Fain & Partners: 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.
Fain & Partners
Largest movements
- Cash -€17,476
down €17,476 (-99.0%), from €17,644 to €168
mainly Net result for the year (-€9,846) and Tax, wage and social debts (-€7,607)
- Receivables within one year +€5,660
up €5,660 (+119%), from €4,762 to €10,421
of which Trade receivables: +€5,435
- Tangible fixed assets -€4,634
down €4,634 (-32.3%), from €14,343 to €9,709
- Profit (loss) carried forward -€9,846
down €9,846, from €154 to -€9,692
- Tax, wage and social debts -€7,607
down €7,607 (-82.5%), from €9,226 to €1,619
- Trade debts +€1,605
up €1,605 (+162%), from €988 to €2,593
- Other debts -€703
down €703 (-4.6%), from €15,315 to €14,612
- Gross operating margin -€16,491
down €16,491, from €13,490 to -€3,001
- Taxes -€2,449
down €2,449 (-89.8%), from €2,729 to €279
- Depreciation +€390
up €390 (+9.2%), from €4,244 to €4,634
- Other operating charges +€214
up €214 (+42.8%), from €500 to €713
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 | €37,183 | €20,633 | -€16,550 | -44.5% |
| Fixed assets | 21/28 | €14,343 | €9,709 | -€4,634 | -32.3% |
| Tangible fixed assets | 22/27 | €14,343 | €9,709 | -€4,634 | -32.3% |
| Furniture and vehicles | 24 | €14,343 | €9,709 | -€4,634 | -32.3% |
| Current assets | 29/58 | €22,840 | €10,924 | -€11,916 | -52.2% |
| Amounts receivable within one year | 40/41 | €4,762 | €10,421 | +€5,660 | +119% |
| Trade receivables | 40 | €4,762 | €10,196 | +€5,435 | +114% |
| Other amounts receivable | 41 | - | €225 | +€225 | |
| Cash at bank and in hand | 54/58 | €17,644 | €168 | -€17,476 | -99.0% |
| Deferred charges and accrued income | 490/1 | €434 | €334 | -€100 | -23.1% |
| Total equity and liabilities | 10/49 | €37,183 | €20,633 | -€16,550 | -44.5% |
| Equity | 10/15 | €11,654 | €1,808 | -€9,846 | -84.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154 | -€9,692 | -€9,846 | |
| Amounts payable | 17/49 | €25,529 | €18,825 | -€6,704 | -26.3% |
| Amounts payable within one year | 42/48 | €25,529 | €18,825 | -€6,704 | -26.3% |
| Trade debts | 44 | €988 | €2,593 | +€1,605 | +162% |
| Suppliers | 440/4 | €988 | €2,593 | +€1,605 | +162% |
| Taxes, remuneration and social security | 45 | €9,226 | €1,619 | -€7,607 | -82.5% |
| Taxes | 450/3 | €9,226 | €1,619 | -€7,607 | -82.5% |
| Other amounts payable | 47/48 | €15,315 | €14,612 | -€703 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,244 | €4,634 | +€390 | +9.2% |
| Other operating charges | 640/8 | €500 | €713 | +€214 | +42.8% |
| Gross operating margin | 9900 | €13,490 | -€3,001 | -€16,491 | |
| Operating profit (loss) | 9901 | €8,746 | -€8,349 | -€17,094 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €1,200 | €1,218 | +€18 | +1.5% |
| Recurring financial charges | 65 | €1,200 | €1,218 | +€18 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,545 | -€9,567 | -€17,112 | |
| Income taxes | 67/77 | €2,729 | €279 | -€2,449 | -89.8% |
| Profit (loss) for the period | 9904 | €4,817 | -€9,846 | -€14,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,817 | -€9,846 | -€14,663 |
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 15 October 2026 via checked.be.