FIVIOS: 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.
FIVIOS
Largest movements
- Receivables within one year +€37,813
up €37,813 (+229.4%), from €16,480 to €54,293
- Tangible fixed assets +€13,853
new in 2025: €13,853
- Cash +€13,029
up €13,029 (+16.6%), from €78,499 to €91,527
mainly Net result for the year (+€62,276) and Tax, wage and social debts (+€11,518)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Reserves +€62,276
up €62,276 (+102.1%), from €60,990 to €123,266
- Tax, wage and social debts +€11,518
up €11,518 (+37.2%), from €30,989 to €42,507
of which Remuneration and social security: +€12,730
- Gross operating margin +€22,658
up €22,658 (+35.4%), from €63,971 to €86,629
- Taxes +€5,878
up €5,878 (+33.5%), from €17,528 to €23,406
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 | €94,979 | €169,673 | +€74,694 | +78.6% |
| Fixed assets | 21/28 | - | €23,853 | +€23,853 | |
| Tangible fixed assets | 22/27 | - | €13,853 | +€13,853 | |
| Plant, machinery and equipment | 23 | - | €13,853 | +€13,853 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €94,979 | €145,820 | +€50,841 | +53.5% |
| Amounts receivable within one year | 40/41 | €16,480 | €54,293 | +€37,813 | +229.4% |
| Trade receivables | 40 | €16,480 | €54,293 | +€37,813 | +229.4% |
| Cash at bank and in hand | 54/58 | €78,499 | €91,527 | +€13,029 | +16.6% |
| Total equity and liabilities | 10/49 | €94,979 | €169,673 | +€74,694 | +78.6% |
| Equity | 10/15 | €63,990 | €126,266 | +€62,276 | +97.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,990 | €123,266 | +€62,276 | +102.1% |
| Distributable reserves | 133 | €60,990 | €123,266 | +€62,276 | +102.1% |
| Amounts payable | 17/49 | €30,989 | €43,407 | +€12,418 | +40.1% |
| Amounts payable within one year | 42/48 | €30,989 | €43,407 | +€12,418 | +40.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,989 | €42,507 | +€11,518 | +37.2% |
| Taxes | 450/3 | €30,989 | €29,777 | -€1,212 | -3.9% |
| Remuneration and social security | 454/9 | - | €12,730 | +€12,730 | |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €84 | +€84 | |
| Other operating charges | 640/8 | €566 | €679 | +€112 | +19.8% |
| Gross operating margin | 9900 | €63,971 | €86,629 | +€22,658 | +35.4% |
| Operating profit (loss) | 9901 | €63,405 | €85,867 | +€22,462 | +35.4% |
| Financial charges | 65/66B | €13 | €185 | +€172 | +1336.1% |
| Recurring financial charges | 65 | €13 | €185 | +€172 | +1336.1% |
| Profit (loss) for the period before taxes | 9903 | €63,392 | €85,682 | +€22,290 | +35.2% |
| Income taxes | 67/77 | €17,528 | €23,406 | +€5,878 | +33.5% |
| Profit (loss) for the period | 9904 | €45,864 | €62,276 | +€16,412 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,864 | €62,276 | +€16,412 | +35.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.