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 -€1,105
down €1,105 (-1.7%), from €66,918 to €65,813
of which Land and buildings: -€1,686
- Receivables within one year -€890
down €890 (-39.7%), from €2,243 to €1,353
of which Trade receivables: -€890
- Debts after one year -€6,702
down €6,702 (-33.3%), from €20,107 to €13,405
- Other debts +€3,872
up €3,872 (+13.9%), from €27,935 to €31,807
- Profit (loss) carried forward +€965
up €965 (+1.9%), from -€51,586 to -€50,621
- Gross operating margin +€3,269
up €3,269 (+223.3%), from €1,464 to €4,732
- Financial charges -€687
down €687 (-34.8%), from €1,971 to €1,284
- Other operating charges -€67
down €67 (-9.5%), from €709 to €641
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 | €72,098 | €70,014 | -€2,085 | -2.9% |
| Fixed assets | 21/28 | €66,918 | €65,813 | -€1,105 | -1.7% |
| Tangible fixed assets | 22/27 | €66,918 | €65,813 | -€1,105 | -1.7% |
| Land and buildings | 22 | €66,561 | €64,875 | -€1,686 | -2.5% |
| Plant, machinery and equipment | 23 | €356 | €187 | -€170 | -47.6% |
| Furniture and vehicles | 24 | - | €751 | +€751 | |
| Current assets | 29/58 | €5,181 | €4,201 | -€980 | -18.9% |
| Amounts receivable within one year | 40/41 | €2,243 | €1,353 | -€890 | -39.7% |
| Trade receivables | 40 | €1,305 | €415 | -€890 | -68.2% |
| Other amounts receivable | 41 | €938 | €938 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,938 | €2,848 | -€90 | -3.1% |
| Total equity and liabilities | 10/49 | €72,098 | €70,014 | -€2,085 | -2.9% |
| Equity | 10/15 | €17,014 | €17,979 | +€965 | +5.7% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,586 | -€50,621 | +€965 | +1.9% |
| Amounts payable | 17/49 | €55,084 | €52,034 | -€3,050 | -5.5% |
| Amounts payable after more than one year | 17 | €20,107 | €13,405 | -€6,702 | -33.3% |
| Financial debts | 170/4 | €20,107 | €13,405 | -€6,702 | -33.3% |
| Amounts payable within one year | 42/48 | €34,977 | €38,630 | +€3,653 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €6,702 | €6,702 | = | 0.0% |
| Trade debts | 44 | €340 | €120 | -€219 | -64.6% |
| Suppliers | 440/4 | €340 | €120 | -€219 | -64.6% |
| Other amounts payable | 47/48 | €27,935 | €31,807 | +€3,872 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €1,864 | +€5 | +0.3% |
| Other operating charges | 640/8 | €709 | €641 | -€67 | -9.5% |
| Gross operating margin | 9900 | €1,464 | €4,732 | +€3,269 | +223.3% |
| Operating profit (loss) | 9901 | -€1,104 | €2,227 | +€3,331 | |
| Financial income | 75/76B | €7 | €22 | +€15 | +217.2% |
| Recurring financial income | 75 | €7 | €22 | +€15 | +217.2% |
| Financial charges | 65/66B | €1,971 | €1,284 | -€687 | -34.8% |
| Recurring financial charges | 65 | €1,971 | €1,284 | -€687 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,068 | €965 | +€4,033 | |
| Profit (loss) for the period | 9904 | -€3,068 | €965 | +€4,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,068 | €965 | +€4,033 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.