FIXCENTER: 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.
What changed
FIXCENTER
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€762,007
2024 · €668,174+€93,833
Equity
€5.4m
2024 · €4.6m+€762,007
Cash
€345,135
2024 · €571,957-€226,822
Balance sheet total
€7.8m
2024 · €7.5m+€320,309
Largest movements
Assets
- Stocks and contracts +€570,549
up €570,549 (+42.4%), from €1.3m to €1.9m
- Cash -€226,822
down €226,822 (-39.7%), from €571,957 to €345,135
mainly Stocks and contracts (-€570,549) and Investment in fixed assets (net) (-€354,434)
- Tangible fixed assets -€100,181
down €100,181 (-5.3%), from €1.9m to €1.8m
of which Furniture and vehicles: -€148,817
Equity and liabilities
- Profit (loss) carried forward +€551,507
up €551,507 (+16.5%), from €3.4m to €3.9m
- Debts after one year -€332,760
down €332,760 (-49.8%), from €668,702 to €335,941
of which Financial debts: -€187,760
- Reserves +€210,500
up €210,500 (+34.4%), from €611,300 to €821,800
of which Tax-exempt reserves: +€210,500
- Short-term financial debts -€125,000
down €125,000 (-12.5%), from €1.0m to €875,000
Income statement
- Turnover +€266,004
up €266,004 (+2.3%), from €11.8m to €12.0m
- Write-downs -€215,132
no longer reported in 2025 (was €215,132)
- Staff costs +€146,114
up €146,114 (+7.1%), from €2.1m to €2.2m
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.
Result 2024
€668,174
Turnover
+€266,004
Other operating income
+€39,841
Goods and materials
-€83,558
Services and other goods
-€116,226
Staff costs
-€146,114
Depreciation
-€34,485
Write-downs
+€215,132
Other operating charges
+€11,638
Financial income
+€2,069
Financial charges
-€5,738
Taxes
-€54,729
Result 2025
€762,007
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€641,601
Investment
-€354,434
Financing
-€513,989
Cash 2024
€571,957
From operations (derived)
+€641,601
Net result for the year
+€762,007
Depreciation
+€463,085
Stocks and contracts
-€570,549
Receivables within one year
-€52,539
Deferred charges and accrued income
-€32,695
Trade debts
+€35,442
Tax, wage and social debts
+€56,206
Other debts
-€19,357
Investment (derived)
-€354,434
Investment in fixed assets (net)
-€354,434
Financing
-€513,989
Debts after one year
-€332,760
Current portion of long-term debt
-€56,228
Short-term financial debts
-€125,000
Cash 2025
€345,135
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,510,161 | €7,830,470 | +€320,309 | +4.3% |
| Fixed assets | 21/28 | €1,910,862 | €1,802,211 | -€108,651 | -5.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,893,787 | €1,793,606 | -€100,181 | -5.3% |
| Plant, machinery and equipment | 23 | €856,752 | €922,114 | +€65,361 | +7.6% |
| Furniture and vehicles | 24 | €1,020,309 | €871,492 | -€148,817 | -14.6% |
| Leasing and similar rights | 25 | €16,725 | - | -€16,725 | |
| Financial fixed assets | 28 | €17,075 | €8,605 | -€8,470 | -49.6% |
| Other financial fixed assets | 284/8 | €17,075 | €8,605 | -€8,470 | -49.6% |
| Amounts receivable and cash guarantees | 285/8 | €17,075 | €8,605 | -€8,470 | -49.6% |
| Current assets | 29/58 | €5,599,299 | €6,028,260 | +€428,960 | +7.7% |
| Stocks and contracts in progress | 3 | €1,344,749 | €1,915,297 | +€570,549 | +42.4% |
| Stocks | 30/36 | €1,344,749 | €1,915,297 | +€570,549 | +42.4% |
| Goods purchased for resale | 34 | €1,344,749 | €1,915,297 | +€570,549 | +42.4% |
| Amounts receivable within one year | 40/41 | €3,599,788 | €3,652,327 | +€52,539 | +1.5% |
| Trade receivables | 40 | €2,705,317 | €2,695,657 | -€9,659 | -0.4% |
| Other amounts receivable | 41 | €894,471 | €956,670 | +€62,198 | +7.0% |
| Cash at bank and in hand | 54/58 | €571,957 | €345,135 | -€226,822 | -39.7% |
| Deferred charges and accrued income | 490/1 | €82,806 | €115,500 | +€32,695 | +39.5% |
| Total equity and liabilities | 10/49 | €7,510,161 | €7,830,470 | +€320,309 | +4.3% |
| Equity | 10/15 | €4,603,345 | €5,365,352 | +€762,007 | +16.6% |
| Contributions | 10/11 | €640,000 | €640,000 | = | 0.0% |
| Capital | 10 | €640,000 | €640,000 | = | 0.0% |
| Issued capital | 100 | €640,000 | €640,000 | = | 0.0% |
| Reserves | 13 | €611,300 | €821,800 | +€210,500 | +34.4% |
| Non-distributable reserves | 130/1 | €64,000 | €64,000 | = | 0.0% |
| Legal reserve | 130 | €64,000 | €64,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €547,300 | €757,800 | +€210,500 | +38.5% |
| Profit (loss) carried forward | 14 | €3,352,045 | €3,903,552 | +€551,507 | +16.5% |
| Amounts payable | 17/49 | €2,906,816 | €2,465,118 | -€441,698 | -15.2% |
| Amounts payable after more than one year | 17 | €668,702 | €335,941 | -€332,760 | -49.8% |
| Financial debts | 170/4 | €523,702 | €335,941 | -€187,760 | -35.9% |
| Credit institutions | 173 | €523,702 | €335,941 | -€187,760 | -35.9% |
| Other amounts payable | 178/9 | €145,000 | - | -€145,000 | |
| Amounts payable within one year | 42/48 | €2,238,115 | €2,129,177 | -€108,938 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €243,989 | €187,760 | -€56,228 | -23.0% |
| Financial debts | 43 | €1,000,000 | €875,000 | -€125,000 | -12.5% |
| Credit institutions | 430/8 | €1,000,000 | €875,000 | -€125,000 | -12.5% |
| Trade debts | 44 | €589,346 | €624,788 | +€35,442 | +6.0% |
| Suppliers | 440/4 | €589,346 | €624,788 | +€35,442 | +6.0% |
| Taxes, remuneration and social security | 45 | €385,423 | €441,628 | +€56,206 | +14.6% |
| Taxes | 450/3 | €106,902 | €155,900 | +€48,997 | +45.8% |
| Remuneration and social security | 454/9 | €278,520 | €285,729 | +€7,208 | +2.6% |
| Other amounts payable | 47/48 | €19,357 | - | -€19,357 | |
| Operating income | 70/76A | €11,843,579 | €12,149,424 | +€305,845 | +2.6% |
| Turnover | 70 | €11,767,102 | €12,033,106 | +€266,004 | +2.3% |
| Other operating income | 74 | €76,477 | €116,318 | +€39,841 | +52.1% |
| Operating charges | 60/66A | €10,812,654 | €10,966,268 | +€153,614 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €6,151,569 | €6,235,127 | +€83,558 | +1.4% |
| Purchases | 600/8 | €5,566,916 | €6,805,676 | +€1.2m | +22.3% |
| Change in stocks: decrease (increase) | 609 | €584,653 | -€570,549 | -€1.2m | |
| Services and other goods | 61 | €1,900,541 | €2,016,766 | +€116,226 | +6.1% |
| Remuneration, social security and pensions | 62 | €2,063,188 | €2,209,302 | +€146,114 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428,600 | €463,085 | +€34,485 | +8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €215,132 | - | -€215,132 | |
| Other operating charges | 640/8 | €53,624 | €41,987 | -€11,638 | -21.7% |
| Operating profit (loss) | 9901 | €1,030,924 | €1,183,156 | +€152,232 | +14.8% |
| Financial income | 75/76B | €10,193 | €12,262 | +€2,069 | +20.3% |
| Recurring financial income | 75 | €10,193 | €12,262 | +€2,069 | +20.3% |
| Other financial income | 752/9 | €10,193 | €12,262 | +€2,069 | +20.3% |
| Financial charges | 65/66B | €118,069 | €123,808 | +€5,738 | +4.9% |
| Recurring financial charges | 65 | €118,069 | €123,808 | +€5,738 | +4.9% |
| Debt charges | 650 | €82,230 | €87,154 | +€4,925 | +6.0% |
| Other financial charges | 652/9 | €35,839 | €36,653 | +€814 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €923,048 | €1,071,610 | +€148,562 | +16.1% |
| Income taxes | 67/77 | €254,874 | €309,603 | +€54,729 | +21.5% |
| Taxes | 670/3 | €254,874 | €309,603 | +€54,729 | +21.5% |
| Profit (loss) for the period | 9904 | €668,174 | €762,007 | +€93,833 | +14.0% |
| Transfer from tax-exempt reserves | 789 | - | €84,200 | +€84,200 | |
| Transfer to tax-exempt reserves | 689 | €168,400 | €294,700 | +€126,300 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €499,774 | €551,507 | +€51,733 | +10.4% |
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 14 October 2026 via checked.be.