FIKSIT: 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.
FIKSIT
Largest movements
- Cash -€27,606
down €27,606 (-57.4%), from €48,074 to €20,468
mainly Contributions, distributions and other (-€65,000) and Debts after one year (-€25,907)
- Tangible fixed assets -€14,536
down €14,536 (-8.6%), from €168,687 to €154,151
of which Plant, machinery and equipment: -€8,821
- Receivables within one year +€8,913
up €8,913 (+25.8%), from €34,546 to €43,459
of which Other amounts receivable: +€38,488
- Stocks and contracts +€7,267
up €7,267 (+3.0%), from €243,320 to €250,587
- Other debts +€29,218
up €29,218 (+96.6%), from €30,248 to €59,467
- Debts after one year -€25,907
down €25,907 (-7.7%), from €334,857 to €308,950
- Reserves -€17,809
down €17,809 (-27.1%), from €65,833 to €48,023
of which Distributable reserves: -€17,809
- Short-term financial debts -€6,207
down €6,207 (-19.3%), from €32,113 to €25,907
- Gross operating margin +€10,134
up €10,134 (+12.7%), from €79,723 to €89,857
- Depreciation -€7,812
down €7,812 (-31.0%), from €25,203 to €17,391
- Taxes +€7,255
up €7,255 (+73.4%), from €9,889 to €17,145
- Financial charges -€1,015
down €1,015 (-10.4%), from €9,734 to €8,720
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 | €501,196 | €472,340 | -€28,856 | -5.8% |
| Fixed assets | 21/28 | €171,305 | €154,569 | -€16,736 | -9.8% |
| Tangible fixed assets | 22/27 | €168,687 | €154,151 | -€14,536 | -8.6% |
| Land and buildings | 22 | €96,571 | €96,488 | -€83 | -0.1% |
| Plant, machinery and equipment | 23 | €59,123 | €50,302 | -€8,821 | -14.9% |
| Furniture and vehicles | 24 | €12,994 | €7,361 | -€5,633 | -43.4% |
| Financial fixed assets | 28 | €2,618 | €418 | -€2,200 | -84.0% |
| Current assets | 29/58 | €329,891 | €317,772 | -€12,119 | -3.7% |
| Stocks and contracts in progress | 3 | €243,320 | €250,587 | +€7,267 | +3.0% |
| Stocks | 30/36 | €243,320 | €250,587 | +€7,267 | +3.0% |
| Amounts receivable within one year | 40/41 | €34,546 | €43,459 | +€8,913 | +25.8% |
| Trade receivables | 40 | €29,575 | - | -€29,575 | |
| Other amounts receivable | 41 | €4,971 | €43,459 | +€38,488 | +774.2% |
| Cash at bank and in hand | 54/58 | €48,074 | €20,468 | -€27,606 | -57.4% |
| Deferred charges and accrued income | 490/1 | €3,951 | €3,258 | -€693 | -17.5% |
| Total equity and liabilities | 10/49 | €501,196 | €472,340 | -€28,856 | -5.8% |
| Equity | 10/15 | €84,433 | €66,623 | -€17,809 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,833 | €48,023 | -€17,809 | -27.1% |
| Non-distributable reserves | 130/1 | €195 | €195 | = | 0.0% |
| Reserves not available under the articles | 1311 | €195 | €195 | = | 0.0% |
| Distributable reserves | 133 | €65,637 | €47,828 | -€17,809 | -27.1% |
| Amounts payable | 17/49 | €416,763 | €405,717 | -€11,046 | -2.7% |
| Amounts payable after more than one year | 17 | €334,857 | €308,950 | -€25,907 | -7.7% |
| Financial debts | 170/4 | €334,857 | €308,950 | -€25,907 | -7.7% |
| Amounts payable within one year | 42/48 | €81,529 | €96,506 | +€14,977 | +18.4% |
| Financial debts | 43 | €32,113 | €25,907 | -€6,207 | -19.3% |
| Credit institutions | 430/8 | €32,113 | €25,907 | -€6,207 | -19.3% |
| Trade debts | 44 | €6,976 | €2,172 | -€4,803 | -68.9% |
| Suppliers | 440/4 | €6,976 | €2,172 | -€4,803 | -68.9% |
| Taxes, remuneration and social security | 45 | €12,191 | €8,960 | -€3,231 | -26.5% |
| Taxes | 450/3 | €12,191 | €7,460 | -€4,731 | -38.8% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €30,248 | €59,467 | +€29,218 | +96.6% |
| Accrued charges and deferred income | 492/3 | €378 | €261 | -€116 | -30.8% |
| Non-recurring operating income | 76A | €2,060 | €4,010 | +€1,950 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,203 | €17,391 | -€7,812 | -31.0% |
| Other operating charges | 640/8 | €1,769 | €1,499 | -€270 | -15.3% |
| Gross operating margin | 9900 | €79,723 | €89,857 | +€10,134 | +12.7% |
| Operating profit (loss) | 9901 | €52,751 | €70,967 | +€18,216 | +34.5% |
| Financial income | 75/76B | €2,117 | €2,088 | -€30 | -1.4% |
| Recurring financial income | 75 | €130 | €101 | -€30 | -22.7% |
| Non-recurring financial income | 76B | €1,987 | €1,987 | = | 0.0% |
| Financial charges | 65/66B | €9,734 | €8,720 | -€1,015 | -10.4% |
| Recurring financial charges | 65 | €9,734 | €8,720 | -€1,015 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €45,134 | €64,335 | +€19,201 | +42.5% |
| Income taxes | 67/77 | €9,889 | €17,145 | +€7,255 | +73.4% |
| Profit (loss) for the period | 9904 | €35,245 | €47,191 | +€11,946 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,245 | €47,191 | +€11,946 | +33.9% |
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.