FYSJ: 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.
FYSJ
Largest movements
- Tangible fixed assets -€55,566
down €55,566 (-8.2%), from €679,727 to €624,161
of which Plant, machinery and equipment: -€28,550
- Debts after one year -€42,060
down €42,060 (-3.6%), from €1.2m to €1.1m
of which Financial debts: -€60,454
- Profit (loss) carried forward -€21,830
down €21,830 (-3.7%), from -€592,022 to -€613,852
- Current portion of long-term debt +€13,303
up €13,303 (+18.2%), from €73,173 to €86,476
- Gross operating margin -€27,900
down €27,900 (-35.6%), from €78,306 to €50,406
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,862 | €630,275 | -€50,587 | -7.4% |
| Fixed assets | 21/28 | €679,727 | €624,161 | -€55,566 | -8.2% |
| Tangible fixed assets | 22/27 | €679,727 | €624,161 | -€55,566 | -8.2% |
| Land and buildings | 22 | €226,277 | €217,802 | -€8,475 | -3.7% |
| Plant, machinery and equipment | 23 | €275,740 | €247,190 | -€28,550 | -10.4% |
| Other tangible fixed assets | 26 | €177,710 | €159,169 | -€18,541 | -10.4% |
| Current assets | 29/58 | €1,134 | €6,114 | +€4,979 | +438.9% |
| Cash at bank and in hand | 54/58 | €1,134 | €6,114 | +€4,979 | +438.9% |
| Total equity and liabilities | 10/49 | €680,862 | €630,275 | -€50,587 | -7.4% |
| Equity | 10/15 | -€567,022 | -€588,852 | -€21,830 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592,022 | -€613,852 | -€21,830 | -3.7% |
| Amounts payable | 17/49 | €1,247,884 | €1,219,128 | -€28,757 | -2.3% |
| Amounts payable after more than one year | 17 | €1,174,712 | €1,132,652 | -€42,060 | -3.6% |
| Financial debts | 170/4 | €360,731 | €300,277 | -€60,454 | -16.8% |
| Other amounts payable | 178/9 | €813,980 | €832,374 | +€18,394 | +2.3% |
| Amounts payable within one year | 42/48 | €73,173 | €86,476 | +€13,303 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €73,173 | €86,476 | +€13,303 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,566 | €55,566 | = | 0.0% |
| Other operating charges | 640/8 | €2,180 | €2,774 | +€595 | +27.3% |
| Gross operating margin | 9900 | €78,306 | €50,406 | -€27,900 | -35.6% |
| Operating profit (loss) | 9901 | €20,561 | -€7,934 | -€28,495 | |
| Financial charges | 65/66B | €14,146 | €13,896 | -€250 | -1.8% |
| Recurring financial charges | 65 | €14,146 | €13,896 | -€250 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €6,415 | -€21,830 | -€28,245 | |
| Profit (loss) for the period | 9904 | €6,415 | -€21,830 | -€28,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,415 | -€21,830 | -€28,245 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.