FYRLYS: 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.
FYRLYS
Largest movements
- Receivables after one year +€13,958
up €13,958 (+37.0%), from €37,700 to €51,658
- Cash -€3,665
down €3,665 (-34.6%), from €10,604 to €6,940
mainly Current portion of long-term debt (-€27,272) and Receivables after one year (-€13,958)
- Current portion of long-term debt -€27,272
down €27,272 (-93.2%), from €29,272 to €2,000
- Reserves +€25,118
up €25,118 (+28.8%), from €87,363 to €112,481
- Trade debts +€7,252
up €7,252 (+344.6%), from €2,105 to €9,356
- Other debts +€6,273
up €6,273 (+18.1%), from €34,726 to €40,999
- Gross operating margin +€2,417
up €2,417 (+7.0%), from €34,604 to €37,022
- Taxes +€1,125
up €1,125 (+12.3%), from €9,140 to €10,264
- Financial income +€797
up €797 (+43.8%), from €1,821 to €2,618
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 | €186,442 | €196,705 | +€10,263 | +5.5% |
| Fixed assets | 21/28 | €125,235 | €125,000 | -€235 | -0.2% |
| Tangible fixed assets | 22/27 | €235 | €0 | -€235 | -100.0% |
| Furniture and vehicles | 24 | €235 | €0 | -€235 | -100.0% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €61,207 | €71,705 | +€10,499 | +17.2% |
| Amounts receivable after more than one year | 29 | €37,700 | €51,658 | +€13,958 | +37.0% |
| Other amounts receivable | 291 | €37,700 | €51,658 | +€13,958 | +37.0% |
| Amounts receivable within one year | 40/41 | €11,950 | €11,495 | -€455 | -3.8% |
| Trade receivables | 40 | €11,495 | €11,495 | = | 0.0% |
| Other amounts receivable | 41 | €455 | €0 | -€455 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,604 | €6,940 | -€3,665 | -34.6% |
| Deferred charges and accrued income | 490/1 | €953 | €1,612 | +€660 | +69.3% |
| Total equity and liabilities | 10/49 | €186,442 | €196,705 | +€10,263 | +5.5% |
| Equity | 10/15 | €107,363 | €132,481 | +€25,118 | +23.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €87,363 | €112,481 | +€25,118 | +28.8% |
| Distributable reserves | 133 | €87,363 | €112,481 | +€25,118 | +28.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €79,079 | €64,224 | -€14,855 | -18.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €79,079 | €64,224 | -€14,855 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €29,272 | €2,000 | -€27,272 | -93.2% |
| Trade debts | 44 | €2,105 | €9,356 | +€7,252 | +344.6% |
| Suppliers | 440/4 | €2,105 | €9,356 | +€7,252 | +344.6% |
| Taxes, remuneration and social security | 45 | €12,977 | €11,869 | -€1,108 | -8.5% |
| Taxes | 450/3 | €12,977 | €11,869 | -€1,108 | -8.5% |
| Other amounts payable | 47/48 | €34,726 | €40,999 | +€6,273 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €235 | -€210 | -47.1% |
| Other operating charges | 640/8 | €591 | €610 | +€19 | +3.1% |
| Gross operating margin | 9900 | €34,604 | €37,022 | +€2,417 | +7.0% |
| Operating profit (loss) | 9901 | €33,568 | €36,177 | +€2,609 | +7.8% |
| Financial income | 75/76B | €1,821 | €2,618 | +€797 | +43.8% |
| Recurring financial income | 75 | €1,821 | €2,618 | +€797 | +43.8% |
| Financial charges | 65/66B | €3,718 | €3,413 | -€305 | -8.2% |
| Recurring financial charges | 65 | €3,718 | €3,413 | -€305 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €31,671 | €35,382 | +€3,711 | +11.7% |
| Income taxes | 67/77 | €9,140 | €10,264 | +€1,125 | +12.3% |
| Profit (loss) for the period | 9904 | €22,531 | €25,118 | +€2,586 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,531 | €25,118 | +€2,586 | +11.5% |
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 2 October 2026 via checked.be.