i-FAST: 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.
i-FAST
Largest movements
- Cash -€57,251
down €57,251 (-62.8%), from €91,201 to €33,949
mainly Other debts (-€42,192) and Contributions, distributions and other (-€21,000)
- Receivables within one year +€8,099
up €8,099 (+54.5%), from €14,874 to €22,973
of which Other amounts receivable: +€7,696
- Tangible fixed assets -€5,352
down €5,352 (-15.2%), from €35,235 to €29,882
of which Other tangible fixed assets: -€3,482
- Other debts -€42,192
down €42,192 (-99.2%), from €42,511 to €319
- Tax, wage and social debts -€16,127
down €16,127 (-62.6%), from €25,762 to €9,635
of which Taxes: -€19,304
- Trade debts +€7,111
up €7,111 (+332.1%), from €2,141 to €9,252
- Profit (loss) carried forward -€3,297
down €3,297 (-5.2%), from €63,625 to €60,328
- Gross operating margin -€37,740
down €37,740 (-55.9%), from €67,561 to €29,821
- Taxes -€12,846
down €12,846, from €12,796 to -€50
- Other operating charges +€2,443
up €2,443 (+553.8%), from €441 to €2,884
- Financial charges -€1,102
down €1,102 (-27.0%), from €4,081 to €2,979
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 | €142,039 | €87,534 | -€54,505 | -38.4% |
| Fixed assets | 21/28 | €35,265 | €29,912 | -€5,352 | -15.2% |
| Tangible fixed assets | 22/27 | €35,235 | €29,882 | -€5,352 | -15.2% |
| Plant, machinery and equipment | 23 | €9,176 | €8,468 | -€708 | -7.7% |
| Furniture and vehicles | 24 | €8,447 | €7,284 | -€1,162 | -13.8% |
| Other tangible fixed assets | 26 | €17,612 | €14,130 | -€3,482 | -19.8% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €106,774 | €57,622 | -€49,152 | -46.0% |
| Amounts receivable within one year | 40/41 | €14,874 | €22,973 | +€8,099 | +54.5% |
| Trade receivables | 40 | €14,520 | €14,923 | +€403 | +2.8% |
| Other amounts receivable | 41 | €354 | €8,050 | +€7,696 | +2174.5% |
| Cash at bank and in hand | 54/58 | €91,201 | €33,949 | -€57,251 | -62.8% |
| Deferred charges and accrued income | 490/1 | €700 | €700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €142,039 | €87,534 | -€54,505 | -38.4% |
| Equity | 10/15 | €71,625 | €68,328 | -€3,297 | -4.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,625 | €60,328 | -€3,297 | -5.2% |
| Amounts payable | 17/49 | €70,414 | €19,206 | -€51,208 | -72.7% |
| Amounts payable within one year | 42/48 | €70,414 | €19,206 | -€51,208 | -72.7% |
| Trade debts | 44 | €2,141 | €9,252 | +€7,111 | +332.1% |
| Suppliers | 440/4 | €2,141 | €9,252 | +€7,111 | +332.1% |
| Taxes, remuneration and social security | 45 | €25,762 | €9,635 | -€16,127 | -62.6% |
| Taxes | 450/3 | €25,762 | €6,458 | -€19,304 | -74.9% |
| Remuneration and social security | 454/9 | - | €3,177 | +€3,177 | |
| Other amounts payable | 47/48 | €42,511 | €319 | -€42,192 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,908 | €6,304 | -€604 | -8.7% |
| Other operating charges | 640/8 | €441 | €2,884 | +€2,443 | +553.8% |
| Gross operating margin | 9900 | €67,561 | €29,821 | -€37,740 | -55.9% |
| Operating profit (loss) | 9901 | €60,212 | €20,632 | -€39,579 | -65.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,081 | €2,979 | -€1,102 | -27.0% |
| Recurring financial charges | 65 | €4,081 | €2,979 | -€1,102 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €56,131 | €17,654 | -€38,478 | -68.5% |
| Income taxes | 67/77 | €12,796 | -€50 | -€12,846 | |
| Profit (loss) for the period | 9904 | €43,335 | €17,703 | -€25,632 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,335 | €17,703 | -€25,632 | -59.1% |
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 2 October 2026 via checked.be.