FAG SERVICES: 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 SERVICES
Largest movements
- Cash -€1,628
down €1,628 (-40.7%), from €3,997 to €2,368
mainly Tax, wage and social debts (-€5,824) and Investment in fixed assets (net) (-€735)
- Receivables within one year -€966
down €966 (-8.4%), from €11,507 to €10,541
of which Other amounts receivable: -€2,077
- Tax, wage and social debts -€5,824
down €5,824 (-73.6%), from €7,913 to €2,089
- Trade debts +€3,670
up €3,670 (+157%), from €2,339 to €6,008
- Profit (loss) carried forward -€303
down €303 (-6.8%), from €4,477 to €4,173
- Gross operating margin -€5,221
down €5,221 (-69.5%), from €7,515 to €2,295
- Taxes -€1,356
down €1,356 (-48.2%), from €2,814 to €1,458
- Other operating charges -€873
down €873 (-65.9%), from €1,324 to €451
- Depreciation +€298
up €298 (+99.2%), from €300 to €598
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
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 | €16,728 | €14,271 | -€2,457 | -14.7% |
| Fixed assets | 21/28 | €1,225 | €1,361 | +€136 | +11.1% |
| Tangible fixed assets | 22/27 | €1,225 | €1,361 | +€136 | +11.1% |
| Furniture and vehicles | 24 | €1,225 | €1,361 | +€136 | +11.1% |
| Current assets | 29/58 | €15,503 | €12,909 | -€2,594 | -16.7% |
| Amounts receivable within one year | 40/41 | €11,507 | €10,541 | -€966 | -8.4% |
| Trade receivables | 40 | - | €1,111 | +€1,111 | |
| Other amounts receivable | 41 | €11,507 | €9,430 | -€2,077 | -18.1% |
| Cash at bank and in hand | 54/58 | €3,997 | €2,368 | -€1,628 | -40.7% |
| Total equity and liabilities | 10/49 | €16,728 | €14,271 | -€2,457 | -14.7% |
| Equity | 10/15 | €6,477 | €6,173 | -€303 | -4.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,477 | €4,173 | -€303 | -6.8% |
| Amounts payable | 17/49 | €10,252 | €8,097 | -€2,154 | -21.0% |
| Amounts payable within one year | 42/48 | €10,252 | €8,097 | -€2,154 | -21.0% |
| Trade debts | 44 | €2,339 | €6,008 | +€3,670 | +157% |
| Suppliers | 440/4 | €2,339 | €6,008 | +€3,670 | +157% |
| Taxes, remuneration and social security | 45 | €7,913 | €2,089 | -€5,824 | -73.6% |
| Taxes | 450/3 | €7,913 | €2,089 | -€5,824 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €598 | +€298 | +99.2% |
| Other operating charges | 640/8 | €1,324 | €451 | -€873 | -65.9% |
| Gross operating margin | 9900 | €7,515 | €2,295 | -€5,221 | -69.5% |
| Operating profit (loss) | 9901 | €5,891 | €1,245 | -€4,646 | -78.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €118 | €90 | -€28 | -24.0% |
| Recurring financial charges | 65 | €118 | €90 | -€28 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €5,772 | €1,155 | -€4,617 | -80.0% |
| Income taxes | 67/77 | €2,814 | €1,458 | -€1,356 | -48.2% |
| Profit (loss) for the period | 9904 | €2,959 | -€303 | -€3,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,959 | -€303 | -€3,262 |
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 16 October 2026 via checked.be.