FIASSE-GODECHOUL: 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.
FIASSE-GODECHOUL
Largest movements
- Cash +€13,361
up €13,361 (+29.3%), from €45,537 to €58,897
mainly Depreciation (+€10,196) and Net result for the year (+€5,778)
- Tangible fixed assets -€6,245
down €6,245 (-32.9%), from €18,983 to €12,737
of which Furniture and vehicles: -€6,951
- Receivables within one year -€3,024
down €3,024 (-27.0%), from €11,206 to €8,182
of which Trade receivables: -€4,619
- Deferred charges and accrued income +€1,887
up €1,887 (+55.9%), from €3,376 to €5,263
- Profit (loss) carried forward +€5,778
up €5,778 (+19.6%), from €29,458 to €35,237
- Trade debts +€2,473
up €2,473 (+177%), from €1,400 to €3,873
- Other debts -€1,614
down €1,614 (-6.9%), from €23,392 to €21,778
- Write-downs -€4,107
no longer reported in 2025 (was €4,107)
- Gross operating margin -€3,012
down €3,012 (-12.9%), from €23,331 to €20,319
- Taxes -€1,335
down €1,335 (-35.0%), from €3,818 to €2,483
- Financial charges +€601
up €601 (+288%), from €208 to €809
- Depreciation +€296
up €296 (+3.0%), from €9,900 to €10,196
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 | €79,101 | €85,080 | +€5,978 | +7.6% |
| Fixed assets | 21/28 | €18,983 | €12,737 | -€6,245 | -32.9% |
| Tangible fixed assets | 22/27 | €18,983 | €12,737 | -€6,245 | -32.9% |
| Furniture and vehicles | 24 | €11,601 | €4,650 | -€6,951 | -59.9% |
| Other tangible fixed assets | 26 | €7,381 | €8,087 | +€706 | +9.6% |
| Current assets | 29/58 | €60,119 | €72,342 | +€12,224 | +20.3% |
| Amounts receivable within one year | 40/41 | €11,206 | €8,182 | -€3,024 | -27.0% |
| Trade receivables | 40 | €11,206 | €6,587 | -€4,619 | -41.2% |
| Other amounts receivable | 41 | - | €1,595 | +€1,595 | |
| Cash at bank and in hand | 54/58 | €45,537 | €58,897 | +€13,361 | +29.3% |
| Deferred charges and accrued income | 490/1 | €3,376 | €5,263 | +€1,887 | +55.9% |
| Total equity and liabilities | 10/49 | €79,101 | €85,080 | +€5,978 | +7.6% |
| Equity | 10/15 | €49,918 | €55,697 | +€5,778 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,458 | €35,237 | +€5,778 | +19.6% |
| Amounts payable | 17/49 | €29,183 | €29,383 | +€200 | +0.7% |
| Amounts payable within one year | 42/48 | €29,183 | €29,383 | +€200 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €659 | - | -€659 | |
| Trade debts | 44 | €1,400 | €3,873 | +€2,473 | +177% |
| Suppliers | 440/4 | €1,400 | €3,873 | +€2,473 | +177% |
| Taxes, remuneration and social security | 45 | €3,732 | €3,732 | = | 0.0% |
| Taxes | 450/3 | €3,732 | €3,732 | = | 0.0% |
| Other amounts payable | 47/48 | €23,392 | €21,778 | -€1,614 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,900 | €10,196 | +€296 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,107 | - | -€4,107 | |
| Other operating charges | 640/8 | €1,259 | €1,312 | +€52 | +4.1% |
| Gross operating margin | 9900 | €23,331 | €20,319 | -€3,012 | -12.9% |
| Operating profit (loss) | 9901 | €8,065 | €8,811 | +€746 | +9.3% |
| Financial income | 75/76B | €198 | €259 | +€61 | +31.1% |
| Recurring financial income | 75 | €198 | €259 | +€61 | +31.1% |
| Financial charges | 65/66B | €208 | €809 | +€601 | +288% |
| Recurring financial charges | 65 | €208 | €809 | +€601 | +288% |
| Profit (loss) for the period before taxes | 9903 | €8,054 | €8,261 | +€207 | +2.6% |
| Income taxes | 67/77 | €3,818 | €2,483 | -€1,335 | -35.0% |
| Profit (loss) for the period | 9904 | €4,236 | €5,778 | +€1,542 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,236 | €5,778 | +€1,542 | +36.4% |
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 29 October 2026 via checked.be.