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FIXTIS: 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.

What changed

FIXTIS

BE 0439.005.271
NACE 86.940, Nursing and midwifery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€424
2024 · -€1,602+€2,026
Equity
€22,015
2024 · €21,592+€424
Cash
€16,601
2024 · €21,634-€5,032
Balance sheet total
€24,532
2024 · €26,446-€1,914

Largest movements

2024 to 2025
Assets
  • Cash -€5,032

    down €5,032 (-23.3%), from €21,634 to €16,601

    mainly Investment in fixed assets (net) (-€4,950) and Tax, wage and social debts (-€3,256)

  • Tangible fixed assets +€3,084

    new in 2025: €3,084

    of which Plant, machinery and equipment: +€1,556

Equity and liabilities
  • Tax, wage and social debts -€3,256

    down €3,256 (-100.0%), from €3,256 to €0

  • Other debts +€2,049

    new in 2025: €2,049

  • Trade debts -€1,130

    down €1,130 (-70.7%), from €1,598 to €468

  • Profit (loss) carried forward +€424

    up €424 (+37.5%), from €1,132 to €1,555

Income statement
  • Gross operating margin +€4,350

    up €4,350, from -€341 to €4,009

  • Depreciation +€1,866

    new in 2025: €1,866

  • Taxes +€579

    up €579 (+1087.5%), from €53 to €632

  • Other operating charges -€130

    down €130 (-13.5%), from €966 to €836

From the 2024 result to the 2025 result

effect on the 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 -€1,602
Gross operating margin +€4,350
Depreciation -€1,866
Other operating charges +€130
Financial charges -€9
Taxes -€579
Result 2025 €424

Cash bridge derived

cash 2024 to 2025

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 -€82
Investment -€4,950
Financing €0
Cash 2024 €21,634
Net result for the year +€424
Depreciation +€1,866
Receivables within one year +€150
Deferred charges and accrued income -€184
Trade debts -€1,130
Tax, wage and social debts -€3,256
Other debts +€2,049
Investment in fixed assets (net) -€4,950
Cash 2025 €16,601
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €26,446 €24,532 -€1,914 -7.2%
Fixed assets 21/28 €115 €3,199 +€3,084 +2681.5%
Tangible fixed assets 22/27 - €3,084 +€3,084
Plant, machinery and equipment 23 - €1,556 +€1,556
Furniture and vehicles 24 - €1,528 +€1,528
Financial fixed assets 28 €115 €115 = 0.0%
Current assets 29/58 €26,331 €21,333 -€4,998 -19.0%
Amounts receivable within one year 40/41 €4,697 €4,547 -€150 -3.2%
Other amounts receivable 41 €4,697 €4,547 -€150 -3.2%
Cash at bank and in hand 54/58 €21,634 €16,601 -€5,032 -23.3%
Deferred charges and accrued income 490/1 - €184 +€184
Total equity and liabilities 10/49 €26,446 €24,532 -€1,914 -7.2%
Equity 10/15 €21,592 €22,015 +€424 +2.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €1,132 €1,555 +€424 +37.5%
Amounts payable 17/49 €4,854 €2,516 -€2,338 -48.2%
Amounts payable within one year 42/48 €4,854 €2,516 -€2,338 -48.2%
Trade debts 44 €1,598 €468 -€1,130 -70.7%
Suppliers 440/4 €1,598 €468 -€1,130 -70.7%
Taxes, remuneration and social security 45 €3,256 €0 -€3,256 -100.0%
Taxes 450/3 €3,256 €0 -€3,256 -100.0%
Other amounts payable 47/48 - €2,049 +€2,049
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €1,866 +€1,866
Other operating charges 640/8 €966 €836 -€130 -13.5%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 -€341 €4,009 +€4,350
Operating profit (loss) 9901 -€1,307 €1,306 +€2,614
Financial charges 65/66B €242 €251 +€9 +3.8%
Recurring financial charges 65 €242 €251 +€9 +3.8%
Profit (loss) for the period before taxes 9903 -€1,549 €1,056 +€2,605
Income taxes 67/77 €53 €632 +€579 +1087.5%
Profit (loss) for the period 9904 -€1,602 €424 +€2,026
Profit (loss) for the period to be appropriated 9905 -€1,602 €424 +€2,026

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 30 September 2026 via checked.be.