FAES en ZONEN: 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.
FAES en ZONEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€30,593
up €30,593 (+493%), from €6,200 to €36,793
- Trade debts -€8,691
down €8,691 (-34.3%), from €25,309 to €16,618
- Tax, wage and social debts -€6,861
down €6,861 (-36.0%), from €19,036 to €12,175
of which Remuneration and social security: -€6,681
- Debts after one year -€5,878
no longer reported in 2025 (was €5,878)
- Current portion of long-term debt -€3,994
down €3,994 (-40.5%), from €9,872 to €5,878
- Gross operating margin +€59,915
up €59,915, from -€11,126 to €48,788
- Taxes +€3,058
up €3,058 (+208,017%), from €1 to €3,059
- Staff costs -€1,644
down €1,644 (-52.9%), from €3,107 to €1,463
- Other operating charges +€1,435
up €1,435 (+101%), from €1,423 to €2,857
- Depreciation +€1,261
up €1,261 (+43.9%), from €2,872 to €4,133
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,126 | €218,016 | +€1,890 | +0.9% |
| Fixed assets | 21/28 | €5,896 | €7,813 | +€1,917 | +32.5% |
| Tangible fixed assets | 22/27 | €5,528 | €7,244 | +€1,717 | +31.1% |
| Plant, machinery and equipment | 23 | €1,178 | €5,745 | +€4,567 | +388% |
| Furniture and vehicles | 24 | €4,350 | €1,500 | -€2,850 | -65.5% |
| Financial fixed assets | 28 | €368 | €568 | +€200 | +54.3% |
| Current assets | 29/58 | €210,230 | €210,203 | -€27 | 0.0% |
| Stocks and contracts in progress | 3 | €9,006 | €7,950 | -€1,056 | -11.7% |
| Stocks | 30/36 | €9,006 | €7,950 | -€1,056 | -11.7% |
| Amounts receivable within one year | 40/41 | €200,724 | €201,032 | +€309 | +0.2% |
| Trade receivables | 40 | €199,718 | €195,875 | -€3,843 | -1.9% |
| Other amounts receivable | 41 | €1,005 | €5,157 | +€4,152 | +413% |
| Deferred charges and accrued income | 490/1 | €500 | €1,221 | +€721 | +144% |
| Total equity and liabilities | 10/49 | €216,126 | €218,016 | +€1,890 | +0.9% |
| Equity | 10/15 | €109,525 | €138,452 | +€28,927 | +26.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | - | -€62,000 | |
| Other | 1109/19 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | €36,793 | +€30,593 | +493% |
| Non-distributable reserves | 130/1 | €6,200 | €36,793 | +€30,593 | +493% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | - | €30,593 | +€30,593 | |
| Profit (loss) carried forward | 14 | €41,325 | €39,659 | -€1,666 | -4.0% |
| Amounts payable | 17/49 | €106,601 | €79,564 | -€27,037 | -25.4% |
| Amounts payable after more than one year | 17 | €5,878 | - | -€5,878 | |
| Other amounts payable | 178/9 | €5,878 | - | -€5,878 | |
| Amounts payable within one year | 42/48 | €100,723 | €79,564 | -€21,160 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €9,872 | €5,878 | -€3,994 | -40.5% |
| Financial debts | 43 | €12,685 | €11,475 | -€1,210 | -9.5% |
| Credit institutions | 430/8 | €12,685 | €11,475 | -€1,210 | -9.5% |
| Trade debts | 44 | €25,309 | €16,618 | -€8,691 | -34.3% |
| Suppliers | 440/4 | €25,309 | €16,618 | -€8,691 | -34.3% |
| Taxes, remuneration and social security | 45 | €19,036 | €12,175 | -€6,861 | -36.0% |
| Taxes | 450/3 | €497 | €317 | -€180 | -36.2% |
| Remuneration and social security | 454/9 | €18,539 | €11,858 | -€6,681 | -36.0% |
| Other amounts payable | 47/48 | €33,821 | €33,418 | -€403 | -1.2% |
| Remuneration, social security and pensions | 62 | €3,107 | €1,463 | -€1,644 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,872 | €4,133 | +€1,261 | +43.9% |
| Other operating charges | 640/8 | €1,423 | €2,857 | +€1,435 | +101% |
| Gross operating margin | 9900 | -€11,126 | €48,788 | +€59,915 | |
| Operating profit (loss) | 9901 | -€18,528 | €40,334 | +€58,862 | |
| Financial income | 75/76B | €5 | €17 | +€12 | +249% |
| Recurring financial income | 75 | €5 | €17 | +€12 | +249% |
| Financial charges | 65/66B | €5,522 | €6,699 | +€1,177 | +21.3% |
| Recurring financial charges | 65 | €5,522 | €6,699 | +€1,177 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,044 | €33,653 | +€57,697 | |
| Income taxes | 67/77 | €1 | €3,059 | +€3,058 | +208,017% |
| Profit (loss) for the period | 9904 | -€24,046 | €30,593 | +€54,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,046 | €30,593 | +€54,639 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.