FIORANO: 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.
FIORANO
Largest movements
- Tangible fixed assets -€18,998
down €18,998 (-3.4%), from €561,444 to €542,446
- Profit (loss) carried forward -€18,998
down €18,998 (-5.6%), from -€338,525 to -€357,523
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,444 | €542,446 | -€18,998 | -3.4% |
| Fixed assets | 21/28 | €561,444 | €542,446 | -€18,998 | -3.4% |
| Tangible fixed assets | 22/27 | €561,444 | €542,446 | -€18,998 | -3.4% |
| Land and buildings | 22 | €561,444 | €542,446 | -€18,998 | -3.4% |
| Total equity and liabilities | 10/49 | €561,444 | €542,446 | -€18,998 | -3.4% |
| Equity | 10/15 | -€277,025 | -€296,023 | -€18,998 | -6.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€338,525 | -€357,523 | -€18,998 | -5.6% |
| Amounts payable | 17/49 | €838,469 | €838,469 | = | 0.0% |
| Amounts payable within one year | 42/48 | €838,469 | €838,469 | = | 0.0% |
| Other amounts payable | 47/48 | €838,469 | €838,469 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,998 | €18,998 | = | 0.0% |
| Operating profit (loss) | 9901 | -€18,998 | -€18,998 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,998 | -€18,998 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€18,998 | -€18,998 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,998 | -€18,998 | = | 0.0% |
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.