Fistonies: 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.
Fistonies
Largest movements
- Receivables within one year -€90,177
down €90,177 (-84.5%), from €106,707 to €16,530
of which Other amounts receivable: -€90,177
- Cash -€4,704
down €4,704 (-10.8%), from €43,437 to €38,733
mainly Contributions, distributions and other (-€165,000) and Investment in fixed assets (net) (-€5,752)
- Tangible fixed assets +€2,028
up €2,028 (+10.3%), from €19,662 to €21,691
of which Other tangible fixed assets: +€3,477
- Reserves -€117,452
down €117,452 (-78.3%), from €149,932 to €32,480
- Other debts +€25,001
new in 2025: €25,001
- Gross operating margin -€12,263
down €12,263 (-15.8%), from €77,396 to €65,134
- Taxes -€2,835
down €2,835 (-17.9%), from €15,825 to €12,990
- Financial income -€1,656
down €1,656 (-100.0%), from €1,657 to €0
- Depreciation +€895
up €895 (+31.6%), from €2,829 to €3,724
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 | €175,120 | €82,328 | -€92,792 | -53.0% |
| Fixed assets | 21/28 | €24,662 | €26,691 | +€2,028 | +8.2% |
| Tangible fixed assets | 22/27 | €19,662 | €21,691 | +€2,028 | +10.3% |
| Furniture and vehicles | 24 | €15,385 | €13,936 | -€1,449 | -9.4% |
| Other tangible fixed assets | 26 | €4,277 | €7,754 | +€3,477 | +81.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €150,458 | €55,637 | -€94,820 | -63.0% |
| Amounts receivable within one year | 40/41 | €106,707 | €16,530 | -€90,177 | -84.5% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €92,187 | €2,010 | -€90,177 | -97.8% |
| Cash at bank and in hand | 54/58 | €43,437 | €38,733 | -€4,704 | -10.8% |
| Deferred charges and accrued income | 490/1 | €314 | €375 | +€60 | +19.2% |
| Total equity and liabilities | 10/49 | €175,120 | €82,328 | -€92,792 | -53.0% |
| Equity | 10/15 | €150,932 | €33,480 | -€117,452 | -77.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €149,932 | €32,480 | -€117,452 | -78.3% |
| Distributable reserves | 133 | €149,932 | €32,480 | -€117,452 | -78.3% |
| Amounts payable | 17/49 | €24,188 | €48,848 | +€24,660 | +102.0% |
| Amounts payable within one year | 42/48 | €24,188 | €48,667 | +€24,479 | +101.2% |
| Trade debts | 44 | €483 | €627 | +€145 | +30.0% |
| Suppliers | 440/4 | €483 | €627 | +€145 | +30.0% |
| Taxes, remuneration and social security | 45 | €23,705 | €23,038 | -€667 | -2.8% |
| Taxes | 450/3 | €23,705 | €23,038 | -€667 | -2.8% |
| Other amounts payable | 47/48 | - | €25,001 | +€25,001 | |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,829 | €3,724 | +€895 | +31.6% |
| Other operating charges | 640/8 | €848 | €361 | -€487 | -57.5% |
| Gross operating margin | 9900 | €77,396 | €65,134 | -€12,263 | -15.8% |
| Operating profit (loss) | 9901 | €73,719 | €61,049 | -€12,670 | -17.2% |
| Financial income | 75/76B | €1,657 | €0 | -€1,656 | -100.0% |
| Recurring financial income | 75 | €1,657 | €0 | -€1,656 | -100.0% |
| Financial charges | 65/66B | €297 | €512 | +€215 | +72.2% |
| Recurring financial charges | 65 | €297 | €397 | +€100 | +33.5% |
| Non-recurring financial charges | 66B | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | €75,079 | €60,538 | -€14,541 | -19.4% |
| Income taxes | 67/77 | €15,825 | €12,990 | -€2,835 | -17.9% |
| Profit (loss) for the period | 9904 | €59,254 | €47,548 | -€11,706 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,254 | €47,548 | -€11,706 | -19.8% |
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.