% |
| Financial fixed assets | 28 | - | €1,285 | +€1,285 | |
| Current assets | 29/58 | €58,556 | €69,293 | +€10,737 | +18.3% |
| Stocks and contracts in progress | 3 | €13,955 | €11,767 | -€2,188 | -15.7% |
| Stocks | 30/36 | €13,955 | €11,767 | -€2,188 | -15.7% |
| Amounts receivable within one year | 40/41 | €19,955 | €29,705 | +€9,751 | +48.9% |
| Trade receivables | 40 | €4,283 | €14,030 | +€9,747 | +227.6% |
| Other amounts receivable | 41 | €15,672 | €15,675 | +€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €13,472 | €20,458 | +€6,986 | +51.9% |
| Deferred charges and accrued income | 490/1 | €11,174 | €7,363 | -€3,811 | -34.1% |
| Total equity and liabilities | 10/49 | €61,134 | €96,576 | +€35,442 | +58.0% |
| Equity | 10/15 | €52,356 | €52,510 | +€154 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,200 | €46,200 | = | 0.0% |
| Distributable reserves | 133 | €46,200 | €46,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44 | €110 | +€154 | |
| Amounts payable | 17/49 | €8,777 | €44,066 | +€35,289 | +402.0% |
| Amounts payable within one year | 42/48 | €8,777 | €44,066 | +€35,289 | +402.0% |
| Trade debts | 44 | €3,571 | €6,637 | +€3,066 | +85.8% |
| Suppliers | 440/4 | €3,571 | €6,637 | +€3,066 | +85.8% |
| Taxes, remuneration and social security | 45 | €5,206 | €7,093 | +€1,887 | +36.2% |
| Taxes | 450/3 | €5,206 | €6,497 | +€1,291 | +24.8% |
| Remuneration and social security | 454/9 | - | €595 | +€595 | |
| Other amounts payable | 47/48 | - | €30,336 | +€30,336 | |
| Remuneration, social security and pensions | 62 | - | €1,784 | +€1,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €6,483 | +€6,313 | +3715.3% |
| Other operating charges | 640/8 | €2,983 | €875 | -€2,108 | -70.7% |
| Gross operating margin | 9900 | -€11,021 | €17,280 | +€28,301 | |
| Operating profit (loss) | 9901 | -€14,175 | €8,139 | +€22,313 | |
| Financial income | 75/76B | €6 | €994 | +€988 | +15884.1% |
| Recurring financial income | 75 | €6 | €994 | +€988 | +15884.1% |
| Financial charges | 65/66B | €517 | €641 | +€124 | +24.1% |
| Recurring financial charges | 65 | €517 | €641 | +€124 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,685 | €8,492 | +€23,177 | |
| Income taxes | 67/77 | €356 | €1,112 | +€755 | +212.1% |
| Profit (loss) for the period | 9904 | -€15,042 | €7,380 | +€22,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,042 | €7,380 | +€22,422 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.