Fiola: 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.
What changed
Fiola
NACE 88.999, Other social work without accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€682,262
2024 · €935,328-€253,066
Equity
€9.6m
2024 · €8.9m+€719,025
Cash
€2.8m
2024 · €2.6m+€252,630
Balance sheet total
€14.5m
2024 · €12.9m+€1.6m
Largest movements
Assets
- Current investments +€542,014
up €542,014 (+60.7%), from €892,612 to €1.4m
- Tangible fixed assets +€449,064
up €449,064 (+8.5%), from €5.3m to €5.7m
of which Land and buildings: +€395,640
- Cash +€252,630
up €252,630 (+9.8%), from €2.6m to €2.8m
mainly Net result for the year (+€682,262) and Debts after one year (+€532,571)
- Receivables within one year +€215,962
up €215,962 (+20.9%), from €1.0m to €1.3m
of which Other amounts receivable: +€122,073
Equity and liabilities
- Debts after one year +€532,571
up €532,571 (+56.0%), from €951,049 to €1.5m
- Reserves +€356,655
up €356,655 (+6.0%), from €5.9m to €6.3m
- Profit (loss) carried forward +€325,607
up €325,607 (+16.8%), from €1.9m to €2.3m
- Debts within one year +€266,300
up €266,300 (+8.9%), from €3.0m to €3.3m
of which Tax, wage and social debts: +€267,779
Income statement
- Staff costs +€1.4m
up €1.4m (+10.1%), from €14.2m to €15.6m
- Services and other goods +€231,104
up €231,104 (+13.3%), from €1.7m to €2.0m
- Other operating charges +€98,514
up €98,514 (+33.2%), from €297,101 to €395,615
- Other operating income +€61,621
up €61,621 (+30.8%), from €200,108 to €261,729
- Depreciation +€42,655
up €42,655 (+14.9%), from €287,160 to €329,815
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.
Result 2024
€935,328
Turnover
+€26,545
Other operating income
+€61,621
Goods and materials
+€5,822
Services and other goods
-€231,104
Staff costs
-€1.4m
Depreciation
-€42,655
Write-downs
+€6,578
Other operating charges
-€98,514
Other operating items
+€1.4m
Financial income
+€27,469
Financial charges
-€6,232
Result 2025
€682,262
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.
From operations
+€1.0m
Investment
-€1.3m
Financing
+€569,334
Cash 2024
€2.6m
From operations (derived)
+€1.0m
Net result for the year
+€682,262
Depreciation
+€329,815
Receivables within one year
-€215,962
Deferred charges and accrued income
-€104,124
Provisions
-€6,500
Debts within one year
+€266,300
Accrued charges and deferred income
+€73,576
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€800,057
Current investments
-€542,014
Financing
+€569,334
Debts after one year
+€532,571
Contributions, distributions and other
+€36,763
Cash 2025
€2.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,899,597 | €14,484,569 | +€1.6m | +12.3% |
| Fixed assets | 21/28 | €8,125,445 | €8,595,687 | +€470,242 | +5.8% |
| Intangible fixed assets | 21 | €32,080 | €55,227 | +€23,147 | +72.2% |
| Tangible fixed assets | 22/27 | €5,270,417 | €5,719,481 | +€449,064 | +8.5% |
| Land and buildings | 22 | €4,805,689 | €5,201,329 | +€395,640 | +8.2% |
| Plant, machinery and equipment | 23 | €329,521 | €349,502 | +€19,981 | +6.1% |
| Furniture and vehicles | 24 | €135,207 | €168,650 | +€33,443 | +24.7% |
| Financial fixed assets | 28 | €2,822,948 | €2,820,979 | -€1,969 | -0.1% |
| Companies linked by participating interests | 282/3 | €2,728,900 | €2,728,900 | = | 0.0% |
| Participating interests | 282 | €318,500 | €468,620 | +€150,120 | +47.1% |
| Amounts receivable | 283 | €2,410,400 | €2,260,280 | -€150,120 | -6.2% |
| Other financial fixed assets | 284/8 | €94,048 | €92,079 | -€1,969 | -2.1% |
| Shares | 284 | €25,750 | €25,750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €68,298 | €66,329 | -€1,969 | -2.9% |
| Current assets | 29/58 | €4,774,152 | €5,888,882 | +€1.1m | +23.3% |
| Amounts receivable within one year | 40/41 | €1,035,472 | €1,251,434 | +€215,962 | +20.9% |
| Trade receivables | 40 | €185,888 | €279,777 | +€93,889 | +50.5% |
| Other amounts receivable | 41 | €849,584 | €971,657 | +€122,073 | +14.4% |
| Current investments | 50/53 | €892,612 | €1,434,626 | +€542,014 | +60.7% |
| Cash at bank and in hand | 54/58 | €2,590,026 | €2,842,656 | +€252,630 | +9.8% |
| Deferred charges and accrued income | 490/1 | €256,042 | €360,166 | +€104,124 | +40.7% |
| Total equity and liabilities | 10/49 | €12,899,597 | €14,484,569 | +€1.6m | +12.3% |
| Equity | 10/15 | €8,903,472 | €9,622,497 | +€719,025 | +8.1% |
| Contributions | 10/11 | €1,025,600 | €1,062,363 | +€36,763 | +3.6% |
| Capital | 10 | €1,025,600 | €1,062,363 | +€36,763 | +3.6% |
| Reserves | 13 | €5,939,868 | €6,296,523 | +€356,655 | +6.0% |
| Profit (loss) carried forward | 14 | €1,938,004 | €2,263,611 | +€325,607 | +16.8% |
| Provisions and deferred taxes | 16 | €16,000 | €9,500 | -€6,500 | -40.6% |
| Provisions for liabilities and charges | 160/5 | €16,000 | €9,500 | -€6,500 | -40.6% |
| Pensions and similar obligations | 160 | €16,000 | €9,500 | -€6,500 | -40.6% |
| Amounts payable | 17/49 | €3,980,125 | €4,852,572 | +€872,447 | +21.9% |
| Amounts payable after more than one year | 17 | €951,049 | €1,483,620 | +€532,571 | +56.0% |
| Financial debts | 170/4 | €951,049 | €1,483,620 | +€532,571 | +56.0% |
| Credit institutions | 173 | €951,049 | €1,483,620 | +€532,571 | +56.0% |
| Amounts payable within one year | 42/48 | €3,000,307 | €3,266,607 | +€266,300 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €58,072 | €100,678 | +€42,606 | +73.4% |
| Trade debts | 44 | €202,821 | €144,686 | -€58,135 | -28.7% |
| Suppliers | 440/4 | €202,821 | €144,686 | -€58,135 | -28.7% |
| Taxes, remuneration and social security | 45 | €2,719,701 | €2,987,480 | +€267,779 | +9.8% |
| Taxes | 450/3 | €468,081 | €489,557 | +€21,476 | +4.6% |
| Remuneration and social security | 454/9 | €2,251,620 | €2,497,923 | +€246,303 | +10.9% |
| Accrued charges and deferred income | 492/3 | €28,769 | €102,345 | +€73,576 | +255.7% |
| Operating income | 70/76A | €17,565,944 | €18,934,159 | +€1.4m | +7.8% |
| Turnover | 70 | €1,223,082 | €1,249,627 | +€26,545 | +2.2% |
| Other operating income | 74 | €200,108 | €261,729 | +€61,621 | +30.8% |
| Non-recurring operating income | 76A | €4,007 | €71,909 | +€67,902 | +1694.6% |
| Operating charges | 60/66A | €16,665,343 | €18,307,861 | +€1.6m | +9.9% |
| Goods for resale, raw materials and consumables | 60 | €16,401 | €10,579 | -€5,822 | -35.5% |
| Purchases | 600/8 | €16,401 | €10,579 | -€5,822 | -35.5% |
| Services and other goods | 61 | €1,733,467 | €1,964,571 | +€231,104 | +13.3% |
| Remuneration, social security and pensions | 62 | €14,159,473 | €15,586,093 | +€1.4m | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287,160 | €329,815 | +€42,655 | +14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,040 | €462 | -€6,578 | -93.4% |
| Other operating charges | 640/8 | €297,101 | €395,615 | +€98,514 | +33.2% |
| Non-recurring operating charges | 66A | €171,201 | €27,226 | -€143,975 | -84.1% |
| Operating profit (loss) | 9901 | €900,601 | €626,298 | -€274,303 | -30.5% |
| Financial income | 75/76B | €55,779 | €83,248 | +€27,469 | +49.2% |
| Recurring financial income | 75 | €55,779 | €83,248 | +€27,469 | +49.2% |
| Income from financial fixed assets | 750 | €17,963 | €2,179 | -€15,784 | -87.9% |
| Income from current assets | 751 | €37,341 | €44,561 | +€7,220 | +19.3% |
| Other financial income | 752/9 | €475 | €36,508 | +€36,033 | +7585.9% |
| Financial charges | 65/66B | €21,052 | €27,284 | +€6,232 | +29.6% |
| Recurring financial charges | 65 | €21,052 | €27,284 | +€6,232 | +29.6% |
| Debt charges | 650 | €36,437 | €33,117 | -€3,320 | -9.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€18,522 | -€13,801 | +€4,721 | +25.5% |
| Other financial charges | 652/9 | €3,137 | €7,968 | +€4,831 | +154.0% |
| Profit (loss) for the period before taxes | 9903 | €935,328 | €682,262 | -€253,066 | -27.1% |
| Profit (loss) for the period | 9904 | €935,328 | €682,262 | -€253,066 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €935,328 | €682,262 | -€253,066 | -27.1% |
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 4 October 2026 via checked.be.