FYGATIS: 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.
FYGATIS
Largest movements
- Cash -€129,748
down €129,748 (-69.5%), from €186,704 to €56,956
mainly Contributions, distributions and other (-€154,000) and Other debts (-€89,608)
- Receivables within one year +€6,403
up €6,403 (+15.8%), from €40,407 to €46,809
- Other debts -€89,608
down €89,608 (-56.1%), from €159,648 to €70,039
- Tax, wage and social debts -€34,485
down €34,485 (-54.8%), from €62,873 to €28,388
No income-statement line moved by more than 1% of the activity.
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 | €228,414 | €105,739 | -€122,675 | -53.7% |
| Current assets | 29/58 | €228,414 | €105,739 | -€122,675 | -53.7% |
| Amounts receivable within one year | 40/41 | €40,407 | €46,809 | +€6,403 | +15.8% |
| Trade receivables | 40 | €40,407 | €46,809 | +€6,403 | +15.8% |
| Cash at bank and in hand | 54/58 | €186,704 | €56,956 | -€129,748 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,303 | €1,973 | +€670 | +51.4% |
| Total equity and liabilities | 10/49 | €228,414 | €105,739 | -€122,675 | -53.7% |
| Equity | 10/15 | €2,096 | €2,994 | +€898 | +42.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €96 | €994 | +€898 | +934% |
| Amounts payable | 17/49 | €226,318 | €102,745 | -€123,573 | -54.6% |
| Amounts payable within one year | 42/48 | €226,318 | €102,745 | -€123,573 | -54.6% |
| Trade debts | 44 | €3,797 | €4,317 | +€520 | +13.7% |
| Suppliers | 440/4 | €3,797 | €4,317 | +€520 | +13.7% |
| Taxes, remuneration and social security | 45 | €62,873 | €28,388 | -€34,485 | -54.8% |
| Taxes | 450/3 | €62,873 | €28,388 | -€34,485 | -54.8% |
| Other amounts payable | 47/48 | €159,648 | €70,039 | -€89,608 | -56.1% |
| Other operating charges | 640/8 | €1,358 | €1,363 | +€6 | +0.4% |
| Gross operating margin | 9900 | €204,769 | €203,565 | -€1,204 | -0.6% |
| Operating profit (loss) | 9901 | €203,411 | €202,201 | -€1,210 | -0.6% |
| Financial income | 75/76B | €415 | €751 | +€336 | +80.9% |
| Recurring financial income | 75 | €415 | €751 | +€336 | +80.9% |
| Financial charges | 65/66B | €334 | €666 | +€332 | +99.4% |
| Recurring financial charges | 65 | €334 | €666 | +€332 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €203,492 | €202,286 | -€1,206 | -0.6% |
| Income taxes | 67/77 | €47,590 | €47,388 | -€202 | -0.4% |
| Profit (loss) for the period | 9904 | €155,902 | €154,898 | -€1,004 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,902 | €154,898 | -€1,004 | -0.6% |
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 29 October 2026 via checked.be.