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
- Tangible fixed assets -€20,000
down €20,000 (-4.7%), from €429,767 to €409,767
- Receivables within one year +€17,826
new in 2025: €17,826
of which Trade receivables: +€16,200
- Cash -€10,970
down €10,970 (-12.8%), from €86,022 to €75,052
mainly Other debts (-€141,809) and Debts after one year (-€89,479)
- Profit (loss) carried forward +€209,821
up €209,821 (+764.9%), from €27,433 to €237,254
- Other debts -€141,809
down €141,809 (-99.9%), from €142,000 to €191
- Debts after one year -€89,479
down €89,479 (-12.1%), from €739,286 to €649,807
- Financial income +€142,198
up €142,198 (+42704.6%), from €333 to €142,531
- Other operating charges -€54,930
down €54,930 (-97.7%), from €56,223 to €1,293
- Taxes +€10,207
up €10,207 (+142.8%), from €7,149 to €17,356
- Gross operating margin -€8,047
down €8,047 (-5.2%), from €155,453 to €147,406
- Financial charges -€3,282
down €3,282 (-7.3%), from €44,748 to €41,467
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 | €1,016,239 | €1,006,337 | -€9,902 | -1.0% |
| Fixed assets | 21/28 | €929,767 | €909,767 | -€20,000 | -2.2% |
| Tangible fixed assets | 22/27 | €429,767 | €409,767 | -€20,000 | -4.7% |
| Land and buildings | 22 | €429,767 | €409,767 | -€20,000 | -4.7% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €86,472 | €96,570 | +€10,098 | +11.7% |
| Amounts receivable within one year | 40/41 | - | €17,826 | +€17,826 | |
| Trade receivables | 40 | - | €16,200 | +€16,200 | |
| Other amounts receivable | 41 | - | €1,626 | +€1,626 | |
| Cash at bank and in hand | 54/58 | €86,022 | €75,052 | -€10,970 | -12.8% |
| Deferred charges and accrued income | 490/1 | €449 | €3,692 | +€3,243 | +722.0% |
| Total equity and liabilities | 10/49 | €1,016,239 | €1,006,337 | -€9,902 | -1.0% |
| Equity | 10/15 | €29,933 | €239,754 | +€209,821 | +701.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,433 | €237,254 | +€209,821 | +764.9% |
| Amounts payable | 17/49 | €986,306 | €766,583 | -€219,723 | -22.3% |
| Amounts payable after more than one year | 17 | €739,286 | €649,807 | -€89,479 | -12.1% |
| Financial debts | 170/4 | €739,286 | €649,807 | -€89,479 | -12.1% |
| Amounts payable within one year | 42/48 | €238,203 | €113,597 | -€124,606 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €85,252 | €95,107 | +€9,855 | +11.6% |
| Trade debts | 44 | €596 | €1,128 | +€532 | +89.2% |
| Suppliers | 440/4 | €596 | €1,128 | +€532 | +89.2% |
| Taxes, remuneration and social security | 45 | €10,354 | €17,170 | +€6,816 | +65.8% |
| Taxes | 450/3 | €10,354 | €17,170 | +€6,816 | +65.8% |
| Other amounts payable | 47/48 | €142,000 | €191 | -€141,809 | -99.9% |
| Accrued charges and deferred income | 492/3 | €8,817 | €3,178 | -€5,639 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,233 | €20,000 | -€233 | -1.2% |
| Other operating charges | 640/8 | €56,223 | €1,293 | -€54,930 | -97.7% |
| Gross operating margin | 9900 | €155,453 | €147,406 | -€8,047 | -5.2% |
| Operating profit (loss) | 9901 | €78,998 | €126,113 | +€47,116 | +59.6% |
| Financial income | 75/76B | €333 | €142,531 | +€142,198 | +42704.6% |
| Recurring financial income | 75 | €333 | €142,531 | +€142,198 | +42704.6% |
| Financial charges | 65/66B | €44,748 | €41,467 | -€3,282 | -7.3% |
| Recurring financial charges | 65 | €44,748 | €41,467 | -€3,282 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €34,582 | €227,178 | +€192,595 | +556.9% |
| Income taxes | 67/77 | €7,149 | €17,356 | +€10,207 | +142.8% |
| Profit (loss) for the period | 9904 | €27,433 | €209,821 | +€182,389 | +664.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,433 | €209,821 | +€182,389 | +664.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.