FNE Maintenance: 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.
FNE Maintenance
Largest movements
- Cash +€39,921
up €39,921 (+17.9%), from €222,491 to €262,412
mainly Other debts (+€183,068) and Net result for the year (+€70,915)
- Current investments +€32,849
new in 2025: €32,849
- Receivables within one year -€17,157
down €17,157 (-45.9%), from €37,356 to €20,199
of which Trade receivables: -€19,231
- Tangible fixed assets -€4,327
down €4,327 (-67.6%), from €6,398 to €2,071
- Other debts +€183,068
up €183,068 (+817.9%), from €22,383 to €205,451
- Reserves -€143,194
down €143,194 (-66.9%), from €214,109 to €70,915
- Tax, wage and social debts +€11,421
up €11,421 (+44.0%), from €25,938 to €37,359
of which Taxes: +€14,984
- Taxes +€7,212
up €7,212 (+34.2%), from €21,102 to €28,313
- Financial income +€1,851
up €1,851 (+230.6%), from €803 to €2,653
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 | €268,195 | €319,543 | +€51,349 | +19.1% |
| Fixed assets | 21/28 | €6,438 | €2,111 | -€4,327 | -67.2% |
| Tangible fixed assets | 22/27 | €6,398 | €2,071 | -€4,327 | -67.6% |
| Furniture and vehicles | 24 | €6,398 | €2,071 | -€4,327 | -67.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €261,756 | €317,432 | +€55,676 | +21.3% |
| Amounts receivable within one year | 40/41 | €37,356 | €20,199 | -€17,157 | -45.9% |
| Trade receivables | 40 | €37,356 | €18,125 | -€19,231 | -51.5% |
| Other amounts receivable | 41 | - | €2,074 | +€2,074 | |
| Current investments | 50/53 | - | €32,849 | +€32,849 | |
| Cash at bank and in hand | 54/58 | €222,491 | €262,412 | +€39,921 | +17.9% |
| Deferred charges and accrued income | 490/1 | €1,910 | €1,972 | +€63 | +3.3% |
| Total equity and liabilities | 10/49 | €268,195 | €319,543 | +€51,349 | +19.1% |
| Equity | 10/15 | €219,109 | €75,915 | -€143,194 | -65.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €214,109 | €70,915 | -€143,194 | -66.9% |
| Distributable reserves | 133 | €214,109 | €70,915 | -€143,194 | -66.9% |
| Amounts payable | 17/49 | €49,086 | €243,628 | +€194,543 | +396.3% |
| Amounts payable within one year | 42/48 | €49,086 | €243,628 | +€194,543 | +396.3% |
| Trade debts | 44 | €765 | €819 | +€54 | +7.0% |
| Suppliers | 440/4 | €765 | €819 | +€54 | +7.0% |
| Taxes, remuneration and social security | 45 | €25,938 | €37,359 | +€11,421 | +44.0% |
| Taxes | 450/3 | €22,374 | €37,359 | +€14,984 | +67.0% |
| Remuneration and social security | 454/9 | €3,563 | - | -€3,563 | |
| Other amounts payable | 47/48 | €22,383 | €205,451 | +€183,068 | +817.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,327 | €4,327 | = | 0.0% |
| Other operating charges | 640/8 | €711 | €770 | +€60 | +8.4% |
| Gross operating margin | 9900 | €104,729 | €103,875 | -€854 | -0.8% |
| Operating profit (loss) | 9901 | €99,691 | €98,777 | -€914 | -0.9% |
| Financial income | 75/76B | €803 | €2,653 | +€1,851 | +230.6% |
| Recurring financial income | 75 | €803 | €2,653 | +€1,851 | +230.6% |
| Financial charges | 65/66B | €1,783 | €2,202 | +€419 | +23.5% |
| Recurring financial charges | 65 | €1,783 | €2,202 | +€419 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €98,710 | €99,229 | +€518 | +0.5% |
| Income taxes | 67/77 | €21,102 | €28,313 | +€7,212 | +34.2% |
| Profit (loss) for the period | 9904 | €77,608 | €70,915 | -€6,693 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,608 | €70,915 | -€6,693 | -8.6% |
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.