FIESTA-GEERS: 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.
FIESTA-GEERS
Largest movements
- Tangible fixed assets +€27,454
up €27,454 (+7.9%), from €348,650 to €376,104
of which Plant, machinery and equipment: +€17,841
- Receivables within one year +€25,232
up €25,232 (+312%), from €8,078 to €33,310
of which Trade receivables: +€28,326
- Debts after one year -€33,009
down €33,009 (-14.8%), from €223,082 to €190,073
- Accrued charges and deferred income +€29,938
up €29,938 (+654%), from €4,579 to €34,516
- Other debts +€26,232
up €26,232 (+36.7%), from €71,451 to €97,684
- Reserves +€20,834
up €20,834 (+222%), from €9,377 to €30,211
- Taxes +€6,193
up €6,193 (+157%), from €3,935 to €10,128
- Other operating charges -€3,815
down €3,815 (-53.7%), from €7,098 to €3,284
- Staff costs +€2,536
up €2,536 (+63.1%), from €4,020 to €6,556
- Financial charges -€1,719
down €1,719 (-24.3%), from €7,074 to €5,356
- Gross operating margin +€1,465
up €1,465 (+3.0%), from €48,249 to €49,714
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 | €365,669 | €415,873 | +€50,204 | +13.7% |
| Fixed assets | 21/28 | €348,650 | €376,104 | +€27,454 | +7.9% |
| Tangible fixed assets | 22/27 | €348,650 | €376,104 | +€27,454 | +7.9% |
| Land and buildings | 22 | €347,232 | €357,231 | +€10,000 | +2.9% |
| Plant, machinery and equipment | 23 | - | €17,841 | +€17,841 | |
| Furniture and vehicles | 24 | €1,418 | €1,032 | -€386 | -27.2% |
| Current assets | 29/58 | €17,019 | €39,769 | +€22,750 | +134% |
| Stocks and contracts in progress | 3 | €3,250 | €3,250 | = | 0.0% |
| Stocks | 30/36 | €3,250 | €3,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,078 | €33,310 | +€25,232 | +312% |
| Trade receivables | 40 | €3,369 | €31,695 | +€28,326 | +841% |
| Other amounts receivable | 41 | €4,709 | €1,615 | -€3,094 | -65.7% |
| Cash at bank and in hand | 54/58 | €5,692 | €3,209 | -€2,483 | -43.6% |
| Total equity and liabilities | 10/49 | €365,669 | €415,873 | +€50,204 | +13.7% |
| Equity | 10/15 | €39,377 | €60,211 | +€20,834 | +52.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €9,377 | €30,211 | +€20,834 | +222% |
| Distributable reserves | 133 | €9,377 | €30,211 | +€20,834 | +222% |
| Amounts payable | 17/49 | €326,292 | €355,662 | +€29,370 | +9.0% |
| Amounts payable after more than one year | 17 | €223,082 | €190,073 | -€33,009 | -14.8% |
| Financial debts | 170/4 | €223,082 | €190,073 | -€33,009 | -14.8% |
| Amounts payable within one year | 42/48 | €98,631 | €131,072 | +€32,442 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €16,685 | €19,818 | +€3,133 | +18.8% |
| Trade debts | 44 | €1,272 | €227 | -€1,045 | -82.1% |
| Suppliers | 440/4 | €1,272 | €227 | -€1,045 | -82.1% |
| Taxes, remuneration and social security | 45 | €9,222 | €13,343 | +€4,121 | +44.7% |
| Taxes | 450/3 | €7,648 | €10,343 | +€2,695 | +35.2% |
| Remuneration and social security | 454/9 | €1,574 | €3,000 | +€1,426 | +90.6% |
| Other amounts payable | 47/48 | €71,451 | €97,684 | +€26,232 | +36.7% |
| Accrued charges and deferred income | 492/3 | €4,579 | €34,516 | +€29,938 | +654% |
| Remuneration, social security and pensions | 62 | €4,020 | €6,556 | +€2,536 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €4,407 | +€1,402 | +46.7% |
| Other operating charges | 640/8 | €7,098 | €3,284 | -€3,815 | -53.7% |
| Gross operating margin | 9900 | €48,249 | €49,714 | +€1,465 | +3.0% |
| Operating profit (loss) | 9901 | €34,127 | €35,468 | +€1,341 | +3.9% |
| Financial income | 75/76B | €199 | €849 | +€650 | +326% |
| Recurring financial income | 75 | €199 | €849 | +€650 | +326% |
| Financial charges | 65/66B | €7,074 | €5,356 | -€1,719 | -24.3% |
| Recurring financial charges | 65 | €7,074 | €5,356 | -€1,719 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €27,252 | €30,962 | +€3,710 | +13.6% |
| Income taxes | 67/77 | €3,935 | €10,128 | +€6,193 | +157% |
| Profit (loss) for the period | 9904 | €23,317 | €20,834 | -€2,483 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,317 | €20,834 | -€2,483 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.