Fysim: 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.
Fysim
Largest movements
- Receivables within one year -€24,451
down €24,451 (-66.7%), from €36,657 to €12,205
of which Trade receivables: -€33,795
- Cash +€16,084
up €16,084 (+74.7%), from €21,530 to €37,613
mainly Receivables within one year (+€24,451) and Depreciation (+€7,139)
- Tangible fixed assets -€3,506
down €3,506 (-19.9%), from €17,627 to €14,121
- Intangible fixed assets -€2,250
down €2,250 (-64.5%), from €3,486 to €1,236
- Deferred charges and accrued income -€2,090
down €2,090 (-25.3%), from €8,252 to €6,162
- Other debts -€7,690
down €7,690 (-100.0%), from €7,693 to €3
- Trade debts -€6,175
down €6,175 (-72.3%), from €8,540 to €2,364
- Tax, wage and social debts -€2,992
down €2,992 (-47.6%), from €6,285 to €3,293
of which Taxes: -€5,341
- Gross operating margin -€42,532
down €42,532 (-79.0%), from €53,806 to €11,274
- Taxes -€6,321
down €6,321 (-94.0%), from €6,727 to €407
- Depreciation +€1,760
up €1,760 (+32.7%), from €5,379 to €7,139
- Financial charges +€1,486
up €1,486 (+102.0%), from €1,457 to €2,943
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 | €87,551 | €71,337 | -€16,214 | -18.5% |
| Fixed assets | 21/28 | €21,113 | €15,356 | -€5,756 | -27.3% |
| Intangible fixed assets | 21 | €3,486 | €1,236 | -€2,250 | -64.5% |
| Tangible fixed assets | 22/27 | €17,627 | €14,121 | -€3,506 | -19.9% |
| Plant, machinery and equipment | 23 | €1,803 | €1,148 | -€656 | -36.4% |
| Furniture and vehicles | 24 | €11,809 | €10,255 | -€1,554 | -13.2% |
| Other tangible fixed assets | 26 | €4,014 | €2,718 | -€1,296 | -32.3% |
| Current assets | 29/58 | €66,438 | €55,980 | -€10,458 | -15.7% |
| Amounts receivable within one year | 40/41 | €36,657 | €12,205 | -€24,451 | -66.7% |
| Trade receivables | 40 | €36,657 | €2,862 | -€33,795 | -92.2% |
| Other amounts receivable | 41 | - | €9,344 | +€9,344 | |
| Cash at bank and in hand | 54/58 | €21,530 | €37,613 | +€16,084 | +74.7% |
| Deferred charges and accrued income | 490/1 | €8,252 | €6,162 | -€2,090 | -25.3% |
| Total equity and liabilities | 10/49 | €87,551 | €71,337 | -€16,214 | -18.5% |
| Equity | 10/15 | €64,016 | €64,404 | +€388 | +0.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,016 | €58,404 | +€388 | +0.7% |
| Amounts payable | 17/49 | €23,535 | €6,933 | -€16,602 | -70.5% |
| Amounts payable within one year | 42/48 | €22,518 | €5,772 | -€16,746 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €111 | +€111 | |
| Other loans | 439 | - | €111 | +€111 | |
| Trade debts | 44 | €8,540 | €2,364 | -€6,175 | -72.3% |
| Suppliers | 440/4 | €8,540 | €2,364 | -€6,175 | -72.3% |
| Taxes, remuneration and social security | 45 | €6,285 | €3,293 | -€2,992 | -47.6% |
| Taxes | 450/3 | €6,284 | €943 | -€5,341 | -85.0% |
| Remuneration and social security | 454/9 | €0 | €2,350 | +€2,350 | +691067.6% |
| Other amounts payable | 47/48 | €7,693 | €3 | -€7,690 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,017 | €1,161 | +€144 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,379 | €7,139 | +€1,760 | +32.7% |
| Other operating charges | 640/8 | €817 | €799 | -€18 | -2.2% |
| Gross operating margin | 9900 | €53,806 | €11,274 | -€42,532 | -79.0% |
| Operating profit (loss) | 9901 | €47,609 | €3,336 | -€44,273 | -93.0% |
| Financial income | 75/76B | €226 | €402 | +€176 | +78.1% |
| Recurring financial income | 75 | €1 | €402 | +€401 | +65768.9% |
| Non-recurring financial income | 76B | €225 | €0 | -€225 | -100.0% |
| Financial charges | 65/66B | €1,457 | €2,943 | +€1,486 | +102.0% |
| Recurring financial charges | 65 | €1,457 | €2,943 | +€1,486 | +102.0% |
| Profit (loss) for the period before taxes | 9903 | €46,378 | €794 | -€45,583 | -98.3% |
| Income taxes | 67/77 | €6,727 | €407 | -€6,321 | -94.0% |
| Profit (loss) for the period | 9904 | €39,650 | €388 | -€39,263 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,650 | €388 | -€39,263 | -99.0% |
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 5 October 2026 via checked.be.