FiHa: 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.
FiHa
Largest movements
- Cash +€60,672
up €60,672 (+60.9%), from €99,650 to €160,322
mainly Tax, wage and social debts (+€24,508) and Receivables within one year (+€24,397)
- Receivables within one year -€24,397
down €24,397 (-77.9%), from €31,320 to €6,923
of which Other amounts receivable: -€24,316
- Tangible fixed assets -€12,346
down €12,346 (-32.5%), from €38,044 to €25,697
of which Furniture and vehicles: -€11,656
- Tax, wage and social debts +€24,508
new in 2025: €24,508
of which Remuneration and social security: +€12,272
- Gross operating margin +€22,122
up €22,122, from -€6,393 to €15,729
- Depreciation +€5,377
up €5,377 (+171.0%), from €3,144 to €8,521
- Other operating charges +€795
up €795 (+14.0%), from €5,663 to €6,458
- Taxes +€165
new in 2025: €165
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 | €335,743 | €361,451 | +€25,708 | +7.7% |
| Fixed assets | 21/28 | €45,096 | €32,750 | -€12,346 | -27.4% |
| Tangible fixed assets | 22/27 | €38,044 | €25,697 | -€12,346 | -32.5% |
| Plant, machinery and equipment | 23 | €7,226 | €6,536 | -€690 | -9.5% |
| Furniture and vehicles | 24 | €30,817 | €19,161 | -€11,656 | -37.8% |
| Financial fixed assets | 28 | €7,052 | €7,052 | = | 0.0% |
| Current assets | 29/58 | €290,647 | €328,701 | +€38,054 | +13.1% |
| Stocks and contracts in progress | 3 | €154,911 | €156,599 | +€1,688 | +1.1% |
| Stocks | 30/36 | €154,911 | €156,599 | +€1,688 | +1.1% |
| Amounts receivable within one year | 40/41 | €31,320 | €6,923 | -€24,397 | -77.9% |
| Trade receivables | 40 | €7,004 | €6,923 | -€81 | -1.2% |
| Other amounts receivable | 41 | €24,316 | - | -€24,316 | |
| Cash at bank and in hand | 54/58 | €99,650 | €160,322 | +€60,672 | +60.9% |
| Deferred charges and accrued income | 490/1 | €4,766 | €4,857 | +€91 | +1.9% |
| Total equity and liabilities | 10/49 | €335,743 | €361,451 | +€25,708 | +7.7% |
| Equity | 10/15 | €35,743 | €36,331 | +€588 | +1.6% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,257 | -€14,669 | +€588 | +3.9% |
| Amounts payable | 17/49 | €300,000 | €325,120 | +€25,120 | +8.4% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €25,120 | +€25,120 | |
| Trade debts | 44 | - | €612 | +€612 | |
| Suppliers | 440/4 | - | €612 | +€612 | |
| Taxes, remuneration and social security | 45 | - | €24,508 | +€24,508 | |
| Taxes | 450/3 | - | €12,236 | +€12,236 | |
| Remuneration and social security | 454/9 | - | €12,272 | +€12,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €8,521 | +€5,377 | +171.0% |
| Other operating charges | 640/8 | €5,663 | €6,458 | +€795 | +14.0% |
| Gross operating margin | 9900 | -€6,393 | €15,729 | +€22,122 | |
| Operating profit (loss) | 9901 | -€15,199 | €750 | +€15,949 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +180.9% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +180.9% |
| Financial charges | 65/66B | €60 | €2 | -€57 | -96.0% |
| Recurring financial charges | 65 | €60 | €2 | -€57 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,257 | €753 | +€16,010 | |
| Income taxes | 67/77 | - | €165 | +€165 | |
| Profit (loss) for the period | 9904 | -€15,257 | €588 | +€15,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,257 | €588 | +€15,845 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.