FAG & 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.
FAG & Co
Largest movements
- Tangible fixed assets -€18,220
down €18,220 (-6.0%), from €302,440 to €284,220
- Stocks and contracts -€3,250
down €3,250 (-45.6%), from €7,125 to €3,875
- Profit (loss) carried forward -€22,665
down €22,665 (-13.2%), from -€171,296 to -€193,961
- Gross operating margin -€4,164
down €4,164, from €971 to -€3,193
- Other operating charges -€2,026
down €2,026 (-72.9%), from €2,778 to €752
- Depreciation +€463
up €463 (+2.6%), from €17,757 to €18,220
- Staff costs +€400
new in 2025: €400
- Financial charges +€83
up €83 (+518.8%), from €16 to €99
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 | €323,613 | €300,403 | -€23,210 | -7.2% |
| Fixed assets | 21/28 | €302,440 | €284,220 | -€18,220 | -6.0% |
| Tangible fixed assets | 22/27 | €302,440 | €284,220 | -€18,220 | -6.0% |
| Land and buildings | 22 | €302,440 | €284,220 | -€18,220 | -6.0% |
| Current assets | 29/58 | €21,173 | €16,183 | -€4,990 | -23.6% |
| Stocks and contracts in progress | 3 | €7,125 | €3,875 | -€3,250 | -45.6% |
| Stocks | 30/36 | €7,125 | €3,875 | -€3,250 | -45.6% |
| Cash at bank and in hand | 54/58 | €14,048 | €12,308 | -€1,740 | -12.4% |
| Total equity and liabilities | 10/49 | €323,613 | €300,403 | -€23,210 | -7.2% |
| Equity | 10/15 | €322,087 | €299,422 | -€22,665 | -7.0% |
| Contributions | 10/11 | €168,383 | €168,383 | = | 0.0% |
| Revaluation surpluses | 12 | €325,000 | €325,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,296 | -€193,961 | -€22,665 | -13.2% |
| Amounts payable | 17/49 | €1,526 | €981 | -€545 | -35.7% |
| Amounts payable within one year | 42/48 | €1,526 | €981 | -€545 | -35.7% |
| Trade debts | 44 | €1,120 | - | -€1,120 | |
| Suppliers | 440/4 | €1,120 | - | -€1,120 | |
| Other amounts payable | 47/48 | €406 | €981 | +€575 | +141.6% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,757 | €18,220 | +€463 | +2.6% |
| Other operating charges | 640/8 | €2,778 | €752 | -€2,026 | -72.9% |
| Gross operating margin | 9900 | €971 | -€3,193 | -€4,164 | |
| Operating profit (loss) | 9901 | -€19,564 | -€22,565 | -€3,001 | -15.3% |
| Financial charges | 65/66B | €16 | €99 | +€83 | +518.8% |
| Recurring financial charges | 65 | €16 | €99 | +€83 | +518.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,580 | -€22,664 | -€3,084 | -15.8% |
| Profit (loss) for the period | 9904 | -€19,580 | -€22,664 | -€3,084 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,580 | -€22,664 | -€3,084 | -15.8% |
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 9 October 2026 via checked.be.