DE FAUTEN: 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.
DE FAUTEN
Largest movements
- Receivables within one year -€7,146
down €7,146 (-45.8%), from €15,592 to €8,446
- Cash +€4,430
up €4,430 (+58.6%), from €7,559 to €11,989
mainly Net result for the year (+€20,367) and Receivables within one year (+€7,146)
- Deferred charges and accrued income +€2,134
up €2,134 (+29.7%), from €7,184 to €9,318
- Reserves +€20,367
up €20,367 (+18.1%), from €112,436 to €132,802
- Other debts -€16,141
down €16,141 (-28.4%), from €56,888 to €40,747
- Tax, wage and social debts -€4,327
down €4,327 (-41.0%), from €10,546 to €6,219
- Gross operating margin +€4,407
up €4,407 (+14.7%), from €29,975 to €34,382
- Taxes +€2,668
up €2,668 (+28.3%), from €9,428 to €12,096
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 | €192,958 | €192,591 | -€366 | -0.2% |
| Fixed assets | 21/28 | €162,622 | €162,837 | +€215 | +0.1% |
| Tangible fixed assets | 22/27 | €2,622 | €2,837 | +€215 | +8.2% |
| Plant, machinery and equipment | 23 | €514 | €1,209 | +€694 | +135% |
| Furniture and vehicles | 24 | €2,108 | €1,629 | -€479 | -22.7% |
| Financial fixed assets | 28 | €160,000 | €160,000 | = | 0.0% |
| Current assets | 29/58 | €30,336 | €29,754 | -€582 | -1.9% |
| Amounts receivable within one year | 40/41 | €15,592 | €8,446 | -€7,146 | -45.8% |
| Trade receivables | 40 | €15,592 | €8,446 | -€7,146 | -45.8% |
| Cash at bank and in hand | 54/58 | €7,559 | €11,989 | +€4,430 | +58.6% |
| Deferred charges and accrued income | 490/1 | €7,184 | €9,318 | +€2,134 | +29.7% |
| Total equity and liabilities | 10/49 | €192,958 | €192,591 | -€366 | -0.2% |
| Equity | 10/15 | €124,936 | €145,302 | +€20,367 | +16.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €112,436 | €132,802 | +€20,367 | +18.1% |
| Distributable reserves | 133 | €112,436 | €132,802 | +€20,367 | +18.1% |
| Amounts payable | 17/49 | €68,022 | €47,289 | -€20,733 | -30.5% |
| Amounts payable within one year | 42/48 | €68,022 | €47,289 | -€20,733 | -30.5% |
| Trade debts | 44 | €589 | €323 | -€266 | -45.1% |
| Suppliers | 440/4 | €589 | €323 | -€266 | -45.1% |
| Taxes, remuneration and social security | 45 | €10,546 | €6,219 | -€4,327 | -41.0% |
| Taxes | 450/3 | €10,546 | €6,219 | -€4,327 | -41.0% |
| Other amounts payable | 47/48 | €56,888 | €40,747 | -€16,141 | -28.4% |
| Non-recurring operating income | 76A | - | €16,529 | +€16,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €1,085 | +€284 | +35.4% |
| Other operating charges | 640/8 | €390 | €442 | +€52 | +13.3% |
| Gross operating margin | 9900 | €29,975 | €34,382 | +€4,407 | +14.7% |
| Operating profit (loss) | 9901 | €28,784 | €32,855 | +€4,071 | +14.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.0% |
| Financial charges | 65/66B | €284 | €392 | +€108 | +37.9% |
| Recurring financial charges | 65 | €284 | €392 | +€108 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €28,500 | €32,462 | +€3,963 | +13.9% |
| Income taxes | 67/77 | €9,428 | €12,096 | +€2,668 | +28.3% |
| Profit (loss) for the period | 9904 | €19,072 | €20,367 | +€1,295 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,072 | €20,367 | +€1,295 | +6.8% |
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 27 October 2026 via checked.be.