FiSS: 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.
FiSS
Largest movements
- Tangible fixed assets -€30,191
down €30,191 (-20.2%), from €149,743 to €119,552
of which Furniture and vehicles: -€29,076
- Receivables within one year +€13,027
up €13,027 (+4,142%), from €315 to €13,341
- Cash +€10,114
up €10,114 (+14.7%), from €68,874 to €78,988
mainly Net result for the year (+€44,246) and Depreciation (+€34,993)
- Deferred charges and accrued income +€3,070
new in 2025: €3,070
- Profit (loss) carried forward +€44,246
up €44,246 (+66.2%), from €66,863 to €111,109
- Debts after one year -€41,210
down €41,210 (-37.8%), from €109,153 to €67,943
- Tax, wage and social debts -€7,984
down €7,984 (-24.7%), from €32,352 to €24,369
of which Taxes: -€7,984
- Gross operating margin +€16,315
up €16,315 (+20.2%), from €80,962 to €97,276
- Depreciation +€14,674
up €14,674 (+72.2%), from €20,319 to €34,993
- Taxes +€6,939
up €6,939 (+108%), from €6,421 to €13,360
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.
Derived cash bridge
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 | €252,931 | €248,952 | -€3,980 | -1.6% |
| Fixed assets | 21/28 | €183,743 | €153,552 | -€30,191 | -16.4% |
| Tangible fixed assets | 22/27 | €149,743 | €119,552 | -€30,191 | -20.2% |
| Plant, machinery and equipment | 23 | €5,505 | €4,389 | -€1,115 | -20.3% |
| Furniture and vehicles | 24 | €144,238 | €115,162 | -€29,076 | -20.2% |
| Financial fixed assets | 28 | €34,000 | €34,000 | = | 0.0% |
| Current assets | 29/58 | €69,189 | €95,400 | +€26,211 | +37.9% |
| Amounts receivable within one year | 40/41 | €315 | €13,341 | +€13,027 | +4,142% |
| Other amounts receivable | 41 | €315 | €13,341 | +€13,027 | +4,142% |
| Cash at bank and in hand | 54/58 | €68,874 | €78,988 | +€10,114 | +14.7% |
| Deferred charges and accrued income | 490/1 | - | €3,070 | +€3,070 | |
| Total equity and liabilities | 10/49 | €252,931 | €248,952 | -€3,980 | -1.6% |
| Equity | 10/15 | €69,863 | €114,109 | +€44,246 | +63.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,863 | €111,109 | +€44,246 | +66.2% |
| Amounts payable | 17/49 | €183,069 | €134,843 | -€48,226 | -26.3% |
| Amounts payable after more than one year | 17 | €109,153 | €67,943 | -€41,210 | -37.8% |
| Financial debts | 170/4 | €109,153 | €67,943 | -€41,210 | -37.8% |
| Amounts payable within one year | 42/48 | €73,916 | €66,900 | -€7,016 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €39,735 | €41,210 | +€1,475 | +3.7% |
| Trade debts | 44 | €1,828 | €1,321 | -€507 | -27.7% |
| Suppliers | 440/4 | €1,828 | €1,321 | -€507 | -27.7% |
| Taxes, remuneration and social security | 45 | €32,352 | €24,369 | -€7,984 | -24.7% |
| Taxes | 450/3 | €29,852 | €21,869 | -€7,984 | -26.7% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,319 | €34,993 | +€14,674 | +72.2% |
| Other operating charges | 640/8 | €322 | €271 | -€51 | -16.0% |
| Non-recurring operating charges | 66A | €33,709 | €527 | -€33,182 | -98.4% |
| Gross operating margin | 9900 | €80,962 | €97,276 | +€16,315 | +20.2% |
| Operating profit (loss) | 9901 | €26,612 | €61,485 | +€34,874 | +131% |
| Financial income | 75/76B | €1,651 | €1,113 | -€538 | -32.6% |
| Recurring financial income | 75 | €1,651 | €1,113 | -€538 | -32.6% |
| Financial charges | 65/66B | €5,446 | €4,993 | -€454 | -8.3% |
| Recurring financial charges | 65 | €5,446 | €4,993 | -€454 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €22,816 | €57,606 | +€34,790 | +152% |
| Income taxes | 67/77 | €6,421 | €13,360 | +€6,939 | +108% |
| Profit (loss) for the period | 9904 | €16,395 | €44,246 | +€27,851 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €16,395 | €44,246 | +€27,851 | +170% |
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 14 October 2026 via checked.be.