FIESTA RENT: 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 RENT
Largest movements
- Tangible fixed assets -€14,673
down €14,673 (-3.7%), from €397,415 to €382,742
of which Land and buildings: -€9,234
- Receivables within one year -€5,974
no longer reported in 2025 (was €5,974)
- Debts after one year -€30,390
down €30,390 (-12.9%), from €236,215 to €205,825
- Reserves +€6,883
up €6,883 (+37.1%), from €18,536 to €25,419
of which Distributable reserves: +€6,883
- Advances received +€4,176
up €4,176 (+193%), from €2,162 to €6,339
- Gross operating margin -€28,509
down €28,509 (-42.2%), from €67,491 to €38,982
- Staff costs -€8,287
down €8,287, from €7,585 to -€702
- Depreciation -€6,268
down €6,268 (-36.4%), from €17,222 to €10,954
- Financial charges -€1,630
down €1,630 (-10.3%), from €15,885 to €14,255
- Taxes -€1,600
down €1,600, from €800 to -€800
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 | €409,488 | €388,997 | -€20,492 | -5.0% |
| Fixed assets | 21/28 | €397,415 | €382,742 | -€14,673 | -3.7% |
| Tangible fixed assets | 22/27 | €397,415 | €382,742 | -€14,673 | -3.7% |
| Land and buildings | 22 | €389,241 | €380,007 | -€9,234 | -2.4% |
| Plant, machinery and equipment | 23 | €3,800 | €2,366 | -€1,434 | -37.7% |
| Furniture and vehicles | 24 | €4,375 | €369 | -€4,006 | -91.6% |
| Current assets | 29/58 | €12,073 | €6,255 | -€5,818 | -48.2% |
| Stocks and contracts in progress | 3 | €1,541 | €882 | -€659 | -42.8% |
| Stocks | 30/36 | €1,541 | €882 | -€659 | -42.8% |
| Amounts receivable within one year | 40/41 | €5,974 | - | -€5,974 | |
| Trade receivables | 40 | €5,974 | - | -€5,974 | |
| Cash at bank and in hand | 54/58 | €2,439 | €2,079 | -€360 | -14.8% |
| Deferred charges and accrued income | 490/1 | €2,118 | €3,294 | +€1,175 | +55.5% |
| Total equity and liabilities | 10/49 | €409,488 | €388,997 | -€20,492 | -5.0% |
| Equity | 10/15 | €37,136 | €44,019 | +€6,883 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,536 | €25,419 | +€6,883 | +37.1% |
| Tax-exempt reserves | 132 | €1,652 | €1,652 | = | 0.0% |
| Distributable reserves | 133 | €16,884 | €23,767 | +€6,883 | +40.8% |
| Amounts payable | 17/49 | €372,352 | €344,978 | -€27,374 | -7.4% |
| Amounts payable after more than one year | 17 | €236,215 | €205,825 | -€30,390 | -12.9% |
| Financial debts | 170/4 | €236,215 | €205,825 | -€30,390 | -12.9% |
| Amounts payable within one year | 42/48 | €136,137 | €139,153 | +€3,016 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €31,952 | €31,190 | -€762 | -2.4% |
| Financial debts | 43 | €26,641 | €27,358 | +€717 | +2.7% |
| Credit institutions | 430/8 | €26,641 | €27,358 | +€717 | +2.7% |
| Trade debts | 44 | €244 | €1,839 | +€1,595 | +653% |
| Suppliers | 440/4 | €244 | €1,839 | +€1,595 | +653% |
| Advances received on contracts in progress | 46 | €2,162 | €6,339 | +€4,176 | +193% |
| Taxes, remuneration and social security | 45 | €7,331 | €3,653 | -€3,678 | -50.2% |
| Taxes | 450/3 | €5,133 | €2,153 | -€2,981 | -58.1% |
| Remuneration and social security | 454/9 | €2,197 | €1,500 | -€697 | -31.7% |
| Other amounts payable | 47/48 | €67,807 | €68,774 | +€967 | +1.4% |
| Remuneration, social security and pensions | 62 | €7,585 | -€702 | -€8,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,222 | €10,954 | -€6,268 | -36.4% |
| Other operating charges | 640/8 | €5,376 | €4,691 | -€685 | -12.7% |
| Non-recurring operating charges | 66A | - | €3,719 | +€3,719 | |
| Gross operating margin | 9900 | €67,491 | €38,982 | -€28,509 | -42.2% |
| Operating profit (loss) | 9901 | €37,308 | €20,320 | -€16,988 | -45.5% |
| Financial income | 75/76B | €2 | €18 | +€16 | +638% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +638% |
| Financial charges | 65/66B | €15,885 | €14,255 | -€1,630 | -10.3% |
| Recurring financial charges | 65 | €15,885 | €14,255 | -€1,630 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €21,425 | €6,083 | -€15,342 | -71.6% |
| Income taxes | 67/77 | €800 | -€800 | -€1,600 | |
| Profit (loss) for the period | 9904 | €20,625 | €6,883 | -€13,742 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,625 | €6,883 | -€13,742 | -66.6% |
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 15 October 2026 via checked.be.