FIXNOW: 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.
FIXNOW
Largest movements
- Tangible fixed assets +€9,156
up €9,156 (+115%), from €7,970 to €17,126
of which Land and buildings: +€10,351
- Financial fixed assets +€5,975
up €5,975 (+233%), from €2,565 to €8,540
- Receivables within one year +€4,440
up €4,440 (+136%), from €3,269 to €7,709
of which Other amounts receivable: +€4,440
- Cash -€2,290
down €2,290 (-9.6%), from €23,854 to €21,564
mainly Trade debts (-€27,164) and Investment in fixed assets (net) (-€18,670)
- Trade debts -€27,164
down €27,164 (-78.9%), from €34,431 to €7,267
- Profit (loss) carried forward +€18,640
up €18,640, from -€8,551 to €10,089
- Other debts +€17,345
up €17,345 (+1,050%), from €1,652 to €18,997
- Tax, wage and social debts +€8,459
up €8,459 (+92.7%), from €9,125 to €17,585
- Gross operating margin +€18,494
up €18,494 (+447%), from €4,139 to €22,633
- Taxes -€13,186
down €13,186, from €8,000 to -€5,186
- Other operating charges +€3,598
new in 2025: €3,598
- Financial charges +€634
up €634 (+38.8%), from €1,632 to €2,266
- Depreciation +€461
up €461 (+15.0%), from €3,078 to €3,539
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,657 | €54,938 | +€17,281 | +45.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,534 | €25,666 | +€15,131 | +144% |
| Tangible fixed assets | 22/27 | €7,970 | €17,126 | +€9,156 | +115% |
| Land and buildings | 22 | - | €10,351 | +€10,351 | |
| Furniture and vehicles | 24 | €7,970 | €6,775 | -€1,194 | -15.0% |
| Financial fixed assets | 28 | €2,565 | €8,540 | +€5,975 | +233% |
| Current assets | 29/58 | €27,123 | €29,272 | +€2,150 | +7.9% |
| Amounts receivable within one year | 40/41 | €3,269 | €7,709 | +€4,440 | +136% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €3,269 | €7,709 | +€4,440 | +136% |
| Cash at bank and in hand | 54/58 | €23,854 | €21,564 | -€2,290 | -9.6% |
| Total equity and liabilities | 10/49 | €37,657 | €54,938 | +€17,281 | +45.9% |
| Equity | 10/15 | -€7,551 | €11,089 | +€18,640 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,551 | €10,089 | +€18,640 | |
| Amounts payable | 17/49 | €45,209 | €43,849 | -€1,359 | -3.0% |
| Amounts payable within one year | 42/48 | €45,209 | €43,849 | -€1,359 | -3.0% |
| Trade debts | 44 | €34,431 | €7,267 | -€27,164 | -78.9% |
| Suppliers | 440/4 | €34,431 | €7,267 | -€27,164 | -78.9% |
| Taxes, remuneration and social security | 45 | €9,125 | €17,585 | +€8,459 | +92.7% |
| Taxes | 450/3 | €9,125 | €17,585 | +€8,459 | +92.7% |
| Other amounts payable | 47/48 | €1,652 | €18,997 | +€17,345 | +1,050% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,078 | €3,539 | +€461 | +15.0% |
| Other operating charges | 640/8 | - | €3,598 | +€3,598 | |
| Gross operating margin | 9900 | €4,139 | €22,633 | +€18,494 | +447% |
| Operating profit (loss) | 9901 | €1,061 | €15,496 | +€14,435 | +1,361% |
| Financial income | 75/76B | €20 | €223 | +€203 | +1,033% |
| Recurring financial income | 75 | €20 | €223 | +€203 | +1,033% |
| Financial charges | 65/66B | €1,632 | €2,266 | +€634 | +38.8% |
| Recurring financial charges | 65 | €1,632 | €2,266 | +€634 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€551 | €13,454 | +€14,005 | |
| Income taxes | 67/77 | €8,000 | -€5,186 | -€13,186 | |
| Profit (loss) for the period | 9904 | -€8,551 | €18,640 | +€27,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,551 | €18,640 | +€27,192 |
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 17 October 2026 via checked.be.