FUL.ISO: 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.
FUL.ISO
Largest movements
- Cash +€16,379
up €16,379 (+158%), from €10,354 to €26,732
mainly Net result for the year (+€21,340) and Trade debts (+€6,480)
- Receivables within one year +€7,484
up €7,484 (+41.4%), from €18,083 to €25,568
of which Trade receivables: +€7,481
- Profit (loss) carried forward +€21,340
up €21,340, from -€1,711 to €19,629
- Other debts -€7,917
down €7,917 (-34.7%), from €22,830 to €14,913
- Trade debts +€6,480
up €6,480 (+192%), from €3,384 to €9,864
- Tax, wage and social debts +€3,972
up €3,972 (+89.3%), from €4,449 to €8,420
of which Taxes: +€3,972
- Gross operating margin +€17,359
up €17,359 (+183%), from €9,473 to €26,832
- Taxes +€4,745
new in 2025: €4,745
- Other operating charges -€309
down €309 (-37.4%), from €825 to €517
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.
Derived cash bridge
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 | €28,952 | €52,826 | +€23,875 | +82.5% |
| Current assets | 29/58 | €28,952 | €52,826 | +€23,875 | +82.5% |
| Amounts receivable within one year | 40/41 | €18,083 | €25,568 | +€7,484 | +41.4% |
| Trade receivables | 40 | €18,083 | €25,564 | +€7,481 | +41.4% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €10,354 | €26,732 | +€16,379 | +158% |
| Deferred charges and accrued income | 490/1 | €514 | €526 | +€12 | +2.3% |
| Total equity and liabilities | 10/49 | €28,952 | €52,826 | +€23,875 | +82.5% |
| Equity | 10/15 | -€1,711 | €19,629 | +€21,340 | |
| Profit (loss) carried forward | 14 | -€1,711 | €19,629 | +€21,340 | |
| Amounts payable | 17/49 | €30,663 | €33,197 | +€2,535 | +8.3% |
| Amounts payable within one year | 42/48 | €30,663 | €33,197 | +€2,535 | +8.3% |
| Trade debts | 44 | €3,384 | €9,864 | +€6,480 | +192% |
| Suppliers | 440/4 | €3,384 | €9,864 | +€6,480 | +192% |
| Taxes, remuneration and social security | 45 | €4,449 | €8,420 | +€3,972 | +89.3% |
| Taxes | 450/3 | €3,149 | €7,120 | +€3,972 | +126% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €22,830 | €14,913 | -€7,917 | -34.7% |
| Other operating charges | 640/8 | €825 | €517 | -€309 | -37.4% |
| Gross operating margin | 9900 | €9,473 | €26,832 | +€17,359 | +183% |
| Operating profit (loss) | 9901 | €8,647 | €26,315 | +€17,668 | +204% |
| Financial charges | 65/66B | €179 | €231 | +€52 | +28.9% |
| Recurring financial charges | 65 | €179 | €231 | +€52 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €8,468 | €26,084 | +€17,616 | +208% |
| Income taxes | 67/77 | - | €4,745 | +€4,745 | |
| Profit (loss) for the period | 9904 | €8,468 | €21,340 | +€12,872 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €8,468 | €21,340 | +€12,872 | +152% |
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 19 October 2026 via checked.be.