FAAS: 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.
FAAS
Largest movements
- Receivables within one year -€14,223
down €14,223 (-20.9%), from €68,012 to €53,789
of which Trade receivables: -€23,861
- Cash +€5,024
up €5,024 (+309.2%), from €1,625 to €6,649
mainly Trade debts (+€19,424) and Receivables within one year (+€14,223)
- Profit (loss) carried forward -€30,837
down €30,837 (-81.3%), from €37,951 to €7,114
- Trade debts +€19,424
up €19,424 (+283.7%), from €6,847 to €26,271
- Tax, wage and social debts +€2,293
up €2,293 (+1791.6%), from €128 to €2,421
of which Taxes: +€1,706
- Purchases and services +€164,968
new in 2025: €164,968
- Turnover +€161,162
new in 2025: €161,162
- Gross operating margin -€26,225
down €26,225, from €22,419 to -€3,806
- Staff costs +€19,892
new in 2025: €19,892
- Taxes +€5,412
up €5,412 (+1804.0%), from €300 to €5,712
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 | €69,637 | €60,438 | -€9,199 | -13.2% |
| Current assets | 29/58 | €69,637 | €60,438 | -€9,199 | -13.2% |
| Amounts receivable within one year | 40/41 | €68,012 | €53,789 | -€14,223 | -20.9% |
| Trade receivables | 40 | €31,480 | €7,619 | -€23,861 | -75.8% |
| Other amounts receivable | 41 | €36,532 | €46,170 | +€9,638 | +26.4% |
| Cash at bank and in hand | 54/58 | €1,625 | €6,649 | +€5,024 | +309.2% |
| Total equity and liabilities | 10/49 | €69,637 | €60,438 | -€9,199 | -13.2% |
| Equity | 10/15 | €44,218 | €13,381 | -€30,837 | -69.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67 | €67 | +€0 | +0.5% |
| Non-distributable reserves | 130/1 | €67 | €67 | +€0 | +0.5% |
| Reserves not available under the articles | 1311 | €67 | €67 | +€0 | +0.5% |
| Profit (loss) carried forward | 14 | €37,951 | €7,114 | -€30,837 | -81.3% |
| Amounts payable | 17/49 | €25,419 | €47,056 | +€21,637 | +85.1% |
| Amounts payable within one year | 42/48 | €25,419 | €47,056 | +€21,637 | +85.1% |
| Trade debts | 44 | €6,847 | €26,271 | +€19,424 | +283.7% |
| Suppliers | 440/4 | €6,847 | €26,271 | +€19,424 | +283.7% |
| Taxes, remuneration and social security | 45 | €128 | €2,421 | +€2,293 | +1791.6% |
| Taxes | 450/3 | €128 | €1,834 | +€1,706 | +1333.0% |
| Remuneration and social security | 454/9 | - | €587 | +€587 | |
| Other amounts payable | 47/48 | €18,444 | €18,365 | -€79 | -0.4% |
| Turnover | 70 | - | €161,162 | +€161,162 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €164,968 | +€164,968 | |
| Remuneration, social security and pensions | 62 | - | €19,892 | +€19,892 | |
| Other operating charges | 640/8 | €670 | €1,419 | +€749 | +111.8% |
| Gross operating margin | 9900 | €22,419 | -€3,806 | -€26,225 | |
| Operating profit (loss) | 9901 | €21,749 | -€25,117 | -€46,866 | |
| Financial income | 75/76B | €12 | €10 | -€2 | -20.5% |
| Recurring financial income | 75 | €12 | €10 | -€2 | -20.5% |
| Financial charges | 65/66B | €58 | €71 | +€13 | +21.8% |
| Recurring financial charges | 65 | €58 | €71 | +€13 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €21,703 | -€25,178 | -€46,881 | |
| Income taxes | 67/77 | €300 | €5,712 | +€5,412 | +1804.0% |
| Profit (loss) for the period | 9904 | €21,403 | -€30,890 | -€52,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,403 | -€30,890 | -€52,293 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.