FIOS: 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
FIOS
NACE 25.530, Machining of metals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,614
2024 · €27,765+€3,850
Equity
€222,574
2024 · €223,960-€1,386
Cash
€110,905
2024 · €77,809+€33,096
Balance sheet total
€328,800
2024 · €318,260+€10,540
Largest movements
Assets
- Cash +€33,096
up €33,096 (+42.5%), from €77,809 to €110,905
mainly Net result for the year (+€31,614) and Depreciation (+€19,699)
- Tangible fixed assets -€19,699
down €19,699 (-10.0%), from €196,057 to €176,358
of which Furniture and vehicles: -€11,022
Equity and liabilities
- Other debts +€7,929
up €7,929 (+578.5%), from €1,371 to €9,300
- Tax, wage and social debts +€4,817
up €4,817 (+95.2%), from €5,060 to €9,877
Income statement
- Depreciation -€4,462
down €4,462 (-18.5%), from €24,161 to €19,699
- Taxes +€1,453
up €1,453 (+12.2%), from €11,878 to €13,331
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
€27,765
Gross operating margin
+€452
Depreciation
+€4,462
Other operating charges
-€40
Financial income
-€0
Financial charges
+€419
Taxes
-€1,453
Deferred taxes and other
+€11
Result 2025
€31,614
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
+€66,096
Investment
€0
Financing
-€33,000
Cash 2024
€77,809
From operations (derived)
+€66,096
Net result for the year
+€31,614
Depreciation
+€19,699
Receivables within one year
+€1,150
Deferred charges and accrued income
+€1,707
Provisions
-€128
Trade debts
-€270
Tax, wage and social debts
+€4,817
Other debts
+€7,929
Accrued charges and deferred income
-€423
Financing
-€33,000
Contributions, distributions and other
-€33,000
Cash 2025
€110,905
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,260 | €328,800 | +€10,540 | +3.3% |
| Fixed assets | 21/28 | €196,057 | €176,358 | -€19,699 | -10.0% |
| Tangible fixed assets | 22/27 | €196,057 | €176,358 | -€19,699 | -10.0% |
| Land and buildings | 22 | €157,684 | €149,785 | -€7,899 | -5.0% |
| Plant, machinery and equipment | 23 | €2,330 | €1,552 | -€778 | -33.4% |
| Furniture and vehicles | 24 | €36,043 | €25,021 | -€11,022 | -30.6% |
| Current assets | 29/58 | €122,203 | €152,442 | +€30,239 | +24.7% |
| Amounts receivable within one year | 40/41 | €39,386 | €38,236 | -€1,150 | -2.9% |
| Trade receivables | 40 | €36,300 | €38,236 | +€1,936 | +5.3% |
| Other amounts receivable | 41 | €3,086 | €0 | -€3,086 | -100.0% |
| Cash at bank and in hand | 54/58 | €77,809 | €110,905 | +€33,096 | +42.5% |
| Deferred charges and accrued income | 490/1 | €5,008 | €3,301 | -€1,707 | -34.1% |
| Total equity and liabilities | 10/49 | €318,260 | €328,800 | +€10,540 | +3.3% |
| Equity | 10/15 | €223,960 | €222,574 | -€1,386 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,360 | €203,974 | -€1,386 | -0.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €19,263 | €18,750 | -€513 | -2.7% |
| Distributable reserves | 133 | €186,096 | €185,224 | -€873 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €35,736 | €35,607 | -€128 | -0.4% |
| Provisions for liabilities and charges | 160/5 | €35,607 | €35,607 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,607 | €35,607 | = | 0.0% |
| Deferred taxes | 168 | €128 | €0 | -€128 | -100.0% |
| Amounts payable | 17/49 | €58,565 | €70,619 | +€12,054 | +20.6% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,956 | €22,433 | +€12,477 | +125.3% |
| Trade debts | 44 | €3,526 | €3,256 | -€270 | -7.7% |
| Suppliers | 440/4 | €3,526 | €3,256 | -€270 | -7.7% |
| Taxes, remuneration and social security | 45 | €5,060 | €9,877 | +€4,817 | +95.2% |
| Taxes | 450/3 | €5,060 | €9,877 | +€4,817 | +95.2% |
| Other amounts payable | 47/48 | €1,371 | €9,300 | +€7,929 | +578.5% |
| Accrued charges and deferred income | 492/3 | €3,609 | €3,186 | -€423 | -11.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,161 | €19,699 | -€4,462 | -18.5% |
| Other operating charges | 640/8 | €1,705 | €1,746 | +€40 | +2.4% |
| Gross operating margin | 9900 | €69,099 | €69,551 | +€452 | +0.7% |
| Operating profit (loss) | 9901 | €43,233 | €48,106 | +€4,873 | +11.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,708 | €3,290 | -€419 | -11.3% |
| Recurring financial charges | 65 | €3,708 | €3,290 | -€419 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €39,525 | €44,817 | +€5,291 | +13.4% |
| Transfer from deferred taxes | 780 | €117 | €128 | +€11 | +9.6% |
| Income taxes | 67/77 | €11,878 | €13,331 | +€1,453 | +12.2% |
| Profit (loss) for the period | 9904 | €27,765 | €31,614 | +€3,850 | +13.9% |
| Transfer from tax-exempt reserves | 789 | €468 | €513 | +€45 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,233 | €32,127 | +€3,895 | +13.8% |
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 4 October 2026 via checked.be.