Fien & Fons: 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.
Fien & Fons
Largest movements
- Tangible fixed assets -€25,616
down €25,616 (-14.8%), from €173,636 to €148,020
of which Land and buildings: -€25,414
- Cash +€13,005
up €13,005 (+324%), from €4,011 to €17,016
mainly Net result for the year (+€50,364) and Depreciation (+€36,761)
- Receivables within one year -€9,399
down €9,399 (-20.6%), from €45,596 to €36,197
of which Other amounts receivable: -€5,156
- Debts after one year -€51,880
down €51,880 (-37.0%), from €140,219 to €88,339
of which Financial debts: -€51,880
- Profit (loss) carried forward +€50,363
up €50,363 (+49.3%), from -€102,253 to -€51,890
- Contributions -€40,000
down €40,000 (-36.4%), from €110,000 to €70,000
- Other debts +€26,621
up €26,621 (+153%), from €17,436 to €44,057
- Tax, wage and social debts -€21,704
down €21,704 (-80.0%), from €27,115 to €5,411
of which Taxes: -€18,704
- Gross operating margin -€6,248
down €6,248 (-5.2%), from €120,965 to €114,717
- Taxes -€3,473
down €3,473 (-17.3%), from €20,078 to €16,605
- Financial income -€1,469
down €1,469 (-28.4%), from €5,169 to €3,700
- Financial charges -€1,431
down €1,431 (-12.9%), from €11,093 to €9,662
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 | €262,834 | €239,565 | -€23,269 | -8.9% |
| Fixed assets | 21/28 | €173,636 | €148,020 | -€25,616 | -14.8% |
| Tangible fixed assets | 22/27 | €173,636 | €148,020 | -€25,616 | -14.8% |
| Land and buildings | 22 | €173,434 | €148,020 | -€25,414 | -14.7% |
| Furniture and vehicles | 24 | €202 | - | -€202 | |
| Current assets | 29/58 | €89,198 | €91,545 | +€2,347 | +2.6% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,596 | €36,197 | -€9,399 | -20.6% |
| Trade receivables | 40 | €14,227 | €9,984 | -€4,243 | -29.8% |
| Other amounts receivable | 41 | €31,369 | €26,213 | -€5,156 | -16.4% |
| Cash at bank and in hand | 54/58 | €4,011 | €17,016 | +€13,005 | +324% |
| Deferred charges and accrued income | 490/1 | €4,591 | €3,332 | -€1,259 | -27.4% |
| Total equity and liabilities | 10/49 | €262,834 | €239,565 | -€23,269 | -8.9% |
| Equity | 10/15 | €7,747 | €18,110 | +€10,363 | +134% |
| Contributions | 10/11 | €110,000 | €70,000 | -€40,000 | -36.4% |
| Profit (loss) carried forward | 14 | -€102,253 | -€51,890 | +€50,363 | +49.3% |
| Amounts payable | 17/49 | €255,087 | €221,455 | -€33,632 | -13.2% |
| Amounts payable after more than one year | 17 | €140,219 | €88,339 | -€51,880 | -37.0% |
| Financial debts | 170/4 | €83,194 | €31,314 | -€51,880 | -62.4% |
| Other amounts payable | 178/9 | €57,025 | €57,025 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,586 | €128,762 | +€16,176 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €49,686 | €51,880 | +€2,194 | +4.4% |
| Trade debts | 44 | €18,349 | €27,414 | +€9,065 | +49.4% |
| Suppliers | 440/4 | €18,349 | €27,414 | +€9,065 | +49.4% |
| Taxes, remuneration and social security | 45 | €27,115 | €5,411 | -€21,704 | -80.0% |
| Taxes | 450/3 | €24,115 | €5,411 | -€18,704 | -77.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €17,436 | €44,057 | +€26,621 | +153% |
| Accrued charges and deferred income | 492/3 | €2,282 | €4,354 | +€2,072 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,622 | €36,761 | +€1,139 | +3.2% |
| Other operating charges | 640/8 | €5,375 | €5,025 | -€350 | -6.5% |
| Gross operating margin | 9900 | €120,965 | €114,717 | -€6,248 | -5.2% |
| Operating profit (loss) | 9901 | €79,968 | €72,931 | -€7,037 | -8.8% |
| Financial income | 75/76B | €5,169 | €3,700 | -€1,469 | -28.4% |
| Recurring financial income | 75 | €5,169 | €3,700 | -€1,469 | -28.4% |
| Financial charges | 65/66B | €11,093 | €9,662 | -€1,431 | -12.9% |
| Recurring financial charges | 65 | €11,093 | €9,662 | -€1,431 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €74,044 | €66,969 | -€7,075 | -9.6% |
| Income taxes | 67/77 | €20,078 | €16,605 | -€3,473 | -17.3% |
| Profit (loss) for the period | 9904 | €53,966 | €50,364 | -€3,602 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,966 | €50,364 | -€3,602 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.