FIXIT-EVENTS: 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.
FIXIT-EVENTS
Largest movements
- Tangible fixed assets -€68,015
down €68,015 (-100.0%), from €68,015 to €0
- Receivables within one year -€40,442
down €40,442 (-65.7%), from €61,547 to €21,105
of which Trade receivables: -€27,016
- Cash +€1,600
new in 2025: €1,600
mainly Investment in fixed assets (net) (+€68,854) and Receivables within one year (+€40,442)
- Deferred charges and accrued income -€1,554
down €1,554 (-100.0%), from €1,554 to €0
- Short-term financial debts -€49,339
down €49,339 (-100.0%), from €49,339 to €0
- Trade debts -€45,620
down €45,620 (-91.5%), from €49,879 to €4,259
- Debts after one year -€15,406
down €15,406 (-100.0%), from €15,406 to €0
- Profit (loss) carried forward +€11,034
up €11,034 (+81.7%), from -€13,511 to -€2,477
- Current portion of long-term debt -€6,858
down €6,858 (-100.0%), from €6,858 to €0
- Gross operating margin +€26,826
up €26,826 (+391.4%), from €6,853 to €33,679
- Depreciation -€13,247
down €13,247 (-100.0%), from €13,247 to €0
- Financial charges -€2,768
down €2,768 (-33.1%), from €8,371 to €5,603
- Financial income -€588
down €588 (-27.5%), from €2,138 to €1,550
- Taxes +€502
up €502 (+147.8%), from €339 to €841
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 | €138,455 | €29,204 | -€109,251 | -78.9% |
| Fixed assets | 21/28 | €68,854 | €0 | -€68,854 | -100.0% |
| Intangible fixed assets | 21 | €839 | €0 | -€839 | -100.0% |
| Tangible fixed assets | 22/27 | €68,015 | €0 | -€68,015 | -100.0% |
| Plant, machinery and equipment | 23 | €20,063 | €0 | -€20,063 | -100.0% |
| Furniture and vehicles | 24 | €19,819 | €0 | -€19,819 | -100.0% |
| Other tangible fixed assets | 26 | €28,132 | €0 | -€28,132 | -100.0% |
| Current assets | 29/58 | €69,601 | €29,204 | -€40,397 | -58.0% |
| Amounts receivable after more than one year | 29 | €6,500 | €6,500 | = | 0.0% |
| Other amounts receivable | 291 | €6,500 | €6,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,547 | €21,105 | -€40,442 | -65.7% |
| Trade receivables | 40 | €30,252 | €3,236 | -€27,016 | -89.3% |
| Other amounts receivable | 41 | €31,295 | €17,869 | -€13,426 | -42.9% |
| Cash at bank and in hand | 54/58 | - | €1,600 | +€1,600 | |
| Deferred charges and accrued income | 490/1 | €1,554 | €0 | -€1,554 | -100.0% |
| Total equity and liabilities | 10/49 | €138,455 | €29,204 | -€109,251 | -78.9% |
| Equity | 10/15 | -€8,511 | €2,523 | +€11,034 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€13,511 | -€2,477 | +€11,034 | +81.7% |
| Amounts payable | 17/49 | €146,967 | €26,681 | -€120,285 | -81.8% |
| Amounts payable after more than one year | 17 | €15,406 | €0 | -€15,406 | -100.0% |
| Financial debts | 170/4 | €15,406 | €0 | -€15,406 | -100.0% |
| Amounts payable within one year | 42/48 | €130,785 | €26,681 | -€104,104 | -79.6% |
| Current portion of amounts payable after more than one year | 42 | €6,858 | €0 | -€6,858 | -100.0% |
| Financial debts | 43 | €49,339 | €0 | -€49,339 | -100.0% |
| Credit institutions | 430/8 | €49,339 | €0 | -€49,339 | -100.0% |
| Trade debts | 44 | €49,879 | €4,259 | -€45,620 | -91.5% |
| Suppliers | 440/4 | €49,879 | €4,259 | -€45,620 | -91.5% |
| Taxes, remuneration and social security | 45 | €14,647 | €14,791 | +€144 | +1.0% |
| Taxes | 450/3 | €10,910 | €14,791 | +€3,880 | +35.6% |
| Remuneration and social security | 454/9 | €3,736 | €0 | -€3,736 | -100.0% |
| Other amounts payable | 47/48 | €10,063 | €7,632 | -€2,431 | -24.2% |
| Accrued charges and deferred income | 492/3 | €775 | €0 | -€775 | -100.0% |
| Non-recurring operating income | 76A | €1,835 | €1,162 | -€673 | -36.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,247 | €0 | -€13,247 | -100.0% |
| Other operating charges | 640/8 | €1,118 | €1,495 | +€377 | +33.7% |
| Non-recurring operating charges | 66A | €0 | €16,257 | +€16,257 | |
| Gross operating margin | 9900 | €6,853 | €33,679 | +€26,826 | +391.4% |
| Operating profit (loss) | 9901 | -€7,512 | €15,928 | +€23,440 | |
| Financial income | 75/76B | €2,138 | €1,550 | -€588 | -27.5% |
| Recurring financial income | 75 | €2,138 | €1,550 | -€588 | -27.5% |
| Financial charges | 65/66B | €8,371 | €5,603 | -€2,768 | -33.1% |
| Recurring financial charges | 65 | €8,371 | €5,603 | -€2,768 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,745 | €11,875 | +€25,620 | |
| Income taxes | 67/77 | €339 | €841 | +€502 | +147.8% |
| Profit (loss) for the period | 9904 | -€14,084 | €11,034 | +€25,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,084 | €11,034 | +€25,119 |
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.