FIXSU: what changed
Two fiscal 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.
FIXSU
Largest movements
- Cash +€6,509
up €6,509 (+44.2%), from €14,717 to €21,226
mainly Net result for the year (+€10,853) and Depreciation (+€6,838)
- Receivables within one year +€1,852
up €1,852 (+35.3%), from €5,243 to €7,095
of which Other amounts receivable: +€1,722
- Tangible fixed assets +€817
up €817 (+11.6%), from €7,048 to €7,865
of which Land and buildings: +€2,293
- Deferred charges and accrued income -€785
down €785 (-90.4%), from €869 to €84
- Reserves +€10,853
up €10,853 (+75.6%), from €14,360 to €25,213
- Current portion of long-term debt -€5,505
down €5,505 (-100.0%), from €5,505 to €0
- Trade debts +€4,876
up €4,876 (+565.6%), from €862 to €5,738
- Tax, wage and social debts -€1,685
down €1,685 (-61.7%), from €2,733 to €1,048
of which Remuneration and social security: -€1,685
- Short-term financial debts -€1,014
down €1,014 (-100.0%), from €1,014 to €0
- Gross operating margin -€4,725
down €4,725 (-17.8%), from €26,480 to €21,755
- Taxes -€985
down €985 (-24.3%), from €4,048 to €3,063
- Other operating charges -€731
down €731 (-44.1%), from €1,660 to €928
- Depreciation +€668
up €668 (+10.8%), from €6,170 to €6,838
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 | €27,877 | €36,269 | +€8,393 | +30.1% |
| Fixed assets | 21/28 | €7,048 | €7,865 | +€817 | +11.6% |
| Tangible fixed assets | 22/27 | €7,048 | €7,865 | +€817 | +11.6% |
| Land and buildings | 22 | - | €2,293 | +€2,293 | |
| Plant, machinery and equipment | 23 | - | €2,002 | +€2,002 | |
| Furniture and vehicles | 24 | €1,324 | €3,571 | +€2,247 | +169.7% |
| Leasing and similar rights | 25 | €5,724 | €0 | -€5,724 | -100.0% |
| Current assets | 29/58 | €20,829 | €28,405 | +€7,576 | +36.4% |
| Amounts receivable within one year | 40/41 | €5,243 | €7,095 | +€1,852 | +35.3% |
| Trade receivables | 40 | €3,650 | €3,780 | +€130 | +3.6% |
| Other amounts receivable | 41 | €1,593 | €3,315 | +€1,722 | +108.2% |
| Cash at bank and in hand | 54/58 | €14,717 | €21,226 | +€6,509 | +44.2% |
| Deferred charges and accrued income | 490/1 | €869 | €84 | -€785 | -90.4% |
| Total equity and liabilities | 10/49 | €27,877 | €36,269 | +€8,393 | +30.1% |
| Equity | 10/15 | €17,360 | €28,213 | +€10,853 | +62.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,360 | €25,213 | +€10,853 | +75.6% |
| Distributable reserves | 133 | €14,360 | €25,213 | +€10,853 | +75.6% |
| Amounts payable | 17/49 | €10,516 | €8,056 | -€2,460 | -23.4% |
| Amounts payable within one year | 42/48 | €10,516 | €7,657 | -€2,860 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €5,505 | €0 | -€5,505 | -100.0% |
| Financial debts | 43 | €1,014 | €0 | -€1,014 | -100.0% |
| Other loans | 439 | €1,014 | €0 | -€1,014 | -100.0% |
| Trade debts | 44 | €862 | €5,738 | +€4,876 | +565.6% |
| Suppliers | 440/4 | €862 | €5,738 | +€4,876 | +565.6% |
| Taxes, remuneration and social security | 45 | €2,733 | €1,048 | -€1,685 | -61.7% |
| Taxes | 450/3 | €1,048 | €1,048 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,685 | €0 | -€1,685 | -100.0% |
| Other amounts payable | 47/48 | €402 | €870 | +€468 | +116.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,170 | €6,838 | +€668 | +10.8% |
| Other operating charges | 640/8 | €1,660 | €928 | -€731 | -44.1% |
| Gross operating margin | 9900 | €26,480 | €21,755 | -€4,725 | -17.8% |
| Operating profit (loss) | 9901 | €18,651 | €13,989 | -€4,662 | -25.0% |
| Financial income | 75/76B | €17 | €15 | -€2 | -13.2% |
| Recurring financial income | 75 | €17 | €15 | -€2 | -13.2% |
| Financial charges | 65/66B | €260 | €88 | -€171 | -66.0% |
| Recurring financial charges | 65 | €260 | €88 | -€171 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €18,408 | €13,916 | -€4,492 | -24.4% |
| Income taxes | 67/77 | €4,048 | €3,063 | -€985 | -24.3% |
| Profit (loss) for the period | 9904 | €14,360 | €10,853 | -€3,507 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,360 | €10,853 | -€3,507 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.