FIUS: 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.
FIUS
Largest movements
- Cash +€20,390
up €20,390 (+22.8%), from €89,462 to €109,852
mainly Other debts (+€26,668) and Net result for the year (+€13,298)
- Receivables within one year -€6,110
down €6,110 (-36.3%), from €16,839 to €10,729
of which Other amounts receivable: -€7,685
- Deferred charges and accrued income -€1,543
down €1,543 (-44.9%), from €3,439 to €1,896
- Other debts +€26,668
up €26,668 (+285.9%), from €9,329 to €35,997
- Reserves -€16,000
down €16,000 (-19.3%), from €83,000 to €67,000
- Gross operating margin -€3,992
down €3,992 (-16.0%), from €24,901 to €20,909
- Taxes -€546
down €546 (-9.4%), from €5,805 to €5,259
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 | €111,937 | €123,523 | +€11,586 | +10.4% |
| Fixed assets | 21/28 | €2,197 | €1,046 | -€1,152 | -52.4% |
| Tangible fixed assets | 22/27 | €2,197 | €1,046 | -€1,152 | -52.4% |
| Furniture and vehicles | 24 | €2,197 | €1,046 | -€1,152 | -52.4% |
| Current assets | 29/58 | €109,740 | €122,478 | +€12,738 | +11.6% |
| Amounts receivable within one year | 40/41 | €16,839 | €10,729 | -€6,110 | -36.3% |
| Trade receivables | 40 | €5,765 | €7,341 | +€1,575 | +27.3% |
| Other amounts receivable | 41 | €11,074 | €3,389 | -€7,685 | -69.4% |
| Cash at bank and in hand | 54/58 | €89,462 | €109,852 | +€20,390 | +22.8% |
| Deferred charges and accrued income | 490/1 | €3,439 | €1,896 | -€1,543 | -44.9% |
| Total equity and liabilities | 10/49 | €111,937 | €123,523 | +€11,586 | +10.4% |
| Equity | 10/15 | €91,371 | €74,669 | -€16,702 | -18.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €83,000 | €67,000 | -€16,000 | -19.3% |
| Distributable reserves | 133 | €83,000 | €67,000 | -€16,000 | -19.3% |
| Profit (loss) carried forward | 14 | €871 | €169 | -€702 | -80.6% |
| Amounts payable | 17/49 | €20,566 | €48,855 | +€28,288 | +137.5% |
| Amounts payable within one year | 42/48 | €20,566 | €48,855 | +€28,288 | +137.5% |
| Trade debts | 44 | €5,162 | €5,629 | +€466 | +9.0% |
| Suppliers | 440/4 | €5,162 | €5,629 | +€466 | +9.0% |
| Taxes, remuneration and social security | 45 | €6,075 | €7,229 | +€1,154 | +19.0% |
| Taxes | 450/3 | €6,075 | €7,229 | +€1,154 | +19.0% |
| Other amounts payable | 47/48 | €9,329 | €35,997 | +€26,668 | +285.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,341 | €1,152 | -€189 | -14.1% |
| Other operating charges | 640/8 | €785 | €825 | +€41 | +5.2% |
| Gross operating margin | 9900 | €24,901 | €20,909 | -€3,992 | -16.0% |
| Operating profit (loss) | 9901 | €22,775 | €18,932 | -€3,844 | -16.9% |
| Financial income | 75/76B | €185 | €46 | -€138 | -74.8% |
| Recurring financial income | 75 | €185 | €46 | -€138 | -74.8% |
| Financial charges | 65/66B | €475 | €421 | -€54 | -11.3% |
| Recurring financial charges | 65 | €475 | €421 | -€54 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €22,485 | €18,557 | -€3,928 | -17.5% |
| Income taxes | 67/77 | €5,805 | €5,259 | -€546 | -9.4% |
| Profit (loss) for the period | 9904 | €16,680 | €13,298 | -€3,382 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,680 | €13,298 | -€3,382 | -20.3% |
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 6 October 2026 via checked.be.