FYSIQ-K: 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.
FYSIQ-K
Largest movements
- Cash +€25,900
up €25,900 (+189%), from €13,708 to €39,608
mainly Net result for the year (+€21,772) and Other debts (+€6,588)
- Tangible fixed assets +€2,286
new in 2025: €2,286
- Profit (loss) carried forward +€20,106
new in 2025: €20,106
- Other debts +€6,588
up €6,588 (+121%), from €5,422 to €12,010
- Trade debts +€1,209
up €1,209 (+69.7%), from €1,736 to €2,945
- Gross operating margin +€20,167
up €20,167 (+220%), from €9,157 to €29,324
- Taxes +€3,687
up €3,687 (+112%), from €3,305 to €6,992
- Depreciation +€572
new in 2025: €572
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 | €15,523 | €43,597 | +€28,075 | +181% |
| Fixed assets | 21/28 | - | €2,286 | +€2,286 | |
| Tangible fixed assets | 22/27 | - | €2,286 | +€2,286 | |
| Plant, machinery and equipment | 23 | - | €2,286 | +€2,286 | |
| Current assets | 29/58 | €15,523 | €41,311 | +€25,788 | +166% |
| Amounts receivable within one year | 40/41 | €1,814 | €1,703 | -€111 | -6.1% |
| Trade receivables | 40 | €1,119 | - | -€1,119 | |
| Other amounts receivable | 41 | €695 | €1,703 | +€1,008 | +145% |
| Cash at bank and in hand | 54/58 | €13,708 | €39,608 | +€25,900 | +189% |
| Total equity and liabilities | 10/49 | €15,523 | €43,597 | +€28,075 | +181% |
| Equity | 10/15 | €6,817 | €26,923 | +€20,106 | +295% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,817 | €3,817 | = | 0.0% |
| Distributable reserves | 133 | €3,817 | €3,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €20,106 | +€20,106 | |
| Amounts payable | 17/49 | €8,706 | €16,674 | +€7,969 | +91.5% |
| Amounts payable within one year | 42/48 | €8,706 | €16,674 | +€7,969 | +91.5% |
| Trade debts | 44 | €1,736 | €2,945 | +€1,209 | +69.7% |
| Suppliers | 440/4 | €1,736 | €2,945 | +€1,209 | +69.7% |
| Taxes, remuneration and social security | 45 | €1,547 | €1,719 | +€172 | +11.1% |
| Taxes | 450/3 | €1,547 | €1,719 | +€172 | +11.1% |
| Other amounts payable | 47/48 | €5,422 | €12,010 | +€6,588 | +121% |
| Non-recurring operating income | 76A | €0 | €12 | +€12 | +39,900% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €572 | +€572 | |
| Other operating charges | 640/8 | €280 | €217 | -€63 | -22.5% |
| Gross operating margin | 9900 | €9,157 | €29,324 | +€20,167 | +220% |
| Operating profit (loss) | 9901 | €8,877 | €28,536 | +€19,659 | +221% |
| Financial income | 75/76B | - | €276 | +€276 | |
| Recurring financial income | 75 | - | €276 | +€276 | |
| Financial charges | 65/66B | €37 | €48 | +€11 | +28.8% |
| Recurring financial charges | 65 | €37 | €48 | +€11 | +28.9% |
| Non-recurring financial charges | 66B | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,840 | €28,764 | +€19,924 | +225% |
| Income taxes | 67/77 | €3,305 | €6,992 | +€3,687 | +112% |
| Profit (loss) for the period | 9904 | €5,535 | €21,772 | +€16,237 | +293% |
| Profit (loss) for the period to be appropriated | 9905 | €5,535 | €21,772 | +€16,237 | +293% |
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 20 October 2026 via checked.be.