FIONN: 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.
FIONN
Largest movements
- Tangible fixed assets -€23,813
down €23,813 (-4.8%), from €492,125 to €468,313
- Profit (loss) carried forward +€48,813
no longer reported in 2025 (was -€48,813)
- Debts after one year -€41,553
down €41,553 (-9.7%), from €429,002 to €387,448
of which Financial debts: -€65,297
- Trade debts -€34,643
down €34,643 (-91.1%), from €38,016 to €3,374
- Financial charges -€6,541
down €6,541 (-29.7%), from €22,044 to €15,503
- Gross operating margin +€5,854
up €5,854 (+6.7%), from €87,714 to €93,568
- Other operating charges -€5,453
down €5,453 (-71.1%), from €7,668 to €2,216
- Taxes +€1,075
new in 2025: €1,075
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 | €492,905 | €471,743 | -€21,163 | -4.3% |
| Fixed assets | 21/28 | €492,125 | €468,313 | -€23,813 | -4.8% |
| Tangible fixed assets | 22/27 | €492,125 | €468,313 | -€23,813 | -4.8% |
| Land and buildings | 22 | €492,125 | €468,313 | -€23,813 | -4.8% |
| Current assets | 29/58 | €780 | €3,430 | +€2,650 | +339.6% |
| Cash at bank and in hand | 54/58 | €0 | €153 | +€153 | +50970.0% |
| Deferred charges and accrued income | 490/1 | €780 | €3,277 | +€2,497 | +320.1% |
| Total equity and liabilities | 10/49 | €492,905 | €471,743 | -€21,163 | -4.3% |
| Equity | 10/15 | -€36,413 | €14,548 | +€50,962 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €2,148 | +€2,148 | |
| Distributable reserves | 133 | - | €2,148 | +€2,148 | |
| Profit (loss) carried forward | 14 | -€48,813 | - | +€48,813 | |
| Amounts payable | 17/49 | €529,319 | €457,194 | -€72,124 | -13.6% |
| Amounts payable after more than one year | 17 | €429,002 | €387,448 | -€41,553 | -9.7% |
| Financial debts | 170/4 | €281,529 | €216,232 | -€65,297 | -23.2% |
| Other amounts payable | 178/9 | €147,473 | €171,217 | +€23,744 | +16.1% |
| Amounts payable within one year | 42/48 | €100,317 | €69,746 | -€30,571 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €62,301 | €65,297 | +€2,997 | +4.8% |
| Trade debts | 44 | €38,016 | €3,374 | -€34,643 | -91.1% |
| Suppliers | 440/4 | €38,016 | €3,374 | -€34,643 | -91.1% |
| Taxes, remuneration and social security | 45 | - | €1,075 | +€1,075 | |
| Taxes | 450/3 | - | €1,075 | +€1,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,813 | €23,813 | = | 0.0% |
| Other operating charges | 640/8 | €7,668 | €2,216 | -€5,453 | -71.1% |
| Non-recurring operating charges | 66A | €50,000 | - | -€50,000 | |
| Gross operating margin | 9900 | €87,714 | €93,568 | +€5,854 | +6.7% |
| Operating profit (loss) | 9901 | €6,234 | €67,540 | +€61,306 | +983.5% |
| Financial charges | 65/66B | €22,044 | €15,503 | -€6,541 | -29.7% |
| Recurring financial charges | 65 | €22,044 | €15,503 | -€6,541 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,811 | €52,037 | +€67,847 | |
| Income taxes | 67/77 | - | €1,075 | +€1,075 | |
| Profit (loss) for the period | 9904 | -€15,811 | €50,962 | +€66,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,811 | €50,962 | +€66,772 |
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 5 October 2026 via checked.be.