Fiegrafique: 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.
Fiegrafique
Largest movements
- Tangible fixed assets -€9,716
down €9,716 (-27.4%), from €35,506 to €25,790
of which Furniture and vehicles: -€8,581
- Current investments +€3,250
new in 2025: €3,250
- Cash +€3,048
up €3,048 (+473.2%), from €644 to €3,692
mainly Net result for the year (+€9,750) and Depreciation (+€9,716)
- Receivables within one year -€1,130
down €1,130 (-20.4%), from €5,529 to €4,399
of which Trade receivables: -€1,145
- Deferred charges and accrued income +€607
new in 2025: €607
- Profit (loss) carried forward +€9,750
up €9,750 (+41.6%), from -€23,450 to -€13,700
- Debts after one year -€7,714
down €7,714 (-30.9%), from €24,973 to €17,260
- Other debts -€3,954
down €3,954 (-17.1%), from €23,110 to €19,156
- Trade debts -€3,018
down €3,018 (-59.8%), from €5,043 to €2,026
- Gross operating margin +€23,281
up €23,281, from -€889 to €22,392
- Depreciation +€535
up €535 (+5.8%), from €9,182 to €9,716
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 | €46,223 | €42,029 | -€4,195 | -9.1% |
| Fixed assets | 21/28 | €35,506 | €25,790 | -€9,716 | -27.4% |
| Tangible fixed assets | 22/27 | €35,506 | €25,790 | -€9,716 | -27.4% |
| Plant, machinery and equipment | 23 | €1,135 | €0 | -€1,135 | -100.0% |
| Furniture and vehicles | 24 | €34,371 | €25,790 | -€8,581 | -25.0% |
| Current assets | 29/58 | €10,717 | €16,239 | +€5,522 | +51.5% |
| Stocks and contracts in progress | 3 | €4,544 | €4,291 | -€253 | -5.6% |
| Stocks | 30/36 | €4,544 | €4,291 | -€253 | -5.6% |
| Amounts receivable within one year | 40/41 | €5,529 | €4,399 | -€1,130 | -20.4% |
| Trade receivables | 40 | €5,529 | €4,384 | -€1,145 | -20.7% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Current investments | 50/53 | - | €3,250 | +€3,250 | |
| Cash at bank and in hand | 54/58 | €644 | €3,692 | +€3,048 | +473.2% |
| Deferred charges and accrued income | 490/1 | - | €607 | +€607 | |
| Total equity and liabilities | 10/49 | €46,223 | €42,029 | -€4,195 | -9.1% |
| Equity | 10/15 | -€18,450 | -€8,700 | +€9,750 | +52.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,450 | -€13,700 | +€9,750 | +41.6% |
| Amounts payable | 17/49 | €64,673 | €50,728 | -€13,945 | -21.6% |
| Amounts payable after more than one year | 17 | €24,973 | €17,260 | -€7,714 | -30.9% |
| Financial debts | 170/4 | €24,973 | €17,260 | -€7,714 | -30.9% |
| Amounts payable within one year | 42/48 | €39,699 | €33,469 | -€6,231 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €7,366 | €7,714 | +€348 | +4.7% |
| Financial debts | 43 | - | €86 | +€86 | |
| Credit institutions | 430/8 | - | €86 | +€86 | |
| Trade debts | 44 | €5,043 | €2,026 | -€3,018 | -59.8% |
| Suppliers | 440/4 | €5,043 | €2,026 | -€3,018 | -59.8% |
| Taxes, remuneration and social security | 45 | €4,180 | €4,487 | +€307 | +7.4% |
| Taxes | 450/3 | €4,180 | €4,487 | +€307 | +7.4% |
| Other amounts payable | 47/48 | €23,110 | €19,156 | -€3,954 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,182 | €9,716 | +€535 | +5.8% |
| Other operating charges | 640/8 | €1,369 | €1,238 | -€131 | -9.6% |
| Gross operating margin | 9900 | -€889 | €22,392 | +€23,281 | |
| Operating profit (loss) | 9901 | -€11,439 | €11,438 | +€22,877 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1050.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1050.0% |
| Financial charges | 65/66B | €1,692 | €1,556 | -€135 | -8.0% |
| Recurring financial charges | 65 | €1,692 | €1,556 | -€135 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,131 | €9,882 | +€23,012 | |
| Income taxes | 67/77 | €204 | €132 | -€72 | -35.4% |
| Profit (loss) for the period | 9904 | -€13,335 | €9,750 | +€23,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,335 | €9,750 | +€23,085 |
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.