Fullsterkur: 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.
Fullsterkur
Largest movements
- Receivables within one year +€60,548
up €60,548 (+45.4%), from €133,405 to €193,953
of which Other amounts receivable: +€78,081
- Cash +€52,456
up €52,456 (+317%), from €16,566 to €69,022
mainly Net result for the year (+€71,857) and Tax, wage and social debts (+€33,848)
- Reserves +€71,857
up €71,857 (+67.7%), from €106,110 to €177,967
- Tax, wage and social debts +€33,848
up €33,848 (+93.0%), from €36,379 to €70,226
of which Taxes: +€29,222
- Trade debts +€3,678
up €3,678 (+107%), from €3,422 to €7,100
- Gross operating margin -€48,148
down €48,148 (-35.6%), from €135,424 to €87,276
- Taxes -€10,754
down €10,754 (-35.7%), from €30,139 to €19,385
- Financial income +€4,724
up €4,724 (+186%), from €2,546 to €7,269
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 | €151,873 | €263,756 | +€111,884 | +73.7% |
| Fixed assets | 21/28 | €903 | €564 | -€339 | -37.6% |
| Tangible fixed assets | 22/27 | €903 | €564 | -€339 | -37.6% |
| Furniture and vehicles | 24 | €903 | €564 | -€339 | -37.6% |
| Current assets | 29/58 | €150,970 | €263,193 | +€112,223 | +74.3% |
| Amounts receivable within one year | 40/41 | €133,405 | €193,953 | +€60,548 | +45.4% |
| Trade receivables | 40 | €36,232 | €18,700 | -€17,532 | -48.4% |
| Other amounts receivable | 41 | €97,172 | €175,253 | +€78,081 | +80.4% |
| Cash at bank and in hand | 54/58 | €16,566 | €69,022 | +€52,456 | +317% |
| Deferred charges and accrued income | 490/1 | €999 | €218 | -€782 | -78.2% |
| Total equity and liabilities | 10/49 | €151,873 | €263,756 | +€111,884 | +73.7% |
| Equity | 10/15 | €111,110 | €182,967 | +€71,857 | +64.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €106,110 | €177,967 | +€71,857 | +67.7% |
| Distributable reserves | 133 | €106,110 | €177,967 | +€71,857 | +67.7% |
| Amounts payable | 17/49 | €40,763 | €80,789 | +€40,026 | +98.2% |
| Amounts payable within one year | 42/48 | €40,763 | €80,789 | +€40,026 | +98.2% |
| Financial debts | 43 | €962 | €3,463 | +€2,501 | +260% |
| Credit institutions | 430/8 | €962 | €3,463 | +€2,501 | +260% |
| Trade debts | 44 | €3,422 | €7,100 | +€3,678 | +107% |
| Suppliers | 440/4 | €3,422 | €7,100 | +€3,678 | +107% |
| Taxes, remuneration and social security | 45 | €36,379 | €70,226 | +€33,848 | +93.0% |
| Taxes | 450/3 | €36,379 | €65,601 | +€29,222 | +80.3% |
| Remuneration and social security | 454/9 | - | €4,626 | +€4,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €339 | +€225 | +197% |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Gross operating margin | 9900 | €135,424 | €87,276 | -€48,148 | -35.6% |
| Operating profit (loss) | 9901 | €135,310 | €86,715 | -€48,594 | -35.9% |
| Financial income | 75/76B | €2,546 | €7,269 | +€4,724 | +186% |
| Recurring financial income | 75 | €2,546 | €7,269 | +€4,724 | +186% |
| Financial charges | 65/66B | €1,607 | €2,743 | +€1,136 | +70.7% |
| Recurring financial charges | 65 | €1,607 | €2,743 | +€1,136 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €136,249 | €91,242 | -€45,007 | -33.0% |
| Income taxes | 67/77 | €30,139 | €19,385 | -€10,754 | -35.7% |
| Profit (loss) for the period | 9904 | €106,110 | €71,857 | -€34,252 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,110 | €71,857 | -€34,252 | -32.3% |
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 20 October 2026 via checked.be.