FKS: 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.
FKS
Largest movements
- Cash +€3,263
up €3,263 (+156.5%), from €2,085 to €5,348
mainly Net result for the year (+€4,725) and Receivables within one year (+€2,494)
- Receivables within one year -€2,494
down €2,494 (-13.3%), from €18,775 to €16,281
of which Other amounts receivable: -€9,998
- Tangible fixed assets -€664
down €664 (-29.5%), from €2,251 to €1,587
of which Plant, machinery and equipment: -€553
- Profit (loss) carried forward +€4,725
up €4,725 (+338.5%), from €1,396 to €6,121
- Tax, wage and social debts -€2,700
down €2,700 (-48.6%), from €5,556 to €2,856
- Other debts -€1,313
down €1,313 (-13.4%), from €9,790 to €8,477
- Trade debts -€606
down €606 (-97.9%), from €619 to €13
- Gross operating margin +€15,897
up €15,897, from -€8,483 to €7,414
- Other operating charges -€579
down €579 (-34.9%), from €1,659 to €1,081
- Taxes +€233
no longer reported in 2025 (was -€233)
- Depreciation +€211
up €211 (+16.9%), from €1,249 to €1,459
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 | €23,361 | €23,467 | +€105 | +0.5% |
| Fixed assets | 21/28 | €2,502 | €1,838 | -€664 | -26.5% |
| Tangible fixed assets | 22/27 | €2,251 | €1,587 | -€664 | -29.5% |
| Plant, machinery and equipment | 23 | €1,844 | €1,290 | -€553 | -30.0% |
| Furniture and vehicles | 24 | €408 | €297 | -€111 | -27.1% |
| Financial fixed assets | 28 | €251 | €251 | = | 0.0% |
| Current assets | 29/58 | €20,859 | €21,629 | +€769 | +3.7% |
| Amounts receivable within one year | 40/41 | €18,775 | €16,281 | -€2,494 | -13.3% |
| Trade receivables | 40 | €6,542 | €14,046 | +€7,505 | +114.7% |
| Other amounts receivable | 41 | €12,233 | €2,235 | -€9,998 | -81.7% |
| Cash at bank and in hand | 54/58 | €2,085 | €5,348 | +€3,263 | +156.5% |
| Total equity and liabilities | 10/49 | €23,361 | €23,467 | +€105 | +0.5% |
| Equity | 10/15 | €7,396 | €12,121 | +€4,725 | +63.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,396 | €6,121 | +€4,725 | +338.5% |
| Amounts payable | 17/49 | €15,966 | €11,346 | -€4,619 | -28.9% |
| Amounts payable within one year | 42/48 | €15,966 | €11,346 | -€4,619 | -28.9% |
| Trade debts | 44 | €619 | €13 | -€606 | -97.9% |
| Suppliers | 440/4 | €619 | €13 | -€606 | -97.9% |
| Taxes, remuneration and social security | 45 | €5,556 | €2,856 | -€2,700 | -48.6% |
| Taxes | 450/3 | €5,556 | €2,856 | -€2,700 | -48.6% |
| Other amounts payable | 47/48 | €9,790 | €8,477 | -€1,313 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | €1,459 | +€211 | +16.9% |
| Other operating charges | 640/8 | €1,659 | €1,081 | -€579 | -34.9% |
| Non-recurring operating charges | 66A | €766 | - | -€766 | |
| Gross operating margin | 9900 | -€8,483 | €7,414 | +€15,897 | |
| Operating profit (loss) | 9901 | -€12,157 | €4,874 | +€17,031 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €138 | €158 | +€20 | +14.4% |
| Recurring financial charges | 65 | €138 | €158 | +€20 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,295 | €4,725 | +€17,020 | |
| Income taxes | 67/77 | -€233 | - | +€233 | |
| Profit (loss) for the period | 9904 | -€12,062 | €4,725 | +€16,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,062 | €4,725 | +€16,787 |
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 9 October 2026 via checked.be.