F. Gaftoneanu & Co: 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.
F. Gaftoneanu & Co
Largest movements
- Receivables within one year +€20,437
up €20,437 (+187%), from €10,938 to €31,376
of which Other amounts receivable: +€13,491
- Cash +€5,875
up €5,875 (+902%), from €651 to €6,526
mainly Net result for the year (+€24,643) and Other debts (+€20,000)
- Deferred charges and accrued income +€646
new in 2025: €646
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€4,643
up €4,643 (+84.2%), from €5,514 to €10,156
- Tax, wage and social debts +€2,315
up €2,315 (+64.7%), from €3,576 to €5,892
- Gross operating margin +€36,719
up €36,719, from -€6,850 to €29,868
- Taxes +€4,672
new in 2025: €4,672
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 | €11,590 | €38,548 | +€26,958 | +233% |
| Current assets | 29/58 | €11,590 | €38,548 | +€26,958 | +233% |
| Amounts receivable within one year | 40/41 | €10,938 | €31,376 | +€20,437 | +187% |
| Trade receivables | 40 | - | €6,946 | +€6,946 | |
| Other amounts receivable | 41 | €10,938 | €24,430 | +€13,491 | +123% |
| Cash at bank and in hand | 54/58 | €651 | €6,526 | +€5,875 | +902% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €11,590 | €38,548 | +€26,958 | +233% |
| Equity | 10/15 | €8,014 | €12,656 | +€4,643 | +57.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,514 | €10,156 | +€4,643 | +84.2% |
| Amounts payable | 17/49 | €3,576 | €25,892 | +€22,315 | +624% |
| Amounts payable within one year | 42/48 | €3,576 | €25,892 | +€22,315 | +624% |
| Taxes, remuneration and social security | 45 | €3,576 | €5,892 | +€2,315 | +64.7% |
| Taxes | 450/3 | €3,576 | €5,892 | +€2,315 | +64.7% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€6,850 | €29,868 | +€36,719 | |
| Operating profit (loss) | 9901 | -€7,238 | €29,469 | +€36,706 | |
| Financial income | 75/76B | €267 | - | -€267 | |
| Recurring financial income | 75 | €267 | - | -€267 | |
| Financial charges | 65/66B | €164 | €154 | -€10 | -6.2% |
| Recurring financial charges | 65 | €164 | €154 | -€10 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,135 | €29,315 | +€36,450 | |
| Income taxes | 67/77 | - | €4,672 | +€4,672 | |
| Profit (loss) for the period | 9904 | -€7,135 | €24,643 | +€31,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,135 | €24,643 | +€31,777 |
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 23 October 2026 via checked.be.