FST: what changed
What changed
FST
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€9,500
2024 · €2,953+€6,547
Equity
€370,886
2024 · €361,386+€9,500
Cash
€64,982
2024 · €60,372+€4,610
Balance sheet total
€611,604
2024 · €567,546+€44,058
Largest movements
Assets
- Receivables within one year +€82,698
up €82,698 (+30.3%), from €273,284 to €355,982
of which Trade receivables: +€69,521
- Stocks and contracts -€55,850
down €55,850 (-24.1%), from €231,479 to €175,628
- Tangible fixed assets +€10,663
up €10,663 (+557%), from €1,915 to €12,578
of which Furniture and vehicles: +€11,031
Equity and liabilities
- Trade debts +€36,555
up €36,555 (+39.6%), from €92,309 to €128,864
- Profit (loss) carried forward +€9,500
up €9,500 (+33.5%), from -€28,379 to -€18,880
Income statement
- Gross operating margin +€8,267
up €8,267 (+32.3%), from €25,569 to €33,837
- Depreciation +€1,647
up €1,647 (+75.1%), from €2,192 to €3,838
- Taxes +€1,616
up €1,616 (+43.6%), from €3,709 to €5,325
- Staff costs -€1,473
down €1,473 (-16.2%), from €9,108 to €7,635
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,953
Gross operating margin
+€8,267
Staff costs
+€1,473
Depreciation
-€1,647
Other operating charges
+€122
Financial income
-€75
Financial charges
+€23
Taxes
-€1,616
Result 2025
€9,500
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19,111
Investment
-€14,501
Financing
€0
Cash 2024
€60,372
From operations (derived)
+€19,111
Net result for the year
+€9,500
Depreciation
+€3,838
Stocks and contracts
+€55,850
Receivables within one year
-€82,698
Deferred charges and accrued income
-€1,938
Trade debts
+€36,555
Tax, wage and social debts
-€1,889
Other debts
-€840
Accrued charges and deferred income
+€732
Investment (derived)
-€14,501
Investment in fixed assets (net)
-€14,501
Cash 2025
€64,982
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,546 | €611,604 | +€44,058 | +7.8% |
| Fixed assets | 21/28 | €1,915 | €12,578 | +€10,663 | +557% |
| Tangible fixed assets | 22/27 | €1,915 | €12,578 | +€10,663 | +557% |
| Plant, machinery and equipment | 23 | €868 | €500 | -€368 | -42.4% |
| Furniture and vehicles | 24 | €1,047 | €12,078 | +€11,031 | +1,054% |
| Current assets | 29/58 | €565,631 | €599,026 | +€33,395 | +5.9% |
| Stocks and contracts in progress | 3 | €231,479 | €175,628 | -€55,850 | -24.1% |
| Stocks | 30/36 | €231,479 | €175,628 | -€55,850 | -24.1% |
| Amounts receivable within one year | 40/41 | €273,284 | €355,982 | +€82,698 | +30.3% |
| Trade receivables | 40 | €205,132 | €274,653 | +€69,521 | +33.9% |
| Other amounts receivable | 41 | €68,152 | €81,329 | +€13,177 | +19.3% |
| Cash at bank and in hand | 54/58 | €60,372 | €64,982 | +€4,610 | +7.6% |
| Deferred charges and accrued income | 490/1 | €496 | €2,433 | +€1,938 | +391% |
| Total equity and liabilities | 10/49 | €567,546 | €611,604 | +€44,058 | +7.8% |
| Equity | 10/15 | €361,386 | €370,886 | +€9,500 | +2.6% |
| Contributions | 10/11 | €174,473 | €174,473 | = | 0.0% |
| Capital | 10 | €174,473 | €174,473 | = | 0.0% |
| Issued capital | 100 | €174,473 | €174,473 | = | 0.0% |
| Reserves | 13 | €215,292 | €215,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €209,095 | €209,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,379 | -€18,880 | +€9,500 | +33.5% |
| Amounts payable | 17/49 | €206,160 | €240,718 | +€34,558 | +16.8% |
| Amounts payable within one year | 42/48 | €200,423 | €234,249 | +€33,826 | +16.9% |
| Trade debts | 44 | €92,309 | €128,864 | +€36,555 | +39.6% |
| Suppliers | 440/4 | €92,309 | €128,864 | +€36,555 | +39.6% |
| Taxes, remuneration and social security | 45 | €4,187 | €2,298 | -€1,889 | -45.1% |
| Taxes | 450/3 | €4,187 | €1,871 | -€2,317 | -55.3% |
| Remuneration and social security | 454/9 | - | €428 | +€428 | |
| Other amounts payable | 47/48 | €103,927 | €103,087 | -€840 | -0.8% |
| Accrued charges and deferred income | 492/3 | €5,737 | €6,469 | +€732 | +12.8% |
| Remuneration, social security and pensions | 62 | €9,108 | €7,635 | -€1,473 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,192 | €3,838 | +€1,647 | +75.1% |
| Other operating charges | 640/8 | €1,275 | €1,153 | -€122 | -9.6% |
| Gross operating margin | 9900 | €25,569 | €33,837 | +€8,267 | +32.3% |
| Operating profit (loss) | 9901 | €12,994 | €21,210 | +€8,216 | +63.2% |
| Financial income | 75/76B | €573 | €498 | -€75 | -13.2% |
| Recurring financial income | 75 | €573 | €498 | -€75 | -13.2% |
| Financial charges | 65/66B | €6,907 | €6,883 | -€23 | -0.3% |
| Recurring financial charges | 65 | €6,907 | €6,883 | -€23 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €6,661 | €14,825 | +€8,164 | +123% |
| Income taxes | 67/77 | €3,709 | €5,325 | +€1,616 | +43.6% |
| Profit (loss) for the period | 9904 | €2,953 | €9,500 | +€6,547 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €2,953 | €9,500 | +€6,547 | +222% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.