FYSS: 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.
FYSS
Largest movements
- Tangible fixed assets -€49,006
down €49,006 (-42.3%), from €115,882 to €66,875
of which Furniture and vehicles: -€38,620
- Cash -€23,954
no longer reported in 2025 (was €23,954)
mainly Net result for the year (-€30,281) and Debts after one year (-€29,135)
- Receivables within one year -€23,491
down €23,491 (-21.3%), from €110,299 to €86,808
of which Trade receivables: -€32,613
- Profit (loss) carried forward -€30,281
down €30,281 (-40.1%), from €75,493 to €45,212
- Debts after one year -€29,135
down €29,135 (-65.0%), from €44,791 to €15,656
- Tax, wage and social debts -€18,650
down €18,650 (-73.4%), from €25,407 to €6,757
of which Taxes: -€14,650
- Trade debts -€13,876
down €13,876 (-58.5%), from €23,700 to €9,824
- Current portion of long-term debt -€9,395
down €9,395 (-24.4%), from €38,530 to €29,135
- Gross operating margin -€48,659
down €48,659 (-88.3%), from €55,108 to €6,449
- Other operating charges +€9,271
up €9,271 (+238.9%), from €3,881 to €13,152
- Taxes -€5,535
down €5,535 (-99.6%), from €5,557 to €22
- Financial charges -€1,849
down €1,849 (-30.2%), from €6,128 to €4,279
- Depreciation +€1,225
up €1,225 (+5.6%), from €21,938 to €23,163
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 | €250,431 | €153,683 | -€96,748 | -38.6% |
| Fixed assets | 21/28 | €115,882 | €66,875 | -€49,006 | -42.3% |
| Tangible fixed assets | 22/27 | €115,882 | €66,875 | -€49,006 | -42.3% |
| Land and buildings | 22 | €32,525 | €22,925 | -€9,600 | -29.5% |
| Plant, machinery and equipment | 23 | €3,024 | €2,238 | -€786 | -26.0% |
| Furniture and vehicles | 24 | €80,333 | €41,713 | -€38,620 | -48.1% |
| Current assets | 29/58 | €134,549 | €86,808 | -€47,741 | -35.5% |
| Amounts receivable within one year | 40/41 | €110,299 | €86,808 | -€23,491 | -21.3% |
| Trade receivables | 40 | €41,052 | €8,439 | -€32,613 | -79.4% |
| Other amounts receivable | 41 | €69,247 | €78,369 | +€9,122 | +13.2% |
| Cash at bank and in hand | 54/58 | €23,954 | - | -€23,954 | |
| Deferred charges and accrued income | 490/1 | €296 | - | -€296 | |
| Total equity and liabilities | 10/49 | €250,431 | €153,683 | -€96,748 | -38.6% |
| Equity | 10/15 | €118,004 | €87,723 | -€30,281 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,911 | €23,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,051 | €22,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,493 | €45,212 | -€30,281 | -40.1% |
| Amounts payable | 17/49 | €132,427 | €65,960 | -€66,467 | -50.2% |
| Amounts payable after more than one year | 17 | €44,791 | €15,656 | -€29,135 | -65.0% |
| Financial debts | 170/4 | €44,791 | €15,656 | -€29,135 | -65.0% |
| Amounts payable within one year | 42/48 | €87,636 | €50,304 | -€37,332 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | €38,530 | €29,135 | -€9,395 | -24.4% |
| Financial debts | 43 | - | €4,589 | +€4,589 | |
| Credit institutions | 430/8 | - | €4,589 | +€4,589 | |
| Trade debts | 44 | €23,700 | €9,824 | -€13,876 | -58.5% |
| Suppliers | 440/4 | €23,700 | €9,824 | -€13,876 | -58.5% |
| Taxes, remuneration and social security | 45 | €25,407 | €6,757 | -€18,650 | -73.4% |
| Taxes | 450/3 | €21,407 | €6,757 | -€14,650 | -68.4% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,938 | €23,163 | +€1,225 | +5.6% |
| Other operating charges | 640/8 | €3,881 | €13,152 | +€9,271 | +238.9% |
| Gross operating margin | 9900 | €55,108 | €6,449 | -€48,659 | -88.3% |
| Operating profit (loss) | 9901 | €29,289 | -€29,866 | -€59,155 | |
| Financial income | 75/76B | €3,505 | €3,886 | +€382 | +10.9% |
| Recurring financial income | 75 | €3,505 | €3,886 | +€382 | +10.9% |
| Financial charges | 65/66B | €6,128 | €4,279 | -€1,849 | -30.2% |
| Recurring financial charges | 65 | €6,128 | €4,279 | -€1,849 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €26,666 | -€30,259 | -€56,925 | |
| Income taxes | 67/77 | €5,557 | €22 | -€5,535 | -99.6% |
| Profit (loss) for the period | 9904 | €21,110 | -€30,281 | -€51,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,110 | -€30,281 | -€51,390 |
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 7 October 2026 via checked.be.