FIESTARAMA: what changed
Two fiscal 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.
FIESTARAMA
Largest movements
- Receivables within one year +€1,988
up €1,988 (+79.4%), from €2,504 to €4,492
of which Trade receivables: +€1,218
- Short-term financial debts +€8,203
up €8,203 (+274.4%), from €2,990 to €11,193
- Profit (loss) carried forward -€7,773
down €7,773 (-20.1%), from -€38,691 to -€46,463
- Other debts +€6,923
up €6,923 (+8.0%), from €86,769 to €93,692
- Trade debts -€5,811
down €5,811 (-53.7%), from €10,827 to €5,015
- Gross operating margin -€20,909
down €20,909, from €16,711 to -€4,198
- Financial charges +€742
up €742 (+83.0%), from €894 to €1,635
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.
Cash bridge derived
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 | €70,205 | €71,958 | +€1,754 | +2.5% |
| Fixed assets | 21/28 | €2,008 | €1,534 | -€475 | -23.6% |
| Tangible fixed assets | 22/27 | €1,108 | €634 | -€475 | -42.8% |
| Furniture and vehicles | 24 | €1,108 | €634 | -€475 | -42.8% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €68,196 | €70,424 | +€2,228 | +3.3% |
| Stocks and contracts in progress | 3 | €59,726 | €59,726 | = | 0.0% |
| Stocks | 30/36 | €59,726 | €59,726 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,504 | €4,492 | +€1,988 | +79.4% |
| Trade receivables | 40 | €2,385 | €3,603 | +€1,218 | +51.1% |
| Other amounts receivable | 41 | €119 | €888 | +€770 | +647.6% |
| Cash at bank and in hand | 54/58 | €5,966 | €5,940 | -€26 | -0.4% |
| Deferred charges and accrued income | 490/1 | - | €266 | +€266 | |
| Total equity and liabilities | 10/49 | €70,205 | €71,958 | +€1,754 | +2.5% |
| Equity | 10/15 | -€30,631 | -€38,403 | -€7,773 | -25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,691 | -€46,463 | -€7,773 | -20.1% |
| Amounts payable | 17/49 | €100,835 | €110,361 | +€9,526 | +9.4% |
| Amounts payable within one year | 42/48 | €100,835 | €110,361 | +€9,526 | +9.4% |
| Financial debts | 43 | €2,990 | €11,193 | +€8,203 | +274.4% |
| Credit institutions | 430/8 | €2,990 | €11,193 | +€8,203 | +274.4% |
| Trade debts | 44 | €10,827 | €5,015 | -€5,811 | -53.7% |
| Suppliers | 440/4 | €10,827 | €5,015 | -€5,811 | -53.7% |
| Taxes, remuneration and social security | 45 | €249 | €461 | +€212 | +85.0% |
| Taxes | 450/3 | €249 | €461 | +€212 | +85.0% |
| Other amounts payable | 47/48 | €86,769 | €93,692 | +€6,923 | +8.0% |
| Non-recurring operating income | 76A | €16 | €379 | +€363 | +2245.9% |
| Remuneration, social security and pensions | 62 | €64 | - | -€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €475 | +€159 | +50.2% |
| Other operating charges | 640/8 | €1,367 | €1,252 | -€115 | -8.4% |
| Gross operating margin | 9900 | €16,711 | -€4,198 | -€20,909 | |
| Operating profit (loss) | 9901 | €14,963 | -€5,925 | -€20,889 | |
| Financial charges | 65/66B | €894 | €1,635 | +€742 | +83.0% |
| Recurring financial charges | 65 | €894 | €1,635 | +€742 | +83.0% |
| Profit (loss) for the period before taxes | 9903 | €14,070 | -€7,561 | -€21,631 | |
| Income taxes | 67/77 | €249 | €212 | -€37 | -15.0% |
| Profit (loss) for the period | 9904 | €13,821 | -€7,773 | -€21,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,821 | -€7,773 | -€21,593 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.