FEYS ACCOUNTANCY: 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.
FEYS ACCOUNTANCY
Largest movements
- Financial fixed assets +€93,500
up €93,500 (+69.2%), from €135,200 to €228,700
- Cash +€22,718
up €22,718 (+4,438%), from €512 to €23,229
mainly Other debts (+€123,251) and Net result for the year (+€68,880)
- Receivables within one year +€19,283
up €19,283 (+75.4%), from €25,584 to €44,867
of which Trade receivables: +€16,042
- Tangible fixed assets -€6,705
down €6,705 (-34.4%), from €19,472 to €12,767
of which Furniture and vehicles: -€6,683
- Current investments +€6,000
up €6,000 (+133%), from €4,500 to €10,500
- Other debts +€123,251
up €123,251 (+265%), from €46,454 to €169,704
- Reserves -€58,601
no longer reported in 2025 (was €58,601)
- Debts after one year +€52,926
up €52,926 (+104%), from €50,849 to €103,775
- Current portion of long-term debt +€14,275
up €14,275 (+81.4%), from €17,540 to €31,815
- Gross operating margin +€29,880
up €29,880 (+40.7%), from €73,410 to €103,290
- Taxes +€4,810
up €4,810 (+24.7%), from €19,514 to €24,324
- Financial income -€2,303
down €2,303 (-45.5%), from €5,066 to €2,763
- Financial charges +€1,724
up €1,724 (+88.2%), from €1,954 to €3,678
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 | €186,499 | €321,174 | +€134,675 | +72.2% |
| Fixed assets | 21/28 | €154,672 | €241,467 | +€86,795 | +56.1% |
| Tangible fixed assets | 22/27 | €19,472 | €12,767 | -€6,705 | -34.4% |
| Furniture and vehicles | 24 | €8,439 | €1,755 | -€6,683 | -79.2% |
| Other tangible fixed assets | 26 | €11,033 | €11,012 | -€21 | -0.2% |
| Financial fixed assets | 28 | €135,200 | €228,700 | +€93,500 | +69.2% |
| Current assets | 29/58 | €31,827 | €79,706 | +€47,879 | +150% |
| Amounts receivable within one year | 40/41 | €25,584 | €44,867 | +€19,283 | +75.4% |
| Trade receivables | 40 | €25,584 | €41,626 | +€16,042 | +62.7% |
| Other amounts receivable | 41 | - | €3,241 | +€3,241 | |
| Current investments | 50/53 | €4,500 | €10,500 | +€6,000 | +133% |
| Cash at bank and in hand | 54/58 | €512 | €23,229 | +€22,718 | +4,438% |
| Deferred charges and accrued income | 490/1 | €1,231 | €1,110 | -€121 | -9.8% |
| Total equity and liabilities | 10/49 | €186,499 | €321,174 | +€134,675 | +72.2% |
| Equity | 10/15 | €60,601 | €2,000 | -€58,601 | -96.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €58,601 | - | -€58,601 | |
| Distributable reserves | 133 | €58,601 | - | -€58,601 | |
| Amounts payable | 17/49 | €125,898 | €319,174 | +€193,276 | +154% |
| Amounts payable after more than one year | 17 | €50,849 | €103,775 | +€52,926 | +104% |
| Financial debts | 170/4 | €50,849 | €103,775 | +€52,926 | +104% |
| Amounts payable within one year | 42/48 | €74,086 | €212,874 | +€138,788 | +187% |
| Current portion of amounts payable after more than one year | 42 | €17,540 | €31,815 | +€14,275 | +81.4% |
| Trade debts | 44 | €729 | €1,515 | +€786 | +108% |
| Suppliers | 440/4 | €729 | €1,515 | +€786 | +108% |
| Taxes, remuneration and social security | 45 | €9,363 | €9,839 | +€476 | +5.1% |
| Taxes | 450/3 | €9,363 | €9,839 | +€476 | +5.1% |
| Other amounts payable | 47/48 | €46,454 | €169,704 | +€123,251 | +265% |
| Accrued charges and deferred income | 492/3 | €962 | €2,524 | +€1,562 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €8,186 | +€974 | +13.5% |
| Other operating charges | 640/8 | €1,196 | €986 | -€210 | -17.5% |
| Gross operating margin | 9900 | €73,410 | €103,290 | +€29,880 | +40.7% |
| Operating profit (loss) | 9901 | €65,002 | €94,118 | +€29,116 | +44.8% |
| Financial income | 75/76B | €5,066 | €2,763 | -€2,303 | -45.5% |
| Recurring financial income | 75 | €5,066 | €2,763 | -€2,303 | -45.5% |
| Financial charges | 65/66B | €1,954 | €3,678 | +€1,724 | +88.2% |
| Recurring financial charges | 65 | €1,954 | €3,678 | +€1,724 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €68,115 | €93,204 | +€25,089 | +36.8% |
| Income taxes | 67/77 | €19,514 | €24,324 | +€4,810 | +24.7% |
| Profit (loss) for the period | 9904 | €48,601 | €68,880 | +€20,279 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,601 | €68,880 | +€20,279 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.