FyHR: 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.
FyHR
Largest movements
- Cash +€46,272
up €46,272 (+47.1%), from €98,176 to €144,449
mainly Net result for the year (+€46,347) and Other debts (+€2,608)
- Profit (loss) carried forward +€46,347
up €46,347 (+88.6%), from €52,305 to €98,652
- Tax, wage and social debts -€4,529
down €4,529 (-17.6%), from €25,690 to €21,161
- Other debts +€2,608
up €2,608 (+17.8%), from €14,653 to €17,261
- Gross operating margin -€8,316
down €8,316 (-11.6%), from €71,745 to €63,429
- Taxes -€1,430
down €1,430 (-10.1%), from €14,197 to €12,767
- Financial charges -€1,200
down €1,200 (-24.7%), from €4,857 to €3,657
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 | €100,258 | €145,984 | +€45,726 | +45.6% |
| Fixed assets | 21/28 | €2,082 | €1,536 | -€546 | -26.2% |
| Tangible fixed assets | 22/27 | €2,082 | €1,536 | -€546 | -26.2% |
| Plant, machinery and equipment | 23 | €967 | €859 | -€108 | -11.1% |
| Furniture and vehicles | 24 | €1,115 | €677 | -€439 | -39.3% |
| Current assets | 29/58 | €98,176 | €144,449 | +€46,272 | +47.1% |
| Cash at bank and in hand | 54/58 | €98,176 | €144,449 | +€46,272 | +47.1% |
| Total equity and liabilities | 10/49 | €100,258 | €145,984 | +€45,726 | +45.6% |
| Equity | 10/15 | €58,505 | €104,852 | +€46,347 | +79.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,305 | €98,652 | +€46,347 | +88.6% |
| Amounts payable | 17/49 | €41,753 | €41,132 | -€621 | -1.5% |
| Amounts payable within one year | 42/48 | €40,764 | €40,225 | -€539 | -1.3% |
| Trade debts | 44 | €420 | €1,803 | +€1,382 | +329% |
| Suppliers | 440/4 | €420 | €1,803 | +€1,382 | +329% |
| Taxes, remuneration and social security | 45 | €25,690 | €21,161 | -€4,529 | -17.6% |
| Taxes | 450/3 | €25,690 | €21,161 | -€4,529 | -17.6% |
| Other amounts payable | 47/48 | €14,653 | €17,261 | +€2,608 | +17.8% |
| Accrued charges and deferred income | 492/3 | €990 | €907 | -€83 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €546 | +€235 | +75.6% |
| Other operating charges | 640/8 | €75 | €111 | +€36 | +48.0% |
| Gross operating margin | 9900 | €71,745 | €63,429 | -€8,316 | -11.6% |
| Operating profit (loss) | 9901 | €71,359 | €62,771 | -€8,587 | -12.0% |
| Financial charges | 65/66B | €4,857 | €3,657 | -€1,200 | -24.7% |
| Recurring financial charges | 65 | €4,857 | €3,657 | -€1,200 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €66,502 | €59,114 | -€7,387 | -11.1% |
| Income taxes | 67/77 | €14,197 | €12,767 | -€1,430 | -10.1% |
| Profit (loss) for the period | 9904 | €52,305 | €46,347 | -€5,957 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,305 | €46,347 | -€5,957 | -11.4% |
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 18 October 2026 via checked.be.