LES FISTONS: 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.
LES FISTONS
Largest movements
- Tangible fixed assets -€11,988
down €11,988 (-3.3%), from €366,084 to €354,096
- Cash +€6,838
new in 2025: €6,838
mainly Net result for the year (+€15,470) and Depreciation (+€11,988)
- Debts after one year -€16,347
down €16,347 (-5.3%), from €308,604 to €292,257
of which Financial debts: -€31,347
- Other debts +€7,605
up €7,605 (+3,087%), from €246 to €7,851
- Gross operating margin -€8,994
down €8,994 (-19.4%), from €46,262 to €37,268
- Financial charges -€4,573
down €4,573 (-39.6%), from €11,543 to €6,970
- Other operating charges -€2,400
down €2,400 (-47.5%), from €5,049 to €2,649
- Taxes -€613
down €613 (-76.3%), from €804 to €191
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 | €366,289 | €360,934 | -€5,356 | -1.5% |
| Fixed assets | 21/28 | €366,084 | €354,096 | -€11,988 | -3.3% |
| Tangible fixed assets | 22/27 | €366,084 | €354,096 | -€11,988 | -3.3% |
| Land and buildings | 22 | €366,084 | €354,096 | -€11,988 | -3.3% |
| Current assets | 29/58 | €205 | €6,838 | +€6,632 | +3,234% |
| Cash at bank and in hand | 54/58 | - | €6,838 | +€6,838 | |
| Deferred charges and accrued income | 490/1 | €205 | - | -€205 | |
| Total equity and liabilities | 10/49 | €366,289 | €360,934 | -€5,356 | -1.5% |
| Equity | 10/15 | €20,808 | €21,278 | +€470 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,208 | €2,678 | +€470 | +21.3% |
| Amounts payable | 17/49 | €345,481 | €339,655 | -€5,826 | -1.7% |
| Amounts payable after more than one year | 17 | €308,604 | €292,257 | -€16,347 | -5.3% |
| Financial debts | 170/4 | €293,604 | €262,257 | -€31,347 | -10.7% |
| Other amounts payable | 178/9 | €15,000 | €30,000 | +€15,000 | +100% |
| Amounts payable within one year | 42/48 | €36,877 | €47,398 | +€10,521 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €30,474 | €31,347 | +€873 | +2.9% |
| Trade debts | 44 | €5,441 | €7,294 | +€1,853 | +34.0% |
| Suppliers | 440/4 | €5,441 | €7,294 | +€1,853 | +34.0% |
| Taxes, remuneration and social security | 45 | €716 | €906 | +€191 | +26.6% |
| Taxes | 450/3 | €716 | €906 | +€191 | +26.6% |
| Other amounts payable | 47/48 | €246 | €7,851 | +€7,605 | +3,087% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,988 | €11,988 | = | 0.0% |
| Other operating charges | 640/8 | €5,049 | €2,649 | -€2,400 | -47.5% |
| Gross operating margin | 9900 | €46,262 | €37,268 | -€8,994 | -19.4% |
| Operating profit (loss) | 9901 | €29,225 | €22,631 | -€6,595 | -22.6% |
| Financial charges | 65/66B | €11,543 | €6,970 | -€4,573 | -39.6% |
| Recurring financial charges | 65 | €11,543 | €6,970 | -€4,573 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €17,682 | €15,661 | -€2,021 | -11.4% |
| Income taxes | 67/77 | €804 | €191 | -€613 | -76.3% |
| Profit (loss) for the period | 9904 | €16,879 | €15,470 | -€1,408 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,879 | €15,470 | -€1,408 | -8.3% |
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 31 October 2026 via checked.be.