FYR: 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.
FYR
Largest movements
- Current investments +€17,181
up €17,181 (+136.6%), from €12,575 to €29,756
- Financial fixed assets +€12,289
up €12,289 (+31.8%), from €38,608 to €50,897
- Tangible fixed assets +€4,361
up €4,361 (+23.5%), from €18,578 to €22,939
of which Furniture and vehicles: +€4,687
- Cash +€1,948
up €1,948 (+29.7%), from €6,557 to €8,505
mainly Trade debts (+€18,302) and Net result for the year (+€14,011)
- Trade debts +€18,302
up €18,302 (+69.9%), from €26,200 to €44,503
- Profit (loss) carried forward +€14,011
up €14,011 (+20.5%), from -€68,454 to -€54,443
- Other debts +€7,756
up €7,756 (+28.4%), from €27,354 to €35,111
- Tax, wage and social debts -€4,540
down €4,540 (-61.9%), from €7,332 to €2,792
of which Remuneration and social security: -€2,520
- Gross operating margin +€31,286
up €31,286, from -€11,855 to €19,431
- Depreciation -€3,960
down €3,960 (-54.8%), from €7,224 to €3,264
- Other operating charges +€316
up €316 (+326.4%), from €97 to €413
- Financial income -€241
down €241 (-99.0%), from €244 to €3
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,611 | €137,141 | +€35,530 | +35.0% |
| Fixed assets | 21/28 | €57,186 | €73,836 | +€16,650 | +29.1% |
| Tangible fixed assets | 22/27 | €18,578 | €22,939 | +€4,361 | +23.5% |
| Land and buildings | 22 | €12,899 | €12,218 | -€682 | -5.3% |
| Plant, machinery and equipment | 23 | €842 | €1,197 | +€355 | +42.2% |
| Furniture and vehicles | 24 | €4,837 | €9,524 | +€4,687 | +96.9% |
| Financial fixed assets | 28 | €38,608 | €50,897 | +€12,289 | +31.8% |
| Current assets | 29/58 | €44,425 | €63,305 | +€18,880 | +42.5% |
| Amounts receivable within one year | 40/41 | €24,856 | €24,774 | -€82 | -0.3% |
| Trade receivables | 40 | €24,856 | €24,754 | -€102 | -0.4% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Current investments | 50/53 | €12,575 | €29,756 | +€17,181 | +136.6% |
| Cash at bank and in hand | 54/58 | €6,557 | €8,505 | +€1,948 | +29.7% |
| Deferred charges and accrued income | 490/1 | €437 | €271 | -€167 | -38.1% |
| Total equity and liabilities | 10/49 | €101,611 | €137,141 | +€35,530 | +35.0% |
| Equity | 10/15 | €40,725 | €54,736 | +€14,011 | +34.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €88,719 | €88,719 | = | 0.0% |
| Distributable reserves | 133 | €88,719 | €88,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,454 | -€54,443 | +€14,011 | +20.5% |
| Amounts payable | 17/49 | €60,886 | €82,405 | +€21,519 | +35.3% |
| Amounts payable within one year | 42/48 | €60,886 | €82,405 | +€21,519 | +35.3% |
| Trade debts | 44 | €26,200 | €44,503 | +€18,302 | +69.9% |
| Suppliers | 440/4 | €26,200 | €44,503 | +€18,302 | +69.9% |
| Taxes, remuneration and social security | 45 | €7,332 | €2,792 | -€4,540 | -61.9% |
| Taxes | 450/3 | €4,135 | €2,115 | -€2,020 | -48.8% |
| Remuneration and social security | 454/9 | €3,197 | €677 | -€2,520 | -78.8% |
| Other amounts payable | 47/48 | €27,354 | €35,111 | +€7,756 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,224 | €3,264 | -€3,960 | -54.8% |
| Other operating charges | 640/8 | €97 | €413 | +€316 | +326.4% |
| Gross operating margin | 9900 | -€11,855 | €19,431 | +€31,286 | |
| Operating profit (loss) | 9901 | -€19,176 | €15,753 | +€34,930 | |
| Financial income | 75/76B | €244 | €3 | -€241 | -99.0% |
| Recurring financial income | 75 | €244 | €3 | -€241 | -99.0% |
| Financial charges | 65/66B | €1,689 | €1,569 | -€120 | -7.1% |
| Recurring financial charges | 65 | €1,689 | €1,569 | -€120 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,621 | €14,187 | +€34,808 | |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€20,621 | €14,011 | +€34,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,621 | €14,011 | +€34,632 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.