FIELA: 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.
FIELA
Largest movements
- Cash +€14,368
up €14,368 (+19.6%), from €73,293 to €87,660
mainly Debts after one year (+€35,000) and Receivables within one year (+€11,796)
- Receivables within one year -€11,796
down €11,796 (-46.4%), from €25,444 to €13,648
of which Other amounts receivable: -€11,576
- Tangible fixed assets -€3,134
down €3,134 (-46.2%), from €6,784 to €3,651
of which Other tangible fixed assets: -€1,871
- Stocks and contracts -€2,449
down €2,449 (-7.5%), from €32,697 to €30,248
- Reserves -€40,835
down €40,835 (-69.1%), from €59,116 to €18,281
- Debts after one year +€35,000
up €35,000 (+467%), from €7,500 to €42,500
- Other debts +€2,384
up €2,384 (+143%), from €1,670 to €4,054
- Tax, wage and social debts +€2,051
up €2,051 (+84.9%), from €2,415 to €4,466
of which Remuneration and social security: +€1,939
- Gross operating margin +€8,365
up €8,365 (+36.1%), from €23,182 to €31,548
- Staff costs +€8,296
up €8,296 (+52.5%), from €15,797 to €24,093
- Financial income -€892
down €892 (-33.0%), from €2,700 to €1,807
- Taxes +€467
up €467 (+101%), from €463 to €930
- Other operating charges +€393
up €393 (+25.3%), from €1,555 to €1,948
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 | €141,387 | €139,199 | -€2,188 | -1.5% |
| Fixed assets | 21/28 | €7,784 | €4,651 | -€3,134 | -40.3% |
| Tangible fixed assets | 22/27 | €6,784 | €3,651 | -€3,134 | -46.2% |
| Plant, machinery and equipment | 23 | €112 | - | -€112 | |
| Furniture and vehicles | 24 | €1,582 | €431 | -€1,151 | -72.8% |
| Other tangible fixed assets | 26 | €5,091 | €3,220 | -€1,871 | -36.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €133,603 | €134,549 | +€946 | +0.7% |
| Stocks and contracts in progress | 3 | €32,697 | €30,248 | -€2,449 | -7.5% |
| Stocks | 30/36 | €32,697 | €30,248 | -€2,449 | -7.5% |
| Amounts receivable within one year | 40/41 | €25,444 | €13,648 | -€11,796 | -46.4% |
| Trade receivables | 40 | €10,767 | €10,547 | -€220 | -2.0% |
| Other amounts receivable | 41 | €14,677 | €3,102 | -€11,576 | -78.9% |
| Cash at bank and in hand | 54/58 | €73,293 | €87,660 | +€14,368 | +19.6% |
| Deferred charges and accrued income | 490/1 | €2,169 | €2,992 | +€822 | +37.9% |
| Total equity and liabilities | 10/49 | €141,387 | €139,199 | -€2,188 | -1.5% |
| Equity | 10/15 | €124,249 | €82,581 | -€41,668 | -33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,116 | €18,281 | -€40,835 | -69.1% |
| Distributable reserves | 133 | €59,116 | €18,281 | -€40,835 | -69.1% |
| Profit (loss) carried forward | 14 | €46,533 | €45,700 | -€833 | -1.8% |
| Amounts payable | 17/49 | €17,138 | €56,619 | +€39,480 | +230% |
| Amounts payable after more than one year | 17 | €7,500 | €42,500 | +€35,000 | +467% |
| Financial debts | 170/4 | €7,500 | €42,500 | +€35,000 | +467% |
| Amounts payable within one year | 42/48 | €9,577 | €14,119 | +€4,542 | +47.4% |
| Trade debts | 44 | €5,492 | €5,598 | +€106 | +1.9% |
| Suppliers | 440/4 | €5,492 | €5,598 | +€106 | +1.9% |
| Taxes, remuneration and social security | 45 | €2,415 | €4,466 | +€2,051 | +84.9% |
| Taxes | 450/3 | €194 | €305 | +€112 | +57.6% |
| Remuneration and social security | 454/9 | €2,222 | €4,161 | +€1,939 | +87.3% |
| Other amounts payable | 47/48 | €1,670 | €4,054 | +€2,384 | +143% |
| Accrued charges and deferred income | 492/3 | €61 | - | -€61 | |
| Remuneration, social security and pensions | 62 | €15,797 | €24,093 | +€8,296 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,429 | €3,134 | -€296 | -8.6% |
| Other operating charges | 640/8 | €1,555 | €1,948 | +€393 | +25.3% |
| Gross operating margin | 9900 | €23,182 | €31,548 | +€8,365 | +36.1% |
| Operating profit (loss) | 9901 | €2,402 | €2,374 | -€28 | -1.2% |
| Financial income | 75/76B | €2,700 | €1,807 | -€892 | -33.0% |
| Recurring financial income | 75 | €2,700 | €1,807 | -€892 | -33.0% |
| Financial charges | 65/66B | €617 | €577 | -€40 | -6.5% |
| Recurring financial charges | 65 | €617 | €577 | -€40 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €4,484 | €3,604 | -€880 | -19.6% |
| Income taxes | 67/77 | €463 | €930 | +€467 | +101% |
| Profit (loss) for the period | 9904 | €4,022 | €2,675 | -€1,347 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,022 | €2,675 | -€1,347 | -33.5% |
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 16 October 2026 via checked.be.