FIELTJENS: 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.
FIELTJENS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€566,976
up €566,976, from -€554,755 to €12,221
- Reserves -€434,938
down €434,938 (-99.9%), from €435,582 to €643
of which Tax-exempt reserves: -€435,582
- Provisions -€145,194
down €145,194 (-100%), from €145,194 to €0
- Tax, wage and social debts +€9,565
new in 2025: €9,565
- Taxes +€9,565
new in 2025: €9,565
- Gross operating margin +€3,535
up €3,535 (+62.5%), from -€5,658 to -€2,122
- Other operating charges +€843
up €843 (+141%), from €596 to €1,439
- Financial charges -€100
down €100 (-76.9%), from €130 to €30
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 | €777,182 | €775,479 | -€1,702 | -0.2% |
| Fixed assets | 21/28 | €775,399 | €775,399 | = | 0.0% |
| Tangible fixed assets | 22/27 | €775,399 | €775,399 | = | 0.0% |
| Land and buildings | 22 | €775,399 | €775,399 | = | 0.0% |
| Current assets | 29/58 | €1,783 | €80 | -€1,702 | -95.5% |
| Cash at bank and in hand | 54/58 | €1,783 | €80 | -€1,702 | -95.5% |
| Total equity and liabilities | 10/49 | €777,182 | €775,479 | -€1,702 | -0.2% |
| Equity | 10/15 | -€57,200 | €74,838 | +€132,038 | |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €435,582 | €643 | -€434,938 | -99.9% |
| Non-distributable reserves | 130/1 | - | €643 | +€643 | |
| Legal reserve | 130 | - | €643 | +€643 | |
| Tax-exempt reserves | 132 | €435,582 | €0 | -€435,582 | -100% |
| Profit (loss) carried forward | 14 | -€554,755 | €12,221 | +€566,976 | |
| Provisions and deferred taxes | 16 | €145,194 | €0 | -€145,194 | -100% |
| Deferred taxes | 168 | €145,194 | €0 | -€145,194 | -100% |
| Amounts payable | 17/49 | €689,188 | €700,642 | +€11,454 | +1.7% |
| Amounts payable within one year | 42/48 | €689,188 | €700,642 | +€11,454 | +1.7% |
| Trade debts | 44 | €46,923 | €43,862 | -€3,061 | -6.5% |
| Suppliers | 440/4 | €46,923 | €43,862 | -€3,061 | -6.5% |
| Taxes, remuneration and social security | 45 | - | €9,565 | +€9,565 | |
| Taxes | 450/3 | - | €9,565 | +€9,565 | |
| Other amounts payable | 47/48 | €642,265 | €647,215 | +€4,950 | +0.8% |
| Other operating charges | 640/8 | €596 | €1,439 | +€843 | +141% |
| Gross operating margin | 9900 | -€5,658 | -€2,122 | +€3,535 | +62.5% |
| Operating profit (loss) | 9901 | -€6,254 | -€3,561 | +€2,693 | +43.1% |
| Financial charges | 65/66B | €130 | €30 | -€100 | -76.9% |
| Recurring financial charges | 65 | €130 | €30 | -€100 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,384 | -€3,591 | +€2,793 | +43.7% |
| Transfer from deferred taxes | 780 | - | €145,194 | +€145,194 | |
| Income taxes | 67/77 | - | €9,565 | +€9,565 | |
| Profit (loss) for the period | 9904 | -€6,384 | €132,038 | +€138,422 | |
| Transfer from tax-exempt reserves | 789 | - | €435,582 | +€435,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,384 | €567,619 | +€574,003 |
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 15 October 2026 via checked.be.