FIER DE TOITS: 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.
FIER DE TOITS
Largest movements
- Receivables within one year +€4,354
up €4,354 (+117%), from €3,712 to €8,066
of which Trade receivables: +€4,579
- Stocks and contracts -€2,805
down €2,805 (-45.1%), from €6,220 to €3,415
- Tangible fixed assets -€1,000
down €1,000 (-44.8%), from €2,234 to €1,234
- Trade debts -€8,825
down €8,825 (-95.8%), from €9,212 to €388
- Profit (loss) carried forward +€8,585
up €8,585 (+388%), from €2,212 to €10,797
- Tax, wage and social debts +€1,945
up €1,945 (+155%), from €1,255 to €3,200
- Other debts -€1,109
down €1,109 (-29.4%), from €3,771 to €2,663
- Gross operating margin +€16,342
up €16,342, from -€2,431 to €13,911
- Taxes +€2,367
new in 2025: €2,367
- Financial charges +€711
up €711 (+312%), from €228 to €939
- Other operating charges +€637
up €637 (+166%), from €385 to €1,021
- Depreciation -€333
down €333 (-25.0%), from €1,333 to €1,000
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 | €18,951 | €19,547 | +€596 | +3.1% |
| Fixed assets | 21/28 | €2,234 | €1,234 | -€1,000 | -44.8% |
| Tangible fixed assets | 22/27 | €2,234 | €1,234 | -€1,000 | -44.8% |
| Furniture and vehicles | 24 | €2,234 | €1,234 | -€1,000 | -44.8% |
| Current assets | 29/58 | €16,717 | €18,313 | +€1,596 | +9.5% |
| Stocks and contracts in progress | 3 | €6,220 | €3,415 | -€2,805 | -45.1% |
| Stocks | 30/36 | €6,220 | €3,415 | -€2,805 | -45.1% |
| Amounts receivable within one year | 40/41 | €3,712 | €8,066 | +€4,354 | +117% |
| Trade receivables | 40 | - | €4,579 | +€4,579 | |
| Other amounts receivable | 41 | €3,712 | €3,487 | -€225 | -6.1% |
| Cash at bank and in hand | 54/58 | €6,668 | €6,784 | +€116 | +1.7% |
| Deferred charges and accrued income | 490/1 | €117 | €48 | -€69 | -59.2% |
| Total equity and liabilities | 10/49 | €18,951 | €19,547 | +€596 | +3.1% |
| Equity | 10/15 | €4,712 | €13,297 | +€8,585 | +182% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,212 | €10,797 | +€8,585 | +388% |
| Amounts payable | 17/49 | €14,238 | €6,250 | -€7,988 | -56.1% |
| Amounts payable within one year | 42/48 | €14,238 | €6,250 | -€7,988 | -56.1% |
| Trade debts | 44 | €9,212 | €388 | -€8,825 | -95.8% |
| Suppliers | 440/4 | €9,212 | €388 | -€8,825 | -95.8% |
| Taxes, remuneration and social security | 45 | €1,255 | €3,200 | +€1,945 | +155% |
| Taxes | 450/3 | €1,255 | €3,200 | +€1,945 | +155% |
| Other amounts payable | 47/48 | €3,771 | €2,663 | -€1,109 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,000 | -€333 | -25.0% |
| Other operating charges | 640/8 | €385 | €1,021 | +€637 | +166% |
| Gross operating margin | 9900 | -€2,431 | €13,911 | +€16,342 | |
| Operating profit (loss) | 9901 | -€4,149 | €11,889 | +€16,038 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €228 | €939 | +€711 | +312% |
| Recurring financial charges | 65 | €228 | €939 | +€711 | +312% |
| Profit (loss) for the period before taxes | 9903 | -€4,377 | €10,951 | +€15,328 | |
| Income taxes | 67/77 | - | €2,367 | +€2,367 | |
| Profit (loss) for the period | 9904 | -€4,377 | €8,585 | +€12,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,377 | €8,585 | +€12,961 |
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 14 October 2026 via checked.be.