FIELDFOX: 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.
FIELDFOX
Largest movements
- Tangible fixed assets +€15,260
up €15,260 (+1539.3%), from €991 to €16,251
of which Furniture and vehicles: +€15,595
- Deferred charges and accrued income +€3,638
up €3,638 (+110.4%), from €3,297 to €6,934
- Cash +€3,537
up €3,537 (+8.5%), from €41,477 to €45,014
mainly Net result for the year (+€48,908) and Trade debts (+€10,233)
- Reserves +€39,069
up €39,069 (+25.9%), from €150,839 to €189,908
- Current portion of long-term debt -€21,749
down €21,749 (-61.3%), from €35,472 to €13,724
- Trade debts +€10,233
up €10,233 (+139.1%), from €7,355 to €17,588
- Other debts -€6,150
down €6,150 (-100.0%), from €6,150 to €0
- Financial income -€27,339
down €27,339 (-98.7%), from €27,693 to €354
- Gross operating margin +€23,126
up €23,126 (+38.6%), from €59,887 to €83,013
- Taxes +€3,198
up €3,198 (+13.3%), from €24,008 to €27,206
- Financial charges -€1,076
down €1,076 (-19.8%), from €5,441 to €4,365
of which Financial charges: -€918
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 | €246,915 | €271,688 | +€24,773 | +10.0% |
| Fixed assets | 21/28 | €145,991 | €161,251 | +€15,260 | +10.5% |
| Tangible fixed assets | 22/27 | €991 | €16,251 | +€15,260 | +1539.3% |
| Plant, machinery and equipment | 23 | €336 | €0 | -€336 | -100.0% |
| Furniture and vehicles | 24 | €656 | €16,251 | +€15,595 | +2378.7% |
| Financial fixed assets | 28 | €145,000 | €145,000 | = | 0.0% |
| Current assets | 29/58 | €100,923 | €110,437 | +€9,513 | +9.4% |
| Amounts receivable within one year | 40/41 | €29,416 | €31,754 | +€2,338 | +7.9% |
| Trade receivables | 40 | €24,213 | €30,698 | +€6,484 | +26.8% |
| Other amounts receivable | 41 | €5,202 | €1,056 | -€4,146 | -79.7% |
| Current investments | 50/53 | €26,734 | €26,734 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,477 | €45,014 | +€3,537 | +8.5% |
| Deferred charges and accrued income | 490/1 | €3,297 | €6,934 | +€3,638 | +110.4% |
| Total equity and liabilities | 10/49 | €246,915 | €271,688 | +€24,773 | +10.0% |
| Equity | 10/15 | €157,039 | €196,108 | +€39,069 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,839 | €189,908 | +€39,069 | +25.9% |
| Distributable reserves | 133 | €150,839 | €189,908 | +€39,069 | +25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,876 | €75,580 | -€14,296 | -15.9% |
| Amounts payable after more than one year | 17 | €7,726 | €10,050 | +€2,324 | +30.1% |
| Financial debts | 170/4 | €7,726 | €10,050 | +€2,324 | +30.1% |
| Amounts payable within one year | 42/48 | €81,131 | €63,684 | -€17,447 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €35,472 | €13,724 | -€21,749 | -61.3% |
| Trade debts | 44 | €7,355 | €17,588 | +€10,233 | +139.1% |
| Suppliers | 440/4 | €7,355 | €17,588 | +€10,233 | +139.1% |
| Taxes, remuneration and social security | 45 | €32,154 | €32,373 | +€218 | +0.7% |
| Taxes | 450/3 | €32,154 | €26,538 | -€5,616 | -17.5% |
| Remuneration and social security | 454/9 | - | €5,835 | +€5,835 | |
| Other amounts payable | 47/48 | €6,150 | €0 | -€6,150 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,019 | €1,846 | +€827 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €1,641 | +€49 | +3.0% |
| Other operating charges | 640/8 | €1,250 | €1,247 | -€3 | -0.2% |
| Gross operating margin | 9900 | €59,887 | €83,013 | +€23,126 | +38.6% |
| Operating profit (loss) | 9901 | €57,044 | €80,125 | +€23,081 | +40.5% |
| Financial income | 75/76B | €27,693 | €354 | -€27,339 | -98.7% |
| Recurring financial income | 75 | €27,693 | €354 | -€27,339 | -98.7% |
| Financial charges | 65/66B | €5,441 | €4,365 | -€1,076 | -19.8% |
| Recurring financial charges | 65 | €5,283 | €4,365 | -€918 | -17.4% |
| Non-recurring financial charges | 66B | €158 | €0 | -€158 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €79,296 | €76,114 | -€3,182 | -4.0% |
| Income taxes | 67/77 | €24,008 | €27,206 | +€3,198 | +13.3% |
| Profit (loss) for the period | 9904 | €55,288 | €48,908 | -€6,380 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,288 | €48,908 | -€6,380 | -11.5% |
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 12 October 2026 via checked.be.