FIXITY: 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.
FIXITY
Largest movements
- Tangible fixed assets +€14,701
up €14,701 (+2089.5%), from €704 to €15,404
of which Plant, machinery and equipment: +€13,057
- Receivables within one year +€7,627
up €7,627 (+1195.9%), from €638 to €8,265
of which Trade receivables: +€4,547
- Intangible fixed assets -€2,098
down €2,098 (-54.3%), from €3,862 to €1,763
- Deferred charges and accrued income +€1,015
up €1,015 (+76.2%), from €1,332 to €2,347
- Cash -€972
down €972 (-43.2%), from €2,249 to €1,277
mainly Investment in fixed assets (net) (-€15,623) and Receivables within one year (-€7,627)
- Debts after one year +€10,937
up €10,937 (+181.2%), from €6,036 to €16,973
- Tax, wage and social debts +€4,957
up €4,957 (+224.2%), from €2,211 to €7,169
of which Taxes: +€2,557
- Profit (loss) carried forward +€2,616
up €2,616 (+47.4%), from -€5,523 to -€2,907
- Current portion of long-term debt +€1,986
up €1,986 (+101.1%), from €1,964 to €3,950
- Trade debts +€1,016
up €1,016 (+118.8%), from €855 to €1,872
- Gross operating margin +€3,125
up €3,125 (+58.2%), from €5,372 to €8,497
- Financial charges -€2,580
down €2,580 (-72.7%), from €3,551 to €971
- Staff costs -€2,087
no longer reported in 2025 (was €2,087)
- Taxes +€1,536
up €1,536 (+1025.3%), from €150 to €1,685
- Depreciation +€582
up €582 (+23.9%), from €2,439 to €3,021
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 | €8,784 | €29,057 | +€20,272 | +230.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €4,565 | €17,167 | +€12,602 | +276.1% |
| Intangible fixed assets | 21 | €3,862 | €1,763 | -€2,098 | -54.3% |
| Tangible fixed assets | 22/27 | €704 | €15,404 | +€14,701 | +2089.5% |
| Plant, machinery and equipment | 23 | - | €13,057 | +€13,057 | |
| Furniture and vehicles | 24 | €704 | €2,348 | +€1,644 | +233.7% |
| Current assets | 29/58 | €4,219 | €11,889 | +€7,670 | +181.8% |
| Amounts receivable within one year | 40/41 | €638 | €8,265 | +€7,627 | +1195.9% |
| Trade receivables | 40 | €638 | €5,185 | +€4,547 | +712.9% |
| Other amounts receivable | 41 | - | €3,081 | +€3,081 | |
| Cash at bank and in hand | 54/58 | €2,249 | €1,277 | -€972 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,332 | €2,347 | +€1,015 | +76.2% |
| Total equity and liabilities | 10/49 | €8,784 | €29,057 | +€20,272 | +230.8% |
| Equity | 10/15 | -€3,523 | -€907 | +€2,616 | +74.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,523 | -€2,907 | +€2,616 | +47.4% |
| Amounts payable | 17/49 | €12,307 | €29,963 | +€17,656 | +143.5% |
| Amounts payable after more than one year | 17 | €6,036 | €16,973 | +€10,937 | +181.2% |
| Financial debts | 170/4 | €6,036 | €16,973 | +€10,937 | +181.2% |
| Amounts payable within one year | 42/48 | €5,575 | €12,990 | +€7,415 | +133.0% |
| Current portion of amounts payable after more than one year | 42 | €1,964 | €3,950 | +€1,986 | +101.1% |
| Trade debts | 44 | €855 | €1,872 | +€1,016 | +118.8% |
| Suppliers | 440/4 | €855 | €1,872 | +€1,016 | +118.8% |
| Advances received on contracts in progress | 46 | €545 | - | -€545 | |
| Taxes, remuneration and social security | 45 | €2,211 | €7,169 | +€4,957 | +224.2% |
| Taxes | 450/3 | €2,211 | €4,769 | +€2,557 | +115.6% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Accrued charges and deferred income | 492/3 | €696 | - | -€696 | |
| Non-recurring operating income | 76A | €45 | €545 | +€500 | +1119.8% |
| Remuneration, social security and pensions | 62 | €2,087 | - | -€2,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €3,021 | +€582 | +23.9% |
| Other operating charges | 640/8 | €416 | €299 | -€117 | -28.1% |
| Gross operating margin | 9900 | €5,372 | €8,497 | +€3,125 | +58.2% |
| Operating profit (loss) | 9901 | €431 | €5,177 | +€4,747 | +1102.4% |
| Financial income | 75/76B | €0 | €96 | +€95 | +26450.0% |
| Recurring financial income | 75 | €0 | €96 | +€95 | +26450.0% |
| Financial charges | 65/66B | €3,551 | €971 | -€2,580 | -72.7% |
| Recurring financial charges | 65 | €3,551 | €971 | -€2,580 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,120 | €4,302 | +€7,422 | |
| Income taxes | 67/77 | €150 | €1,685 | +€1,536 | +1025.3% |
| Profit (loss) for the period | 9904 | -€3,270 | €2,616 | +€5,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,270 | €2,616 | +€5,887 |
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.