FYMASOFT: what changed
Two fiscal 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.
FYMASOFT
Largest movements
- Cash +€34,201
up €34,201 (+33.6%), from €101,660 to €135,861
mainly Depreciation (+€16,427) and Net result for the year (+€11,772)
- Tangible fixed assets -€15,188
down €15,188 (-25.1%), from €60,452 to €45,264
of which Furniture and vehicles: -€14,755
- Reserves +€11,772
up €11,772 (+9.3%), from €126,671 to €138,443
- Tax, wage and social debts +€6,146
up €6,146 (+162.9%), from €3,773 to €9,919
- Gross operating margin -€10,929
down €10,929 (-23.2%), from €47,053 to €36,123
- Taxes -€3,422
down €3,422 (-36.8%), from €9,290 to €5,868
- Depreciation +€587
up €587 (+3.7%), from €15,840 to €16,427
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.
Cash bridge derived
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 | €181,321 | €201,794 | +€20,472 | +11.3% |
| Fixed assets | 21/28 | €61,704 | €46,112 | -€15,592 | -25.3% |
| Intangible fixed assets | 21 | €1,252 | €848 | -€404 | -32.2% |
| Tangible fixed assets | 22/27 | €60,452 | €45,264 | -€15,188 | -25.1% |
| Plant, machinery and equipment | 23 | €2,522 | €2,088 | -€434 | -17.2% |
| Furniture and vehicles | 24 | €57,931 | €43,176 | -€14,755 | -25.5% |
| Current assets | 29/58 | €119,618 | €155,681 | +€36,064 | +30.1% |
| Amounts receivable within one year | 40/41 | €15,639 | €17,350 | +€1,711 | +10.9% |
| Trade receivables | 40 | €13,806 | €11,309 | -€2,497 | -18.1% |
| Other amounts receivable | 41 | €1,833 | €6,041 | +€4,209 | +229.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €101,660 | €135,861 | +€34,201 | +33.6% |
| Deferred charges and accrued income | 490/1 | €2,318 | €2,470 | +€151 | +6.5% |
| Total equity and liabilities | 10/49 | €181,321 | €201,794 | +€20,472 | +11.3% |
| Equity | 10/15 | €158,196 | €169,968 | +€11,772 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,671 | €138,443 | +€11,772 | +9.3% |
| Distributable reserves | 133 | €126,671 | €138,443 | +€11,772 | +9.3% |
| Profit (loss) carried forward | 14 | €25,324 | €25,324 | = | 0.0% |
| Amounts payable | 17/49 | €23,126 | €31,826 | +€8,700 | +37.6% |
| Amounts payable within one year | 42/48 | €22,259 | €30,573 | +€8,314 | +37.3% |
| Trade debts | 44 | €447 | €1,570 | +€1,123 | +251.2% |
| Suppliers | 440/4 | €447 | €1,570 | +€1,123 | +251.2% |
| Taxes, remuneration and social security | 45 | €3,773 | €9,919 | +€6,146 | +162.9% |
| Taxes | 450/3 | €3,773 | €9,919 | +€6,146 | +162.9% |
| Other amounts payable | 47/48 | €18,039 | €19,083 | +€1,045 | +5.8% |
| Accrued charges and deferred income | 492/3 | €867 | €1,253 | +€386 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,840 | €16,427 | +€587 | +3.7% |
| Other operating charges | 640/8 | €1,299 | €1,155 | -€145 | -11.1% |
| Gross operating margin | 9900 | €47,053 | €36,123 | -€10,929 | -23.2% |
| Operating profit (loss) | 9901 | €29,913 | €18,542 | -€11,372 | -38.0% |
| Financial income | 75/76B | €380 | €486 | +€106 | +28.0% |
| Recurring financial income | 75 | €380 | €486 | +€106 | +28.0% |
| Financial charges | 65/66B | €952 | €1,388 | +€436 | +45.9% |
| Recurring financial charges | 65 | €952 | €1,388 | +€436 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €29,342 | €17,640 | -€11,702 | -39.9% |
| Income taxes | 67/77 | €9,290 | €5,868 | -€3,422 | -36.8% |
| Profit (loss) for the period | 9904 | €20,052 | €11,772 | -€8,280 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,052 | €11,772 | -€8,280 | -41.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.