FETISJ: 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.
FETISJ
Largest movements
- Deferred charges and accrued income -€21,012
down €21,012 (-99.9%), from €21,041 to €29
- Cash -€20,816
down €20,816 (-35.7%), from €58,372 to €37,556
mainly Net result for the year (-€23,916) and Trade debts (-€12,671)
- Receivables within one year +€5,240
up €5,240 (+65.6%), from €7,987 to €13,227
of which Other amounts receivable: +€7,505
- Profit (loss) carried forward -€23,916
down €23,916 (-44.4%), from €53,815 to €29,899
- Trade debts -€12,671
down €12,671 (-97.3%), from €13,022 to €352
- Gross operating margin -€26,851
down €26,851, from €3,889 to -€22,962
- Financial income -€1,500
no longer reported in 2024 (was €1,500)
- Other operating charges -€1,006
down €1,006 (-55.0%), from €1,829 to €823
- Financial charges -€523
down €523 (-79.9%), from €655 to €132
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,399 | €50,813 | -€36,587 | -41.9% |
| Current assets | 29/58 | €87,399 | €50,813 | -€36,587 | -41.9% |
| Amounts receivable within one year | 40/41 | €7,987 | €13,227 | +€5,240 | +65.6% |
| Trade receivables | 40 | €3,234 | €969 | -€2,265 | -70.0% |
| Other amounts receivable | 41 | €4,752 | €12,258 | +€7,505 | +157.9% |
| Cash at bank and in hand | 54/58 | €58,372 | €37,556 | -€20,816 | -35.7% |
| Deferred charges and accrued income | 490/1 | €21,041 | €29 | -€21,012 | -99.9% |
| Total equity and liabilities | 10/49 | €87,399 | €50,813 | -€36,587 | -41.9% |
| Equity | 10/15 | €74,259 | €50,343 | -€23,916 | -32.2% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Capital | 10 | €16,113 | €16,113 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €4,330 | €4,330 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,470 | €2,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,815 | €29,899 | -€23,916 | -44.4% |
| Amounts payable | 17/49 | €13,141 | €470 | -€12,671 | -96.4% |
| Amounts payable within one year | 42/48 | €13,141 | €470 | -€12,671 | -96.4% |
| Trade debts | 44 | €13,022 | €352 | -€12,671 | -97.3% |
| Suppliers | 440/4 | €13,022 | €352 | -€12,671 | -97.3% |
| Other amounts payable | 47/48 | €118 | €118 | = | 0.0% |
| Other operating charges | 640/8 | €1,829 | €823 | -€1,006 | -55.0% |
| Gross operating margin | 9900 | €3,889 | -€22,962 | -€26,851 | |
| Operating profit (loss) | 9901 | €2,060 | -€23,784 | -€25,844 | |
| Financial income | 75/76B | €1,500 | - | -€1,500 | |
| Recurring financial income | 75 | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €655 | €132 | -€523 | -79.9% |
| Recurring financial charges | 65 | €655 | €132 | -€523 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €2,905 | -€23,916 | -€26,821 | |
| Profit (loss) for the period | 9904 | €2,905 | -€23,916 | -€26,821 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | -€23,916 | -€26,821 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.