FIERSKENS: 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.
FIERSKENS
Largest movements
- Receivables within one year -€1,620
down €1,620 (-12.1%), from €13,351 to €11,731
of which Other amounts receivable: -€1,620
- Stocks and contracts +€943
new in 2025: €943
- Other debts +€38,725
up €38,725 (+54.3%), from €71,253 to €109,978
- Profit (loss) carried forward -€21,808
down €21,808 (-23.2%), from -€93,891 to -€115,699
- Trade debts -€15,870
down €15,870 (-54.2%), from €29,255 to €13,385
- Tax, wage and social debts -€1,602
down €1,602 (-90.9%), from €1,762 to €160
- Gross operating margin -€10,208
down €10,208 (-105%), from -€9,718 to -€19,925
- Other operating charges -€1,470
down €1,470 (-60.6%), from €2,427 to €957
- Financial charges -€615
down €615 (-43.7%), from €1,409 to €794
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 | €13,379 | €12,824 | -€555 | -4.2% |
| Current assets | 29/58 | €13,379 | €12,824 | -€555 | -4.2% |
| Stocks and contracts in progress | 3 | - | €943 | +€943 | |
| Stocks | 30/36 | - | €943 | +€943 | |
| Amounts receivable within one year | 40/41 | €13,351 | €11,731 | -€1,620 | -12.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,351 | €11,731 | -€1,620 | -12.1% |
| Cash at bank and in hand | 54/58 | €28 | €150 | +€122 | +435% |
| Total equity and liabilities | 10/49 | €13,379 | €12,824 | -€555 | -4.2% |
| Equity | 10/15 | -€88,891 | -€110,699 | -€21,808 | -24.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,891 | -€115,699 | -€21,808 | -23.2% |
| Amounts payable | 17/49 | €102,270 | €123,522 | +€21,253 | +20.8% |
| Amounts payable within one year | 42/48 | €102,270 | €123,522 | +€21,253 | +20.8% |
| Trade debts | 44 | €29,255 | €13,385 | -€15,870 | -54.2% |
| Suppliers | 440/4 | €29,255 | €13,385 | -€15,870 | -54.2% |
| Taxes, remuneration and social security | 45 | €1,762 | €160 | -€1,602 | -90.9% |
| Taxes | 450/3 | €1,762 | €160 | -€1,602 | -90.9% |
| Other amounts payable | 47/48 | €71,253 | €109,978 | +€38,725 | +54.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €2,427 | €957 | -€1,470 | -60.6% |
| Gross operating margin | 9900 | -€9,718 | -€19,925 | -€10,208 | -105% |
| Operating profit (loss) | 9901 | -€12,145 | -€20,882 | -€8,738 | -71.9% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €1,409 | €794 | -€615 | -43.7% |
| Recurring financial charges | 65 | €1,409 | €794 | -€615 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,540 | -€21,676 | -€8,135 | -60.1% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€13,668 | -€21,808 | -€8,139 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,668 | -€21,808 | -€8,139 | -59.5% |
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 25 October 2026 via checked.be.