FIESTA LOCATION: 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 LOCATION
Largest movements
- Cash +€4,564
up €4,564 (+106%), from €4,326 to €8,890
mainly Net result for the year (+€5,877) and Depreciation (+€4,593)
- Tangible fixed assets +€1,117
up €1,117 (+10.2%), from €10,947 to €12,064
of which Furniture and vehicles: +€1,428
- Deferred charges and accrued income +€1,029
new in 2025: €1,029
- Receivables within one year -€719
down €719 (-59.8%), from €1,203 to €484
of which Other amounts receivable: -€417
- Profit (loss) carried forward +€5,877
up €5,877, from -€1,717 to €4,160
- Trade debts -€703
down €703 (-60.2%), from €1,168 to €465
- Tax, wage and social debts +€466
new in 2025: €466
- Other debts +€351
up €351 (+1,404%), from €25 to €376
- Turnover +€6,838
up €6,838 (+31.7%), from €21,560 to €28,398
- Gross operating margin +€5,127
up €5,127 (+84.8%), from €6,044 to €11,171
- Purchases and services +€1,711
up €1,711 (+11.0%), from €15,516 to €17,227
- Depreciation +€1,264
up €1,264 (+38.0%), from €3,329 to €4,593
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 | €16,476 | €22,467 | +€5,991 | +36.4% |
| Fixed assets | 21/28 | €10,947 | €12,064 | +€1,117 | +10.2% |
| Tangible fixed assets | 22/27 | €10,947 | €12,064 | +€1,117 | +10.2% |
| Plant, machinery and equipment | 23 | €10,947 | €10,636 | -€311 | -2.8% |
| Furniture and vehicles | 24 | - | €1,428 | +€1,428 | |
| Current assets | 29/58 | €5,529 | €10,403 | +€4,874 | +88.2% |
| Amounts receivable within one year | 40/41 | €1,203 | €484 | -€719 | -59.8% |
| Trade receivables | 40 | €786 | €484 | -€302 | -38.4% |
| Other amounts receivable | 41 | €417 | - | -€417 | |
| Cash at bank and in hand | 54/58 | €4,326 | €8,890 | +€4,564 | +106% |
| Deferred charges and accrued income | 490/1 | - | €1,029 | +€1,029 | |
| Total equity and liabilities | 10/49 | €16,476 | €22,467 | +€5,991 | +36.4% |
| Equity | 10/15 | €15,283 | €21,160 | +€5,877 | +38.5% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,717 | €4,160 | +€5,877 | |
| Amounts payable | 17/49 | €1,193 | €1,307 | +€114 | +9.6% |
| Amounts payable within one year | 42/48 | €1,193 | €1,307 | +€114 | +9.6% |
| Trade debts | 44 | €1,168 | €465 | -€703 | -60.2% |
| Suppliers | 440/4 | €1,168 | €465 | -€703 | -60.2% |
| Taxes, remuneration and social security | 45 | - | €466 | +€466 | |
| Taxes | 450/3 | - | €466 | +€466 | |
| Other amounts payable | 47/48 | €25 | €376 | +€351 | +1,404% |
| Turnover | 70 | €21,560 | €28,398 | +€6,838 | +31.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,516 | €17,227 | +€1,711 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,329 | €4,593 | +€1,264 | +38.0% |
| Other operating charges | 640/8 | €466 | €647 | +€181 | +38.8% |
| Gross operating margin | 9900 | €6,044 | €11,171 | +€5,127 | +84.8% |
| Operating profit (loss) | 9901 | €2,249 | €5,931 | +€3,682 | +164% |
| Financial charges | 65/66B | €55 | €54 | -€1 | -1.8% |
| Recurring financial charges | 65 | €55 | €54 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €2,194 | €5,877 | +€3,683 | +168% |
| Profit (loss) for the period | 9904 | €2,194 | €5,877 | +€3,683 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €2,194 | €5,877 | +€3,683 | +168% |
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 19 October 2026 via checked.be.