FIX&LISS: 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.
FIX&LISS
Largest movements
- Receivables within one year -€2,170
down €2,170 (-100.0%), from €2,170 to €0
of which Trade receivables: -€2,068
- Cash +€1,085
up €1,085 (+337.7%), from €321 to €1,407
mainly Receivables within one year (+€2,170) and Depreciation (+€572)
- Tangible fixed assets -€572
down €572 (-15.8%), from €3,612 to €3,040
- Profit (loss) carried forward -€1,696
down €1,696 (-7.4%), from -€22,893 to -€24,588
- Tax, wage and social debts +€218
up €218, from €0 to €218
- Trade debts -€159
down €159 (-100.0%), from €159 to €0
- Gross operating margin +€2,392
up €2,392 (+78.1%), from -€3,061 to -€669
- Other operating charges -€388
down €388 (-49.2%), from €788 to €400
- Financial charges -€105
down €105 (-65.6%), from €160 to €55
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 | €6,103 | €4,446 | -€1,657 | -27.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,612 | €3,040 | -€572 | -15.8% |
| Tangible fixed assets | 22/27 | €3,612 | €3,040 | -€572 | -15.8% |
| Plant, machinery and equipment | 23 | €3,612 | €3,040 | -€572 | -15.8% |
| Current assets | 29/58 | €2,492 | €1,407 | -€1,085 | -43.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,170 | €0 | -€2,170 | -100.0% |
| Trade receivables | 40 | €2,068 | €0 | -€2,068 | -100.0% |
| Other amounts receivable | 41 | €102 | €0 | -€102 | -100.0% |
| Cash at bank and in hand | 54/58 | €321 | €1,407 | +€1,085 | +337.7% |
| Total equity and liabilities | 10/49 | €6,103 | €4,446 | -€1,657 | -27.2% |
| Equity | 10/15 | -€9,663 | -€11,358 | -€1,696 | -17.6% |
| Contributions | 10/11 | €13,230 | €13,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,893 | -€24,588 | -€1,696 | -7.4% |
| Amounts payable | 17/49 | €15,766 | €15,804 | +€38 | +0.2% |
| Amounts payable within one year | 42/48 | €15,766 | €15,804 | +€38 | +0.2% |
| Trade debts | 44 | €159 | €0 | -€159 | -100.0% |
| Suppliers | 440/4 | €159 | €0 | -€159 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €218 | +€218 | |
| Taxes | 450/3 | €0 | €218 | +€218 | |
| Other amounts payable | 47/48 | €15,607 | €15,587 | -€20 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €572 | = | 0.0% |
| Other operating charges | 640/8 | €788 | €400 | -€388 | -49.2% |
| Gross operating margin | 9900 | -€3,061 | -€669 | +€2,392 | +78.1% |
| Operating profit (loss) | 9901 | -€4,421 | -€1,641 | +€2,780 | +62.9% |
| Financial charges | 65/66B | €160 | €55 | -€105 | -65.6% |
| Recurring financial charges | 65 | €160 | €55 | -€105 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,580 | -€1,696 | +€2,885 | +63.0% |
| Profit (loss) for the period | 9904 | -€4,580 | -€1,696 | +€2,885 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,580 | -€1,696 | +€2,885 | +63.0% |
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 10 October 2026 via checked.be.