Fisto-Trucks: 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.
Fisto-Trucks
Largest movements
- Receivables within one year +€117,779
up €117,779 (+200%), from €58,837 to €176,617
of which Trade receivables: +€89,780
- Cash -€38,347
down €38,347 (-81.5%), from €47,049 to €8,702
- Tangible fixed assets +€18,563
up €18,563 (+1,137%), from €1,633 to €20,196
of which Furniture and vehicles: +€17,487
- Trade debts +€94,797
up €94,797 (+169%), from €55,973 to €150,769
- Profit (loss) carried forward -€46,461
new in 2024: -€46,461
- Reserves +€20,381
up €20,381 (+145%), from €14,037 to €34,417
- Tax, wage and social debts +€13,195
up €13,195 (+170%), from €7,777 to €20,973
of which Taxes: +€10,315
- Debts after one year +€8,838
new in 2024: €8,838
- Staff costs +€21,593
up €21,593 (+398%), from €5,422 to €27,015
- Depreciation +€14,049
up €14,049 (+869%), from €1,617 to €15,665
- Gross operating margin -€13,363
down €13,363 (-97.4%), from €13,723 to €360
- Other operating charges +€3,137
up €3,137 (+658%), from €477 to €3,614
- Taxes -€2,270
down €2,270 (-95.2%), from €2,385 to €115
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,787 | €206,126 | +€97,339 | +89.5% |
| Fixed assets | 21/28 | €1,633 | €20,196 | +€18,563 | +1,137% |
| Tangible fixed assets | 22/27 | €1,633 | €20,196 | +€18,563 | +1,137% |
| Land and buildings | 22 | - | €1,076 | +€1,076 | |
| Furniture and vehicles | 24 | €1,633 | €19,120 | +€17,487 | +1,071% |
| Current assets | 29/58 | €107,154 | €185,930 | +€78,776 | +73.5% |
| Amounts receivable within one year | 40/41 | €58,837 | €176,617 | +€117,779 | +200% |
| Trade receivables | 40 | €17,280 | €107,060 | +€89,780 | +520% |
| Other amounts receivable | 41 | €41,557 | €69,556 | +€27,999 | +67.4% |
| Cash at bank and in hand | 54/58 | €47,049 | €8,702 | -€38,347 | -81.5% |
| Deferred charges and accrued income | 490/1 | €1,267 | €612 | -€656 | -51.7% |
| Total equity and liabilities | 10/49 | €108,787 | €206,126 | +€97,339 | +89.5% |
| Equity | 10/15 | €44,037 | €17,957 | -€26,080 | -59.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,037 | €34,417 | +€20,381 | +145% |
| Distributable reserves | 133 | €14,037 | €34,417 | +€20,381 | +145% |
| Profit (loss) carried forward | 14 | - | -€46,461 | -€46,461 | |
| Amounts payable | 17/49 | €64,750 | €188,170 | +€123,420 | +191% |
| Amounts payable after more than one year | 17 | - | €8,838 | +€8,838 | |
| Financial debts | 170/4 | - | €8,838 | +€8,838 | |
| Amounts payable within one year | 42/48 | €64,750 | €179,031 | +€114,281 | +176% |
| Current portion of amounts payable after more than one year | 42 | - | €6,289 | +€6,289 | |
| Trade debts | 44 | €55,973 | €150,769 | +€94,797 | +169% |
| Suppliers | 440/4 | €55,973 | €150,769 | +€94,797 | +169% |
| Taxes, remuneration and social security | 45 | €7,777 | €20,973 | +€13,195 | +170% |
| Taxes | 450/3 | €7,015 | €17,330 | +€10,315 | +147% |
| Remuneration and social security | 454/9 | €762 | €3,643 | +€2,881 | +378% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €5,422 | €27,015 | +€21,593 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €15,665 | +€14,049 | +869% |
| Other operating charges | 640/8 | €477 | €3,614 | +€3,137 | +658% |
| Gross operating margin | 9900 | €13,723 | €360 | -€13,363 | -97.4% |
| Operating profit (loss) | 9901 | €6,208 | -€45,934 | -€52,142 | |
| Financial income | 75/76B | €1,410 | €2,006 | +€596 | +42.3% |
| Recurring financial income | 75 | €1,410 | €2,006 | +€596 | +42.3% |
| Financial charges | 65/66B | €273 | €2,417 | +€2,144 | +785% |
| Recurring financial charges | 65 | €273 | €2,417 | +€2,144 | +785% |
| Profit (loss) for the period before taxes | 9903 | €7,344 | -€46,346 | -€53,690 | |
| Income taxes | 67/77 | €2,385 | €115 | -€2,270 | -95.2% |
| Profit (loss) for the period | 9904 | €4,959 | -€46,461 | -€51,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,959 | -€46,461 | -€51,420 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.