FIANNA: 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.
FIANNA
Largest movements
- Cash -€18,967
down €18,967 (-93.2%), from €20,354 to €1,387
mainly Net result for the year (-€28,066) and Debts after one year (-€4,101)
- Tangible fixed assets -€7,466
down €7,466 (-40.4%), from €18,468 to €11,001
of which Furniture and vehicles: -€7,107
- Stocks and contracts +€1,643
up €1,643 (+21.3%), from €7,706 to €9,349
- Deferred charges and accrued income +€990
new in 2025: €990
- Profit (loss) carried forward -€19,234
down €19,234 (-153.0%), from -€12,571 to -€31,805
- Tax, wage and social debts +€8,946
up €8,946 (+77.7%), from €11,515 to €20,461
of which Remuneration and social security: +€8,274
- Reserves -€8,832
down €8,832 (-55.8%), from €15,838 to €7,006
of which Tax-exempt reserves: -€8,832
- Debts after one year -€4,101
down €4,101 (-59.6%), from €6,879 to €2,778
- Provisions -€2,944
down €2,944 (-57.6%), from €5,113 to €2,169
- Gross operating margin -€8,152
down €8,152 (-18.7%), from €43,509 to €35,357
- Staff costs +€601
up €601 (+1.1%), from €56,076 to €56,677
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 | €49,098 | €25,297 | -€23,800 | -48.5% |
| Fixed assets | 21/28 | €18,468 | €11,001 | -€7,466 | -40.4% |
| Tangible fixed assets | 22/27 | €18,468 | €11,001 | -€7,466 | -40.4% |
| Plant, machinery and equipment | 23 | €740 | €382 | -€359 | -48.5% |
| Furniture and vehicles | 24 | €17,727 | €10,620 | -€7,107 | -40.1% |
| Current assets | 29/58 | €30,630 | €14,296 | -€16,334 | -53.3% |
| Stocks and contracts in progress | 3 | €7,706 | €9,349 | +€1,643 | +21.3% |
| Stocks | 30/36 | €7,706 | €9,349 | +€1,643 | +21.3% |
| Amounts receivable within one year | 40/41 | €2,570 | €2,570 | = | 0.0% |
| Other amounts receivable | 41 | €2,570 | €2,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,354 | €1,387 | -€18,967 | -93.2% |
| Deferred charges and accrued income | 490/1 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €49,098 | €25,297 | -€23,800 | -48.5% |
| Equity | 10/15 | €9,467 | -€18,599 | -€28,066 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,838 | €7,006 | -€8,832 | -55.8% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,338 | €6,506 | -€8,832 | -57.6% |
| Profit (loss) carried forward | 14 | -€12,571 | -€31,805 | -€19,234 | -153.0% |
| Provisions and deferred taxes | 16 | €5,113 | €2,169 | -€2,944 | -57.6% |
| Deferred taxes | 168 | €5,113 | €2,169 | -€2,944 | -57.6% |
| Amounts payable | 17/49 | €34,518 | €41,728 | +€7,210 | +20.9% |
| Amounts payable after more than one year | 17 | €6,879 | €2,778 | -€4,101 | -59.6% |
| Financial debts | 170/4 | €6,879 | €2,778 | -€4,101 | -59.6% |
| Amounts payable within one year | 42/48 | €27,639 | €38,950 | +€11,311 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €4,024 | €4,101 | +€77 | +1.9% |
| Trade debts | 44 | €2,821 | €5,656 | +€2,835 | +100.5% |
| Suppliers | 440/4 | €2,821 | €5,656 | +€2,835 | +100.5% |
| Taxes, remuneration and social security | 45 | €11,515 | €20,461 | +€8,946 | +77.7% |
| Taxes | 450/3 | €4,022 | €4,694 | +€672 | +16.7% |
| Remuneration and social security | 454/9 | €7,493 | €15,767 | +€8,274 | +110.4% |
| Other amounts payable | 47/48 | €9,280 | €8,732 | -€547 | -5.9% |
| Remuneration, social security and pensions | 62 | €56,076 | €56,677 | +€601 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,466 | €7,466 | = | 0.0% |
| Other operating charges | 640/8 | €413 | €450 | +€36 | +8.8% |
| Non-recurring operating charges | 66A | €50 | €1,512 | +€1,462 | +2924.4% |
| Gross operating margin | 9900 | €43,509 | €35,357 | -€8,152 | -18.7% |
| Operating profit (loss) | 9901 | -€20,497 | -€30,749 | -€10,252 | -50.0% |
| Financial income | 75/76B | €0 | €40 | +€40 | +133233.3% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +133233.3% |
| Financial charges | 65/66B | €297 | €302 | +€4 | +1.5% |
| Recurring financial charges | 65 | €297 | €302 | +€4 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,794 | -€31,010 | -€10,216 | -49.1% |
| Transfer from deferred taxes | 780 | €1,867 | €2,944 | +€1,078 | +57.7% |
| Profit (loss) for the period | 9904 | -€18,927 | -€28,066 | -€9,139 | -48.3% |
| Transfer from tax-exempt reserves | 789 | €5,600 | €8,832 | +€3,233 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,328 | -€19,234 | -€5,906 | -44.3% |
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 3 October 2026 via checked.be.