FIE: 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.
FIE
Largest movements
- Deferred charges and accrued income -€561
down €561 (-37.5%), from €1,496 to €935
- Receivables within one year -€314
down €314 (-24.0%), from €1,308 to €994
of which Other amounts receivable: -€314
- Financial fixed assets +€57
up €57 (+2.0%), from €2,867 to €2,925
- Short-term financial debts -€1,781
down €1,781 (-43.6%), from €4,090 to €2,309
- Other debts -€1,322
down €1,322 (-10.5%), from €12,586 to €11,264
- Tax, wage and social debts +€1,248
up €1,248 (+68.0%), from €1,837 to €3,085
of which Remuneration and social security: +€1,231
- Profit (loss) carried forward +€965
up €965 (+2.8%), from -€34,693 to -€33,728
- Trade debts +€73
up €73 (+5.0%), from €1,445 to €1,518
- Gross operating margin +€16,508
up €16,508, from -€13,846 to €2,662
- Other operating charges -€868
down €868 (-45.2%), from €1,920 to €1,053
- Depreciation -€194
down €194 (-100.0%), from €194 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,671 | €4,853 | -€818 | -14.4% |
| Fixed assets | 21/28 | €2,867 | €2,925 | +€57 | +2.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,867 | €2,925 | +€57 | +2.0% |
| Current assets | 29/58 | €2,804 | €1,928 | -€875 | -31.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,308 | €994 | -€314 | -24.0% |
| Trade receivables | 40 | €350 | €350 | = | 0.0% |
| Other amounts receivable | 41 | €958 | €644 | -€314 | -32.8% |
| Deferred charges and accrued income | 490/1 | €1,496 | €935 | -€561 | -37.5% |
| Total equity and liabilities | 10/49 | €5,671 | €4,853 | -€818 | -14.4% |
| Equity | 10/15 | -€14,288 | -€13,323 | +€965 | +6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,693 | -€33,728 | +€965 | +2.8% |
| Amounts payable | 17/49 | €19,959 | €18,176 | -€1,783 | -8.9% |
| Amounts payable within one year | 42/48 | €19,959 | €18,176 | -€1,783 | -8.9% |
| Financial debts | 43 | €4,090 | €2,309 | -€1,781 | -43.6% |
| Credit institutions | 430/8 | €4,090 | €2,309 | -€1,781 | -43.6% |
| Trade debts | 44 | €1,445 | €1,518 | +€73 | +5.0% |
| Suppliers | 440/4 | €1,445 | €1,518 | +€73 | +5.0% |
| Taxes, remuneration and social security | 45 | €1,837 | €3,085 | +€1,248 | +68.0% |
| Taxes | 450/3 | €617 | €635 | +€18 | +2.9% |
| Remuneration and social security | 454/9 | €1,219 | €2,450 | +€1,231 | +100.9% |
| Other amounts payable | 47/48 | €12,586 | €11,264 | -€1,322 | -10.5% |
| Non-recurring operating income | 76A | €17,900 | €28,600 | +€10,700 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €0 | -€194 | -100.0% |
| Other operating charges | 640/8 | €1,920 | €1,053 | -€868 | -45.2% |
| Gross operating margin | 9900 | -€13,846 | €2,662 | +€16,508 | |
| Operating profit (loss) | 9901 | -€15,960 | €1,610 | +€17,570 | |
| Financial income | 75/76B | €56 | €57 | +€1 | +2.0% |
| Recurring financial income | 75 | €56 | €57 | +€1 | +2.0% |
| Financial charges | 65/66B | €298 | €381 | +€83 | +28.0% |
| Recurring financial charges | 65 | €298 | €381 | +€83 | +28.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€16,202 | €1,285 | +€17,487 | |
| Income taxes | 67/77 | €314 | €321 | +€7 | +2.2% |
| Profit (loss) for the period | 9904 | -€16,516 | €965 | +€17,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,516 | €965 | +€17,481 |
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 4 October 2026 via checked.be.