Fiston: 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.
Fiston
Largest movements
- Cash +€201,252
up €201,252 (+66.9%), from €300,909 to €502,161
mainly Net result for the year (+€141,402) and Stocks and contracts (+€88,465)
- Stocks and contracts -€88,465
down €88,465 (-37.4%), from €236,811 to €148,346
- Receivables within one year +€41,505
up €41,505 (+420.4%), from €9,874 to €51,379
of which Trade receivables: +€40,000
- Reserves +€141,402
up €141,402 (+28.0%), from €505,440 to €646,842
- Tax, wage and social debts +€42,295
up €42,295 (+489.8%), from €8,634 to €50,929
of which Taxes: +€42,295
- Other debts -€25,346
down €25,346 (-82.2%), from €30,845 to €5,498
- Gross operating margin +€78,701
up €78,701 (+62.3%), from €126,334 to €205,035
- Taxes +€25,742
up €25,742 (+71.2%), from €36,162 to €61,904
- Financial income +€2,234
up €2,234 (+2391.7%), from €93 to €2,327
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 | €552,981 | €711,093 | +€158,112 | +28.6% |
| Fixed assets | 21/28 | €2,663 | €6,395 | +€3,732 | +140.2% |
| Tangible fixed assets | 22/27 | €2,663 | €6,395 | +€3,732 | +140.2% |
| Land and buildings | 22 | €1,014 | - | -€1,014 | |
| Furniture and vehicles | 24 | €1,649 | €6,395 | +€4,746 | +287.8% |
| Current assets | 29/58 | €550,318 | €704,698 | +€154,381 | +28.1% |
| Stocks and contracts in progress | 3 | €236,811 | €148,346 | -€88,465 | -37.4% |
| Stocks | 30/36 | €236,811 | €148,346 | -€88,465 | -37.4% |
| Amounts receivable within one year | 40/41 | €9,874 | €51,379 | +€41,505 | +420.4% |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €9,874 | €11,379 | +€1,505 | +15.2% |
| Cash at bank and in hand | 54/58 | €300,909 | €502,161 | +€201,252 | +66.9% |
| Deferred charges and accrued income | 490/1 | €2,725 | €2,813 | +€88 | +3.2% |
| Total equity and liabilities | 10/49 | €552,981 | €711,093 | +€158,112 | +28.6% |
| Equity | 10/15 | €511,640 | €653,042 | +€141,402 | +27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €505,440 | €646,842 | +€141,402 | +28.0% |
| Distributable reserves | 133 | €505,440 | €646,842 | +€141,402 | +28.0% |
| Amounts payable | 17/49 | €41,341 | €58,051 | +€16,710 | +40.4% |
| Amounts payable within one year | 42/48 | €41,201 | €57,911 | +€16,710 | +40.6% |
| Trade debts | 44 | €1,722 | €1,484 | -€238 | -13.8% |
| Suppliers | 440/4 | €1,722 | €1,484 | -€238 | -13.8% |
| Taxes, remuneration and social security | 45 | €8,634 | €50,929 | +€42,295 | +489.8% |
| Taxes | 450/3 | €6,134 | €48,429 | +€42,295 | +689.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €30,845 | €5,498 | -€25,346 | -82.2% |
| Accrued charges and deferred income | 492/3 | €140 | €140 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,122 | €1,157 | +€35 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €2,186 | -€1,902 | -46.5% |
| Other operating charges | 640/8 | €418 | €438 | +€20 | +4.8% |
| Gross operating margin | 9900 | €126,334 | €205,035 | +€78,701 | +62.3% |
| Operating profit (loss) | 9901 | €120,707 | €201,255 | +€80,548 | +66.7% |
| Financial income | 75/76B | €93 | €2,327 | +€2,234 | +2391.7% |
| Recurring financial income | 75 | €93 | €2,327 | +€2,234 | +2391.7% |
| Financial charges | 65/66B | €161 | €276 | +€115 | +71.4% |
| Recurring financial charges | 65 | €161 | €276 | +€115 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €120,639 | €203,306 | +€82,667 | +68.5% |
| Income taxes | 67/77 | €36,162 | €61,904 | +€25,742 | +71.2% |
| Profit (loss) for the period | 9904 | €84,477 | €141,402 | +€56,925 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,477 | €141,402 | +€56,925 | +67.4% |
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 8 October 2026 via checked.be.