Fa-N-Co: 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.
Fa-N-Co
Largest movements
- Cash +€13,512
up €13,512 (+84.0%), from €16,078 to €29,590
mainly Depreciation (+€15,126) and Net result for the year (+€13,905)
- Tangible fixed assets -€12,811
down €12,811 (-20.9%), from €61,172 to €48,361
- Receivables within one year +€1,242
up €1,242 (+12.0%), from €10,320 to €11,562
of which Other amounts receivable: +€800
- Debts after one year -€14,519
down €14,519 (-29.5%), from €49,244 to €34,725
- Profit (loss) carried forward +€13,905
up €13,905 (+128.1%), from €10,851 to €24,756
- Tax, wage and social debts +€1,525
up €1,525 (+13.5%), from €11,310 to €12,835
- Gross operating margin +€9,638
up €9,638 (+35.9%), from €26,853 to €36,491
- Other operating charges -€5,731
down €5,731 (-85.6%), from €6,696 to €964
- Depreciation +€3,062
up €3,062 (+25.4%), from €12,064 to €15,126
- Taxes +€2,171
up €2,171 (+112.5%), from €1,929 to €4,100
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 | €87,570 | €89,513 | +€1,943 | +2.2% |
| Fixed assets | 21/28 | €61,172 | €48,361 | -€12,811 | -20.9% |
| Tangible fixed assets | 22/27 | €61,172 | €48,361 | -€12,811 | -20.9% |
| Furniture and vehicles | 24 | €61,172 | €48,361 | -€12,811 | -20.9% |
| Current assets | 29/58 | €26,398 | €41,152 | +€14,754 | +55.9% |
| Amounts receivable within one year | 40/41 | €10,320 | €11,562 | +€1,242 | +12.0% |
| Trade receivables | 40 | €10,320 | €10,762 | +€442 | +4.3% |
| Other amounts receivable | 41 | - | €800 | +€800 | |
| Cash at bank and in hand | 54/58 | €16,078 | €29,590 | +€13,512 | +84.0% |
| Total equity and liabilities | 10/49 | €87,570 | €89,513 | +€1,943 | +2.2% |
| Equity | 10/15 | €12,851 | €26,756 | +€13,905 | +108.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,851 | €24,756 | +€13,905 | +128.1% |
| Amounts payable | 17/49 | €74,719 | €62,757 | -€11,962 | -16.0% |
| Amounts payable after more than one year | 17 | €49,244 | €34,725 | -€14,519 | -29.5% |
| Financial debts | 170/4 | €49,244 | €34,725 | -€14,519 | -29.5% |
| Amounts payable within one year | 42/48 | €25,475 | €27,903 | +€2,427 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €13,985 | €14,519 | +€534 | +3.8% |
| Trade debts | 44 | €181 | €549 | +€368 | +203.8% |
| Suppliers | 440/4 | €181 | €549 | +€368 | +203.8% |
| Taxes, remuneration and social security | 45 | €11,310 | €12,835 | +€1,525 | +13.5% |
| Taxes | 450/3 | €11,310 | €12,835 | +€1,525 | +13.5% |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,064 | €15,126 | +€3,062 | +25.4% |
| Other operating charges | 640/8 | €6,696 | €964 | -€5,731 | -85.6% |
| Gross operating margin | 9900 | €26,853 | €36,491 | +€9,638 | +35.9% |
| Operating profit (loss) | 9901 | €8,093 | €20,401 | +€12,308 | +152.1% |
| Financial charges | 65/66B | €2,466 | €2,396 | -€70 | -2.8% |
| Recurring financial charges | 65 | €2,156 | €2,396 | +€240 | +11.1% |
| Non-recurring financial charges | 66B | €310 | - | -€310 | |
| Profit (loss) for the period before taxes | 9903 | €5,627 | €18,005 | +€12,378 | +220.0% |
| Income taxes | 67/77 | €1,929 | €4,100 | +€2,171 | +112.5% |
| Profit (loss) for the period | 9904 | €3,698 | €13,905 | +€10,207 | +276.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,698 | €13,905 | +€10,207 | +276.0% |
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 8 October 2026 via checked.be.