FAHRBAR: 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.
FAHRBAR
Largest movements
- Receivables within one year +€19,739
up €19,739 (+84.2%), from €23,433 to €43,172
of which Trade receivables: +€19,586
- Stocks and contracts -€10,691
down €10,691 (-10.8%), from €99,278 to €88,586
- Cash +€4,019
up €4,019 (+88.9%), from €4,523 to €8,543
mainly Tax, wage and social debts (+€13,893) and Stocks and contracts (+€10,691)
- Tax, wage and social debts +€13,893
up €13,893 (+46.9%), from €29,594 to €43,486
of which Remuneration and social security: +€12,078
- Other debts -€13,377
down €13,377 (-60.1%), from €22,257 to €8,881
- Reserves +€10,500
up €10,500 (+20.5%), from €51,205 to €61,705
- Trade debts +€1,835
up €1,835 (+8.5%), from €21,700 to €23,535
- Gross operating margin -€66,891
down €66,891 (-81.5%), from €82,074 to €15,184
- Write-downs -€10,000
no longer reported in 2024 (was €10,000)
- Taxes -€9,564
down €9,564 (-66.4%), from €14,408 to €4,844
- Financial charges -€884
down €884 (-68.5%), from €1,291 to €407
of which Non-recurring financial charges: -€970
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.
Derived cash bridge
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 | €129,755 | €142,606 | +€12,851 | +9.9% |
| Fixed assets | 21/28 | €2,521 | €2,305 | -€216 | -8.6% |
| Tangible fixed assets | 22/27 | €921 | €705 | -€216 | -23.5% |
| Plant, machinery and equipment | 23 | €581 | €124 | -€457 | -78.7% |
| Furniture and vehicles | 24 | €340 | €581 | +€241 | +70.8% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €127,235 | €140,302 | +€13,067 | +10.3% |
| Stocks and contracts in progress | 3 | €99,278 | €88,586 | -€10,691 | -10.8% |
| Stocks | 30/36 | €99,278 | €88,586 | -€10,691 | -10.8% |
| Amounts receivable within one year | 40/41 | €23,433 | €43,172 | +€19,739 | +84.2% |
| Trade receivables | 40 | €23,285 | €42,871 | +€19,586 | +84.1% |
| Other amounts receivable | 41 | €148 | €301 | +€153 | +104% |
| Cash at bank and in hand | 54/58 | €4,523 | €8,543 | +€4,019 | +88.9% |
| Total equity and liabilities | 10/49 | €129,755 | €142,606 | +€12,851 | +9.9% |
| Equity | 10/15 | €56,205 | €66,705 | +€10,500 | +18.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,205 | €61,705 | +€10,500 | +20.5% |
| Distributable reserves | 133 | €51,205 | €61,705 | +€10,500 | +20.5% |
| Amounts payable | 17/49 | €73,551 | €75,902 | +€2,351 | +3.2% |
| Amounts payable within one year | 42/48 | €73,551 | €75,902 | +€2,351 | +3.2% |
| Trade debts | 44 | €21,700 | €23,535 | +€1,835 | +8.5% |
| Suppliers | 440/4 | €21,700 | €23,535 | +€1,835 | +8.5% |
| Taxes, remuneration and social security | 45 | €29,594 | €43,486 | +€13,893 | +46.9% |
| Taxes | 450/3 | €25,574 | €27,388 | +€1,814 | +7.1% |
| Remuneration and social security | 454/9 | €4,020 | €16,098 | +€12,078 | +300% |
| Other amounts payable | 47/48 | €22,257 | €8,881 | -€13,377 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €903 | -€87 | -8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | - | -€10,000 | |
| Other operating charges | 640/8 | €70 | €70 | = | 0.0% |
| Gross operating margin | 9900 | €82,074 | €15,184 | -€66,891 | -81.5% |
| Operating profit (loss) | 9901 | €71,014 | €14,211 | -€56,803 | -80.0% |
| Financial income | 75/76B | €950 | €1,541 | +€590 | +62.1% |
| Recurring financial income | 75 | €950 | €1,541 | +€590 | +62.1% |
| Financial charges | 65/66B | €1,291 | €407 | -€884 | -68.5% |
| Recurring financial charges | 65 | €275 | €362 | +€86 | +31.3% |
| Non-recurring financial charges | 66B | €1,016 | €45 | -€970 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €70,673 | €15,345 | -€55,329 | -78.3% |
| Income taxes | 67/77 | €14,408 | €4,844 | -€9,564 | -66.4% |
| Profit (loss) for the period | 9904 | €56,265 | €10,500 | -€45,765 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,265 | €10,500 | -€45,765 | -81.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.