Fiets!: 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.
Fiets!
Largest movements
- Current investments +€33,630
up €33,630 (+42.0%), from €80,121 to €113,750
- Tangible fixed assets -€21,982
down €21,982 (-16.2%), from €135,417 to €113,435
of which Land and buildings: -€21,612
- Reserves +€15,259
up €15,259 (+820.4%), from €1,860 to €17,119
of which Distributable reserves: +€15,259
- Tax, wage and social debts +€3,000
new in 2025: €3,000
- Taxes +€5,195
up €5,195 (+136.5%), from €3,805 to €9,000
- Gross operating margin +€2,105
up €2,105 (+4.4%), from €47,397 to €49,502
- Other operating charges +€531
up €531 (+20.0%), from €2,649 to €3,180
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 | €262,839 | €277,470 | +€14,630 | +5.6% |
| Fixed assets | 21/28 | €135,417 | €113,435 | -€21,982 | -16.2% |
| Tangible fixed assets | 22/27 | €135,417 | €113,435 | -€21,982 | -16.2% |
| Land and buildings | 22 | €134,987 | €113,375 | -€21,612 | -16.0% |
| Plant, machinery and equipment | 23 | €430 | €61 | -€369 | -85.9% |
| Current assets | 29/58 | €127,422 | €164,034 | +€36,612 | +28.7% |
| Amounts receivable within one year | 40/41 | €1,000 | €3,418 | +€2,418 | +241.8% |
| Trade receivables | 40 | - | €2,092 | +€2,092 | |
| Other amounts receivable | 41 | €1,000 | €1,326 | +€326 | +32.6% |
| Current investments | 50/53 | €80,121 | €113,750 | +€33,630 | +42.0% |
| Cash at bank and in hand | 54/58 | €45,281 | €45,792 | +€511 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,074 | +€54 | +5.3% |
| Total equity and liabilities | 10/49 | €262,839 | €277,470 | +€14,630 | +5.6% |
| Equity | 10/15 | €253,461 | €268,719 | +€15,259 | +6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €17,119 | +€15,259 | +820.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,259 | +€15,259 | |
| Profit (loss) carried forward | 14 | €233,051 | €233,051 | = | 0.0% |
| Amounts payable | 17/49 | €9,379 | €8,750 | -€628 | -6.7% |
| Amounts payable within one year | 42/48 | €1,258 | €3,000 | +€1,742 | +138.5% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,258 | - | -€1,258 | |
| Accrued charges and deferred income | 492/3 | €8,121 | €5,750 | -€2,370 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,982 | €21,982 | = | 0.0% |
| Other operating charges | 640/8 | €2,649 | €3,180 | +€531 | +20.0% |
| Gross operating margin | 9900 | €47,397 | €49,502 | +€2,105 | +4.4% |
| Operating profit (loss) | 9901 | €22,767 | €24,341 | +€1,574 | +6.9% |
| Financial income | 75/76B | €167 | €0 | -€167 | -99.8% |
| Recurring financial income | 75 | €167 | €0 | -€167 | -99.8% |
| Financial charges | 65/66B | €82 | €83 | +€1 | +1.0% |
| Recurring financial charges | 65 | €82 | €83 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €22,852 | €24,259 | +€1,406 | +6.2% |
| Income taxes | 67/77 | €3,805 | €9,000 | +€5,195 | +136.5% |
| Profit (loss) for the period | 9904 | €19,048 | €15,259 | -€3,789 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,048 | €15,259 | -€3,789 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.