Fiore design: what changed
Two financial 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.
Fiore design
Largest movements
- Stocks and contracts +€537,289
up €537,289 (+6684.5%), from €8,038 to €545,326
- Receivables within one year +€154,650
up €154,650 (+1544.8%), from €10,011 to €164,662
of which Other amounts receivable: +€83,043
- Deferred charges and accrued income +€145,365
new in 2025: €145,365
- Tangible fixed assets +€120,485
new in 2025: €120,485
of which Furniture and vehicles: +€63,973
- Financial fixed assets +€16,485
new in 2025: €16,485
- Trade debts +€283,729
new in 2025: €283,729
- Debts after one year +€226,098
new in 2025: €226,098
- Tax, wage and social debts +€204,467
up €204,467 (+5166.4%), from €3,958 to €208,424
of which Taxes: +€122,904
- Current portion of long-term debt +€111,091
new in 2025: €111,091
- Provisions +€71,210
new in 2025: €71,210
- Gross operating margin +€475,669
up €475,669 (+175097.3%), from €272 to €475,941
- Staff costs +€325,285
new in 2025: €325,285
- Financial income +€132,672
up €132,672 (+23944.6%), from €554 to €133,226
of which Non-recurring financial income: +€123,562
- Provisions +€71,210
new in 2025: €71,210
- Write-downs +€62,160
new in 2025: €62,160
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 | €39,495 | €1,022,694 | +€983,199 | +2489.5% |
| Fixed assets | 21/28 | - | €136,970 | +€136,970 | |
| Tangible fixed assets | 22/27 | - | €120,485 | +€120,485 | |
| Plant, machinery and equipment | 23 | - | €56,512 | +€56,512 | |
| Furniture and vehicles | 24 | - | €63,973 | +€63,973 | |
| Financial fixed assets | 28 | - | €16,485 | +€16,485 | |
| Current assets | 29/58 | €39,495 | €885,724 | +€846,229 | +2142.6% |
| Stocks and contracts in progress | 3 | €8,038 | €545,326 | +€537,289 | +6684.5% |
| Stocks | 30/36 | €8,038 | €545,326 | +€537,289 | +6684.5% |
| Amounts receivable within one year | 40/41 | €10,011 | €164,662 | +€154,650 | +1544.8% |
| Trade receivables | 40 | - | €71,607 | +€71,607 | |
| Other amounts receivable | 41 | €10,011 | €93,054 | +€83,043 | +829.5% |
| Cash at bank and in hand | 54/58 | €21,445 | €30,371 | +€8,925 | +41.6% |
| Deferred charges and accrued income | 490/1 | - | €145,365 | +€145,365 | |
| Total equity and liabilities | 10/49 | €39,495 | €1,022,694 | +€983,199 | +2489.5% |
| Equity | 10/15 | €35,537 | €96,650 | +€61,113 | +172.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,412 | €78,050 | +€68,638 | +729.2% |
| Distributable reserves | 133 | €9,412 | €78,050 | +€68,638 | +729.2% |
| Profit (loss) carried forward | 14 | €7,524 | €0 | -€7,524 | -100.0% |
| Provisions and deferred taxes | 16 | - | €71,210 | +€71,210 | |
| Provisions for liabilities and charges | 160/5 | - | €71,210 | +€71,210 | |
| Environmental obligations | 163 | - | €71,210 | +€71,210 | |
| Amounts payable | 17/49 | €3,958 | €854,834 | +€850,876 | +21499.7% |
| Amounts payable after more than one year | 17 | - | €226,098 | +€226,098 | |
| Financial debts | 170/4 | - | €226,098 | +€226,098 | |
| Amounts payable within one year | 42/48 | €3,958 | €603,244 | +€599,286 | +15142.6% |
| Current portion of amounts payable after more than one year | 42 | - | €111,091 | +€111,091 | |
| Trade debts | 44 | - | €283,729 | +€283,729 | |
| Suppliers | 440/4 | - | €283,729 | +€283,729 | |
| Taxes, remuneration and social security | 45 | €3,958 | €208,424 | +€204,467 | +5166.4% |
| Taxes | 450/3 | €3,958 | €126,862 | +€122,904 | +3105.5% |
| Remuneration and social security | 454/9 | - | €81,562 | +€81,562 | |
| Accrued charges and deferred income | 492/3 | - | €25,492 | +€25,492 | |
| Remuneration, social security and pensions | 62 | - | €325,285 | +€325,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27,753 | +€27,753 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €62,160 | +€62,160 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €71,210 | +€71,210 | |
| Other operating charges | 640/8 | - | €8,350 | +€8,350 | |
| Gross operating margin | 9900 | €272 | €475,941 | +€475,669 | +175097.3% |
| Operating profit (loss) | 9901 | €272 | -€18,817 | -€19,088 | |
| Financial income | 75/76B | €554 | €133,226 | +€132,672 | +23944.6% |
| Recurring financial income | 75 | €554 | €9,665 | +€9,111 | +1644.3% |
| Non-recurring financial income | 76B | - | €123,562 | +€123,562 | |
| Financial charges | 65/66B | €200 | €30,025 | +€29,826 | +14943.5% |
| Recurring financial charges | 65 | €200 | €30,025 | +€29,826 | +14943.5% |
| Profit (loss) for the period before taxes | 9903 | €626 | €84,384 | +€83,758 | +13376.7% |
| Income taxes | 67/77 | €171 | €23,271 | +€23,101 | +13538.5% |
| Profit (loss) for the period | 9904 | €456 | €61,113 | +€60,658 | +13316.1% |
| Profit (loss) for the period to be appropriated | 9905 | €456 | €61,113 | +€60,658 | +13316.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.