FYTO: 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.
FYTO
Largest movements
- Receivables within one year +€22,328
up €22,328 (+77.4%), from €28,830 to €51,157
of which Trade receivables: +€18,066
- Cash +€6,367
up €6,367 (+452%), from €1,409 to €7,776
mainly Trade debts (+€30,628) and Net result for the year (+€5,078)
- Tangible fixed assets +€3,901
up €3,901 (+84.7%), from €4,604 to €8,505
of which Furniture and vehicles: +€2,958
- Deferred charges and accrued income -€930
down €930 (-44.4%), from €2,095 to €1,165
- Trade debts +€30,628
up €30,628 (+251%), from €12,224 to €42,851
- Other debts -€5,754
no longer reported in 2025 (was €5,754)
- Reserves +€5,078
up €5,078 (+53.8%), from €9,447 to €14,525
of which Distributable reserves: +€5,078
- Tax, wage and social debts +€1,714
up €1,714 (+16.0%), from €10,692 to €12,406
- Gross operating margin -€4,409
down €4,409 (-18.6%), from €23,667 to €19,258
- Taxes +€1,410
up €1,410 (+21.9%), from €6,436 to €7,846
- Financial charges -€792
down €792 (-37.9%), from €2,091 to €1,299
- Depreciation +€698
up €698 (+31.3%), from €2,230 to €2,927
- Financial income -€293
down €293 (-25.5%), from €1,150 to €857
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 | €56,938 | €88,604 | +€31,665 | +55.6% |
| Fixed assets | 21/28 | €4,604 | €8,505 | +€3,901 | +84.7% |
| Tangible fixed assets | 22/27 | €4,604 | €8,505 | +€3,901 | +84.7% |
| Plant, machinery and equipment | 23 | €4,128 | €5,546 | +€1,419 | +34.4% |
| Furniture and vehicles | 24 | - | €2,958 | +€2,958 | |
| Other tangible fixed assets | 26 | €476 | - | -€476 | |
| Current assets | 29/58 | €52,334 | €80,099 | +€27,765 | +53.1% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,830 | €51,157 | +€22,328 | +77.4% |
| Trade receivables | 40 | €11,929 | €29,995 | +€18,066 | +151% |
| Other amounts receivable | 41 | €16,901 | €21,163 | +€4,261 | +25.2% |
| Cash at bank and in hand | 54/58 | €1,409 | €7,776 | +€6,367 | +452% |
| Deferred charges and accrued income | 490/1 | €2,095 | €1,165 | -€930 | -44.4% |
| Total equity and liabilities | 10/49 | €56,938 | €88,604 | +€31,665 | +55.6% |
| Equity | 10/15 | €28,268 | €33,346 | +€5,078 | +18.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,447 | €14,525 | +€5,078 | +53.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,587 | €7,587 | = | 0.0% |
| Distributable reserves | 133 | - | €5,078 | +€5,078 | |
| Profit (loss) carried forward | 14 | €230 | €230 | = | 0.0% |
| Amounts payable | 17/49 | €28,670 | €55,257 | +€26,587 | +92.7% |
| Amounts payable within one year | 42/48 | €28,670 | €55,257 | +€26,587 | +92.7% |
| Trade debts | 44 | €12,224 | €42,851 | +€30,628 | +251% |
| Suppliers | 440/4 | €12,224 | €42,851 | +€30,628 | +251% |
| Taxes, remuneration and social security | 45 | €10,692 | €12,406 | +€1,714 | +16.0% |
| Taxes | 450/3 | €10,692 | €12,406 | +€1,714 | +16.0% |
| Other amounts payable | 47/48 | €5,754 | - | -€5,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,230 | €2,927 | +€698 | +31.3% |
| Other operating charges | 640/8 | €2,931 | €2,965 | +€34 | +1.1% |
| Gross operating margin | 9900 | €23,667 | €19,258 | -€4,409 | -18.6% |
| Operating profit (loss) | 9901 | €18,506 | €13,366 | -€5,140 | -27.8% |
| Financial income | 75/76B | €1,150 | €857 | -€293 | -25.5% |
| Recurring financial income | 75 | €1,150 | €857 | -€293 | -25.5% |
| Financial charges | 65/66B | €2,091 | €1,299 | -€792 | -37.9% |
| Recurring financial charges | 65 | €2,091 | €1,299 | -€792 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €17,565 | €12,924 | -€4,641 | -26.4% |
| Income taxes | 67/77 | €6,436 | €7,846 | +€1,410 | +21.9% |
| Profit (loss) for the period | 9904 | €11,129 | €5,078 | -€6,051 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,129 | €5,078 | -€6,051 | -54.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.