FF89: 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.
FF89
Largest movements
- Cash +€25,761
up €25,761 (+424.3%), from €6,071 to €31,832
mainly Net result for the year (+€19,817) and Tax, wage and social debts (+€7,688)
- Tangible fixed assets +€3,994
up €3,994 (+39.3%), from €10,158 to €14,153
of which Furniture and vehicles: +€4,425
- Receivables within one year +€874
up €874 (+9.4%), from €9,342 to €10,216
- Reserves +€19,817
up €19,817 (+653.6%), from €3,032 to €22,849
- Tax, wage and social debts +€7,688
up €7,688 (+105.2%), from €7,305 to €14,993
of which Taxes: +€5,888
- Other debts +€3,361
up €3,361 (+24.2%), from €13,881 to €17,242
- Gross operating margin +€20,950
up €20,950 (+263.6%), from €7,948 to €28,899
- Taxes +€3,745
up €3,745 (+170.2%), from €2,200 to €5,946
- Depreciation +€1,029
up €1,029 (+109.4%), from €940 to €1,969
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 | €25,881 | €56,369 | +€30,488 | +117.8% |
| Fixed assets | 21/28 | €10,158 | €14,153 | +€3,994 | +39.3% |
| Tangible fixed assets | 22/27 | €10,158 | €14,153 | +€3,994 | +39.3% |
| Plant, machinery and equipment | 23 | €1,652 | €1,222 | -€431 | -26.1% |
| Furniture and vehicles | 24 | €8,506 | €12,931 | +€4,425 | +52.0% |
| Current assets | 29/58 | €15,723 | €42,216 | +€26,494 | +168.5% |
| Amounts receivable within one year | 40/41 | €9,342 | €10,216 | +€874 | +9.4% |
| Trade receivables | 40 | €9,342 | €10,216 | +€874 | +9.4% |
| Cash at bank and in hand | 54/58 | €6,071 | €31,832 | +€25,761 | +424.3% |
| Deferred charges and accrued income | 490/1 | €310 | €168 | -€142 | -45.8% |
| Total equity and liabilities | 10/49 | €25,881 | €56,369 | +€30,488 | +117.8% |
| Equity | 10/15 | €4,032 | €23,849 | +€19,817 | +491.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,032 | €22,849 | +€19,817 | +653.6% |
| Distributable reserves | 133 | €3,032 | €22,849 | +€19,817 | +653.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,849 | €32,520 | +€10,671 | +48.8% |
| Amounts payable within one year | 42/48 | €21,849 | €32,520 | +€10,671 | +48.8% |
| Trade debts | 44 | €663 | €285 | -€378 | -57.0% |
| Suppliers | 440/4 | €663 | €285 | -€378 | -57.0% |
| Taxes, remuneration and social security | 45 | €7,305 | €14,993 | +€7,688 | +105.2% |
| Taxes | 450/3 | €7,305 | €13,193 | +€5,888 | +80.6% |
| Remuneration and social security | 454/9 | €0 | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €13,881 | €17,242 | +€3,361 | +24.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €1,969 | +€1,029 | +109.4% |
| Other operating charges | 640/8 | €826 | €910 | +€83 | +10.1% |
| Gross operating margin | 9900 | €7,948 | €28,899 | +€20,950 | +263.6% |
| Operating profit (loss) | 9901 | €6,182 | €26,020 | +€19,838 | +320.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €139 | €260 | +€121 | +87.1% |
| Recurring financial charges | 65 | €139 | €260 | +€121 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €6,043 | €25,763 | +€19,719 | +326.3% |
| Income taxes | 67/77 | €2,200 | €5,946 | +€3,745 | +170.2% |
| Profit (loss) for the period | 9904 | €3,843 | €19,817 | +€15,974 | +415.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,843 | €19,817 | +€15,974 | +415.7% |
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 6 October 2026 via checked.be.