FIESIEK.BE: 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.
FIESIEK.BE
Largest movements
- Receivables within one year +€52,625
up €52,625 (+78.5%), from €67,004 to €119,629
of which Other amounts receivable: +€59,120
- Tangible fixed assets +€30,446
up €30,446 (+105%), from €28,936 to €59,382
of which Land and buildings: +€35,936
- Cash +€4,483
up €4,483 (+150%), from €2,990 to €7,473
mainly Other debts (+€76,326) and Net result for the year (+€13,784)
- Other debts +€76,326
up €76,326 (+382%), from €20,000 to €96,326
- Profit (loss) carried forward +€13,784
up €13,784 (+65.2%), from -€21,145 to -€7,361
- Debts after one year -€7,597
down €7,597 (-34.9%), from €21,740 to €14,143
- Trade debts +€2,439
up €2,439 (+3.6%), from €68,441 to €70,880
- Gross operating margin +€15,324
up €15,324 (+276%), from €5,555 to €20,879
- Financial income +€5,591
up €5,591 (+4,300,838%), from €0 to €5,591
- Taxes +€1,230
up €1,230 (+958%), from €128 to €1,358
- Financial charges +€464
up €464 (+29.0%), from €1,601 to €2,065
- Depreciation +€252
up €252 (+3.3%), from €7,681 to €7,933
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,691 | €187,172 | +€87,481 | +87.8% |
| Fixed assets | 21/28 | €28,936 | €59,382 | +€30,446 | +105% |
| Tangible fixed assets | 22/27 | €28,936 | €59,382 | +€30,446 | +105% |
| Land and buildings | 22 | - | €35,936 | +€35,936 | |
| Plant, machinery and equipment | 23 | €351 | €1,267 | +€916 | +261% |
| Furniture and vehicles | 24 | - | €1,121 | +€1,121 | |
| Leasing and similar rights | 25 | €28,585 | €21,057 | -€7,528 | -26.3% |
| Current assets | 29/58 | €70,754 | €127,790 | +€57,036 | +80.6% |
| Amounts receivable within one year | 40/41 | €67,004 | €119,629 | +€52,625 | +78.5% |
| Trade receivables | 40 | €33,971 | €27,475 | -€6,495 | -19.1% |
| Other amounts receivable | 41 | €33,033 | €92,153 | +€59,120 | +179% |
| Cash at bank and in hand | 54/58 | €2,990 | €7,473 | +€4,483 | +150% |
| Deferred charges and accrued income | 490/1 | €760 | €688 | -€72 | -9.5% |
| Total equity and liabilities | 10/49 | €99,691 | €187,172 | +€87,481 | +87.8% |
| Equity | 10/15 | -€21,045 | -€7,261 | +€13,784 | +65.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,145 | -€7,361 | +€13,784 | +65.2% |
| Amounts payable | 17/49 | €120,735 | €194,433 | +€73,698 | +61.0% |
| Amounts payable after more than one year | 17 | €21,740 | €14,143 | -€7,597 | -34.9% |
| Financial debts | 170/4 | €21,740 | €14,143 | -€7,597 | -34.9% |
| Amounts payable within one year | 42/48 | €98,688 | €179,524 | +€80,836 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €7,265 | €7,597 | +€333 | +4.6% |
| Trade debts | 44 | €68,441 | €70,880 | +€2,439 | +3.6% |
| Suppliers | 440/4 | €68,441 | €70,880 | +€2,439 | +3.6% |
| Advances received on contracts in progress | 46 | €509 | €509 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,473 | €4,212 | +€1,738 | +70.3% |
| Taxes | 450/3 | €2,473 | €1,903 | -€570 | -23.0% |
| Remuneration and social security | 454/9 | - | €2,308 | +€2,308 | |
| Other amounts payable | 47/48 | €20,000 | €96,326 | +€76,326 | +382% |
| Accrued charges and deferred income | 492/3 | €308 | €767 | +€459 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,681 | €7,933 | +€252 | +3.3% |
| Other operating charges | 640/8 | €1,538 | €1,330 | -€207 | -13.5% |
| Gross operating margin | 9900 | €5,555 | €20,879 | +€15,324 | +276% |
| Operating profit (loss) | 9901 | -€3,663 | €11,616 | +€15,279 | |
| Financial income | 75/76B | €0 | €5,591 | +€5,591 | +4,300,838% |
| Recurring financial income | 75 | €0 | €5,591 | +€5,591 | +4,300,838% |
| Financial charges | 65/66B | €1,601 | €2,065 | +€464 | +29.0% |
| Recurring financial charges | 65 | €1,601 | €2,065 | +€464 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,264 | €15,142 | +€20,406 | |
| Income taxes | 67/77 | €128 | €1,358 | +€1,230 | +958% |
| Profit (loss) for the period | 9904 | -€5,393 | €13,784 | +€19,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,393 | €13,784 | +€19,176 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.