Fiesta Vela: 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 Vela
Largest movements
- Receivables within one year +€6,513
up €6,513 (+34.3%), from €19,000 to €25,513
of which Trade receivables: +€6,824
- Tangible fixed assets -€5,122
down €5,122 (-33.0%), from €15,544 to €10,421
of which Furniture and vehicles: -€4,233
- Deferred charges and accrued income +€2,513
up €2,513 (+447%), from €562 to €3,076
- Cash -€683
down €683 (-99.3%), from €688 to €5
mainly Receivables within one year (-€6,513) and Debts after one year (-€4,914)
- Trade debts +€8,295
up €8,295 (+1,338%), from €620 to €8,915
- Debts after one year -€4,914
down €4,914 (-92.2%), from €5,330 to €416
- Other debts -€4,802
down €4,802 (-60.8%), from €7,903 to €3,101
- Tax, wage and social debts +€3,321
up €3,321 (+230%), from €1,441 to €4,763
- Profit (loss) carried forward +€643
up €643 (+22.5%), from -€2,863 to -€2,220
- Gross operating margin -€1,009
down €1,009 (-9.6%), from €10,543 to €9,534
- Other operating charges -€478
down €478 (-29.1%), from €1,646 to €1,168
- Financial charges -€401
down €401 (-47.2%), from €849 to €448
- Depreciation -€315
down €315 (-4.8%), from €6,588 to €6,272
- Taxes +€154
up €154 (+18.1%), from €850 to €1,004
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 | €35,794 | €39,014 | +€3,220 | +9.0% |
| Fixed assets | 21/28 | €15,544 | €10,421 | -€5,122 | -33.0% |
| Tangible fixed assets | 22/27 | €15,544 | €10,421 | -€5,122 | -33.0% |
| Plant, machinery and equipment | 23 | €4,104 | €3,215 | -€889 | -21.7% |
| Furniture and vehicles | 24 | €11,440 | €7,206 | -€4,233 | -37.0% |
| Current assets | 29/58 | €20,251 | €28,593 | +€8,343 | +41.2% |
| Amounts receivable within one year | 40/41 | €19,000 | €25,513 | +€6,513 | +34.3% |
| Trade receivables | 40 | €18,631 | €25,455 | +€6,824 | +36.6% |
| Other amounts receivable | 41 | €369 | €58 | -€311 | -84.2% |
| Cash at bank and in hand | 54/58 | €688 | €5 | -€683 | -99.3% |
| Deferred charges and accrued income | 490/1 | €562 | €3,076 | +€2,513 | +447% |
| Total equity and liabilities | 10/49 | €35,794 | €39,014 | +€3,220 | +9.0% |
| Equity | 10/15 | €15,737 | €16,380 | +€643 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,863 | -€2,220 | +€643 | +22.5% |
| Amounts payable | 17/49 | €20,057 | €22,634 | +€2,577 | +12.8% |
| Amounts payable after more than one year | 17 | €5,330 | €416 | -€4,914 | -92.2% |
| Financial debts | 170/4 | €5,330 | €416 | -€4,914 | -92.2% |
| Amounts payable within one year | 42/48 | €14,727 | €22,218 | +€7,491 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €4,763 | €4,914 | +€150 | +3.2% |
| Financial debts | 43 | - | €525 | +€525 | |
| Credit institutions | 430/8 | - | €525 | +€525 | |
| Trade debts | 44 | €620 | €8,915 | +€8,295 | +1,338% |
| Suppliers | 440/4 | €620 | €8,915 | +€8,295 | +1,338% |
| Taxes, remuneration and social security | 45 | €1,441 | €4,763 | +€3,321 | +230% |
| Taxes | 450/3 | €1,441 | €4,763 | +€3,321 | +230% |
| Other amounts payable | 47/48 | €7,903 | €3,101 | -€4,802 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,588 | €6,272 | -€315 | -4.8% |
| Other operating charges | 640/8 | €1,646 | €1,168 | -€478 | -29.1% |
| Gross operating margin | 9900 | €10,543 | €9,534 | -€1,009 | -9.6% |
| Operating profit (loss) | 9901 | €2,309 | €2,094 | -€215 | -9.3% |
| Financial income | 75/76B | €5 | €1 | -€4 | -77.8% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -77.8% |
| Financial charges | 65/66B | €849 | €448 | -€401 | -47.2% |
| Recurring financial charges | 65 | €849 | €448 | -€401 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €1,465 | €1,647 | +€182 | +12.4% |
| Income taxes | 67/77 | €850 | €1,004 | +€154 | +18.1% |
| Profit (loss) for the period | 9904 | €615 | €643 | +€28 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €615 | €643 | +€28 | +4.6% |
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 26 October 2026 via checked.be.