FIS HOLDING: 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.
FIS HOLDING
Largest movements
- Financial fixed assets +€4.6m
up €4.6m (+341.2%), from €1.4m to €6.0m
- Receivables after one year -€4.6m
down €4.6m (-99.7%), from €4.6m to €15,462
- Cash -€99,631
down €99,631 (-76.1%), from €130,902 to €31,271
mainly Investment in fixed assets (net) (-€4.7m) and Current portion of long-term debt (-€71,478)
- Current portion of long-term debt -€71,478
down €71,478 (-89.0%), from €80,357 to €8,879
- Financial income -€4.4m
down €4.4m (-100.0%), from €4.4m to €224
of which Non-recurring financial income: -€4.4m
- Staff costs -€54,019
down €54,019 (-13.1%), from €413,818 to €359,799
- Gross operating margin -€48,837
down €48,837 (-11.1%), from €440,103 to €391,266
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 | €6,286,745 | €6,259,894 | -€26,851 | -0.4% |
| Fixed assets | 21/28 | €1,358,253 | €6,027,257 | +€4.7m | +343.8% |
| Tangible fixed assets | 22/27 | €0 | €35,004 | +€35,004 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | - | €35,004 | +€35,004 | |
| Financial fixed assets | 28 | €1,358,253 | €5,992,253 | +€4.6m | +341.2% |
| Current assets | 29/58 | €4,928,492 | €232,637 | -€4.7m | -95.3% |
| Amounts receivable after more than one year | 29 | €4,649,239 | €15,462 | -€4.6m | -99.7% |
| Other amounts receivable | 291 | €4,649,239 | €15,462 | -€4.6m | -99.7% |
| Amounts receivable within one year | 40/41 | €146,968 | €182,465 | +€35,497 | +24.2% |
| Trade receivables | 40 | €95,000 | €140,000 | +€45,000 | +47.4% |
| Other amounts receivable | 41 | €51,968 | €42,465 | -€9,503 | -18.3% |
| Cash at bank and in hand | 54/58 | €130,902 | €31,271 | -€99,631 | -76.1% |
| Deferred charges and accrued income | 490/1 | €1,383 | €3,439 | +€2,056 | +148.7% |
| Total equity and liabilities | 10/49 | €6,286,745 | €6,259,894 | -€26,851 | -0.4% |
| Equity | 10/15 | €6,105,658 | €6,121,888 | +€16,230 | +0.3% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,595,658 | €4,611,888 | +€16,230 | +0.4% |
| Amounts payable | 17/49 | €181,087 | €138,006 | -€43,081 | -23.8% |
| Amounts payable after more than one year | 17 | €0 | €28,856 | +€28,856 | |
| Financial debts | 170/4 | €0 | €28,856 | +€28,856 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €180,750 | €109,150 | -€71,600 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €80,357 | €8,879 | -€71,478 | -89.0% |
| Trade debts | 44 | €53,008 | €51,740 | -€1,268 | -2.4% |
| Suppliers | 440/4 | €53,008 | €51,740 | -€1,268 | -2.4% |
| Taxes, remuneration and social security | 45 | €47,384 | €48,531 | +€1,146 | +2.4% |
| Taxes | 450/3 | €815 | €9,381 | +€8,566 | +1051.1% |
| Remuneration and social security | 454/9 | €46,569 | €39,150 | -€7,420 | -15.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €337 | €0 | -€337 | -100.0% |
| Non-recurring operating income | 76A | - | €17,214 | +€17,214 | |
| Remuneration, social security and pensions | 62 | €413,818 | €359,799 | -€54,019 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €5,582 | +€3,605 | +182.4% |
| Other operating charges | 640/8 | €1,586 | €1,753 | +€167 | +10.5% |
| Gross operating margin | 9900 | €440,103 | €391,266 | -€48,837 | -11.1% |
| Operating profit (loss) | 9901 | €22,722 | €24,132 | +€1,410 | +6.2% |
| Financial income | 75/76B | €4,373,441 | €224 | -€4.4m | -100.0% |
| Recurring financial income | 75 | €4,373,441 | €224 | -€4.4m | -100.0% |
| Non-recurring financial income | 76B | €4,373,441 | €0 | -€4.4m | -100.0% |
| Financial charges | 65/66B | €2,060 | €1,539 | -€521 | -25.3% |
| Recurring financial charges | 65 | €2,060 | €1,539 | -€521 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €4,394,103 | €22,816 | -€4.4m | -99.5% |
| Income taxes | 67/77 | €8,212 | €6,587 | -€1,625 | -19.8% |
| Profit (loss) for the period | 9904 | €4,385,891 | €16,230 | -€4.4m | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,385,891 | €16,230 | -€4.4m | -99.6% |
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 11 October 2026 via checked.be.