FIFI: 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.
FIFI
Largest movements
- Receivables within one year +€22,938
up €22,938 (+85.6%), from €26,800 to €49,738
of which Trade receivables: +€18,762
- Tangible fixed assets -€9,977
down €9,977 (-29.3%), from €34,063 to €24,085
of which Furniture and vehicles: -€6,696
- Deferred charges and accrued income +€3,000
new in 2025: €3,000
- Profit (loss) carried forward +€19,707
up €19,707, from -€7,843 to €11,864
- Debts after one year -€10,108
down €10,108 (-45.2%), from €22,347 to €12,239
- Other debts +€4,935
up €4,935 (+25.5%), from €19,328 to €24,263
- Gross operating margin +€68,520
up €68,520 (+372.7%), from €18,386 to €86,906
- Taxes +€45,278
new in 2025: €45,278
- Staff costs -€28,395
down €28,395 (-77.2%), from €36,777 to €8,382
- Financial charges +€1,372
up €1,372 (+97.4%), from €1,408 to €2,780
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 | €61,960 | €77,239 | +€15,279 | +24.7% |
| Fixed assets | 21/28 | €34,063 | €24,085 | -€9,977 | -29.3% |
| Tangible fixed assets | 22/27 | €34,063 | €24,085 | -€9,977 | -29.3% |
| Plant, machinery and equipment | 23 | €7,955 | €4,673 | -€3,282 | -41.3% |
| Furniture and vehicles | 24 | €26,108 | €19,412 | -€6,696 | -25.6% |
| Current assets | 29/58 | €27,897 | €53,154 | +€25,257 | +90.5% |
| Amounts receivable within one year | 40/41 | €26,800 | €49,738 | +€22,938 | +85.6% |
| Trade receivables | 40 | €26,800 | €45,562 | +€18,762 | +70.0% |
| Other amounts receivable | 41 | - | €4,176 | +€4,176 | |
| Cash at bank and in hand | 54/58 | €1,097 | €416 | -€681 | -62.1% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €61,960 | €77,239 | +€15,279 | +24.7% |
| Equity | 10/15 | -€6,193 | €13,514 | +€19,707 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Legal reserve | 130 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,843 | €11,864 | +€19,707 | |
| Amounts payable | 17/49 | €68,153 | €63,725 | -€4,428 | -6.5% |
| Amounts payable after more than one year | 17 | €22,347 | €12,239 | -€10,108 | -45.2% |
| Financial debts | 170/4 | €22,347 | €12,239 | -€10,108 | -45.2% |
| Amounts payable within one year | 42/48 | €45,806 | €51,486 | +€5,680 | +12.4% |
| Financial debts | 43 | €9,767 | €10,108 | +€341 | +3.5% |
| Credit institutions | 430/8 | €9,767 | €10,108 | +€341 | +3.5% |
| Trade debts | 44 | €908 | €838 | -€69 | -7.7% |
| Suppliers | 440/4 | €908 | €838 | -€69 | -7.7% |
| Taxes, remuneration and social security | 45 | €15,804 | €16,278 | +€474 | +3.0% |
| Taxes | 450/3 | €15,804 | €16,278 | +€474 | +3.0% |
| Other amounts payable | 47/48 | €19,328 | €24,263 | +€4,935 | +25.5% |
| Remuneration, social security and pensions | 62 | €36,777 | €8,382 | -€28,395 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,194 | €9,977 | -€217 | -2.1% |
| Other operating charges | 640/8 | €180 | €782 | +€602 | +334.1% |
| Gross operating margin | 9900 | €18,386 | €86,906 | +€68,520 | +372.7% |
| Operating profit (loss) | 9901 | -€28,766 | €67,765 | +€96,530 | |
| Financial charges | 65/66B | €1,408 | €2,780 | +€1,372 | +97.4% |
| Recurring financial charges | 65 | €1,408 | €2,780 | +€1,372 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,174 | €64,985 | +€95,159 | |
| Income taxes | 67/77 | - | €45,278 | +€45,278 | |
| Profit (loss) for the period | 9904 | -€30,174 | €19,707 | +€49,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,174 | €19,707 | +€49,881 |
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 12 October 2026 via checked.be.