FADUA: 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.
FADUA
Largest movements
- Cash -€74,320
down €74,320 (-90.7%), from €81,931 to €7,611
mainly Net result for the year (-€77,501) and Debts after one year (-€25,990)
- Tangible fixed assets -€31,536
down €31,536 (-8.2%), from €382,348 to €350,812
of which Land and buildings: -€30,701
- Receivables within one year +€10,720
up €10,720 (+47.1%), from €22,746 to €33,466
of which Trade receivables: +€8,722
- Profit (loss) carried forward -€77,501
new in 2024: -€77,501
- Debts after one year -€25,990
down €25,990 (-11.5%), from €225,302 to €199,312
- Gross operating margin -€264,085
down €264,085, from €227,192 to -€36,893
- Staff costs -€95,703
no longer reported in 2024 (was €95,703)
- Taxes -€8,355
no longer reported in 2024 (was €8,355)
- Other operating charges +€2,861
up €2,861 (+119.0%), from €2,404 to €5,265
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,388 | €452,606 | -€97,783 | -17.8% |
| Fixed assets | 21/28 | €384,583 | €353,048 | -€31,536 | -8.2% |
| Tangible fixed assets | 22/27 | €382,348 | €350,812 | -€31,536 | -8.2% |
| Land and buildings | 22 | €380,739 | €350,039 | -€30,701 | -8.1% |
| Plant, machinery and equipment | 23 | €1,609 | €774 | -€835 | -51.9% |
| Financial fixed assets | 28 | €2,235 | €2,235 | = | 0.0% |
| Current assets | 29/58 | €165,805 | €99,558 | -€66,247 | -40.0% |
| Amounts receivable after more than one year | 29 | €56,859 | €57,867 | +€1,009 | +1.8% |
| Other amounts receivable | 291 | €56,859 | €57,867 | +€1,009 | +1.8% |
| Stocks and contracts in progress | 3 | €4,270 | - | -€4,270 | |
| Stocks | 30/36 | €4,270 | - | -€4,270 | |
| Amounts receivable within one year | 40/41 | €22,746 | €33,466 | +€10,720 | +47.1% |
| Trade receivables | 40 | €1,200 | €9,922 | +€8,722 | +726.9% |
| Other amounts receivable | 41 | €21,546 | €23,543 | +€1,998 | +9.3% |
| Cash at bank and in hand | 54/58 | €81,931 | €7,611 | -€74,320 | -90.7% |
| Deferred charges and accrued income | 490/1 | €0 | €614 | +€614 | |
| Total equity and liabilities | 10/49 | €550,388 | €452,606 | -€97,783 | -17.8% |
| Equity | 10/15 | €299,408 | €221,907 | -€77,501 | -25.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Revaluation surpluses | 12 | €108,621 | €108,621 | = | 0.0% |
| Reserves | 13 | €178,387 | €178,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €159,637 | €159,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€77,501 | -€77,501 | |
| Amounts payable | 17/49 | €250,980 | €230,699 | -€20,281 | -8.1% |
| Amounts payable after more than one year | 17 | €225,302 | €199,312 | -€25,990 | -11.5% |
| Financial debts | 170/4 | €225,302 | €199,312 | -€25,990 | -11.5% |
| Amounts payable within one year | 42/48 | €25,678 | €31,387 | +€5,709 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €20,912 | €25,990 | +€5,078 | +24.3% |
| Trade debts | 44 | €408 | €5,397 | +€4,989 | +1222.9% |
| Suppliers | 440/4 | €408 | €5,397 | +€4,989 | +1222.9% |
| Taxes, remuneration and social security | 45 | €3,750 | - | -€3,750 | |
| Taxes | 450/3 | €3,750 | - | -€3,750 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €608 | - | -€608 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €102,600 | - | -€102,600 | |
| Remuneration, social security and pensions | 62 | €95,703 | - | -€95,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,739 | €31,536 | -€2,203 | -6.5% |
| Other operating charges | 640/8 | €2,404 | €5,265 | +€2,861 | +119.0% |
| Gross operating margin | 9900 | €227,192 | -€36,893 | -€264,085 | |
| Operating profit (loss) | 9901 | €95,346 | -€73,693 | -€169,039 | |
| Financial income | 75/76B | €1,009 | €1,333 | +€325 | +32.2% |
| Recurring financial income | 75 | €1,009 | €1,333 | +€325 | +32.2% |
| Financial charges | 65/66B | €6,280 | €5,141 | -€1,139 | -18.1% |
| Recurring financial charges | 65 | €6,280 | €5,141 | -€1,139 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €90,074 | -€77,501 | -€167,576 | |
| Income taxes | 67/77 | €8,355 | - | -€8,355 | |
| Profit (loss) for the period | 9904 | €81,719 | -€77,501 | -€159,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,719 | -€77,501 | -€159,221 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.