FAKITA: 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.
FAKITA
Largest movements
- Tangible fixed assets -€8,462
down €8,462 (-28.5%), from €29,721 to €21,259
of which Furniture and vehicles: -€7,214
- Cash +€8,317
up €8,317 (+25.4%), from €32,708 to €41,025
mainly Net result for the year (+€18,548) and Depreciation (+€13,442)
- Receivables within one year -€3,998
down €3,998 (-23.3%), from €17,191 to €13,193
of which Trade receivables: -€7,614
- Profit (loss) carried forward +€18,548
up €18,548 (+343%), from €5,410 to €23,958
- Current portion of long-term debt -€16,636
down €16,636 (-76.5%), from €21,745 to €5,109
- Debts after one year -€5,109
no longer reported in 2025 (was €5,109)
- Other debts -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Tax, wage and social debts +€4,048
up €4,048 (+76.0%), from €5,328 to €9,376
of which Remuneration and social security: +€2,901
- Staff costs +€22,400
up €22,400 (+51.3%), from €43,666 to €66,066
- Gross operating margin +€21,913
up €21,913 (+26.8%), from €81,853 to €103,766
- Depreciation -€11,703
down €11,703 (-46.5%), from €25,145 to €13,442
- Other operating charges +€2,165
up €2,165 (+237%), from €914 to €3,080
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 | €90,697 | €87,172 | -€3,525 | -3.9% |
| Fixed assets | 21/28 | €36,933 | €28,227 | -€8,706 | -23.6% |
| Intangible fixed assets | 21 | €244 | - | -€244 | |
| Tangible fixed assets | 22/27 | €29,721 | €21,259 | -€8,462 | -28.5% |
| Plant, machinery and equipment | 23 | €5,445 | €5,341 | -€104 | -1.9% |
| Furniture and vehicles | 24 | €17,967 | €10,753 | -€7,214 | -40.2% |
| Other tangible fixed assets | 26 | €6,309 | €5,165 | -€1,143 | -18.1% |
| Financial fixed assets | 28 | €6,969 | €6,969 | = | 0.0% |
| Current assets | 29/58 | €53,764 | €58,944 | +€5,181 | +9.6% |
| Stocks and contracts in progress | 3 | €3,452 | €4,270 | +€818 | +23.7% |
| Stocks | 30/36 | €3,452 | €4,270 | +€818 | +23.7% |
| Amounts receivable within one year | 40/41 | €17,191 | €13,193 | -€3,998 | -23.3% |
| Trade receivables | 40 | €7,614 | - | -€7,614 | |
| Other amounts receivable | 41 | €9,576 | €13,193 | +€3,616 | +37.8% |
| Cash at bank and in hand | 54/58 | €32,708 | €41,025 | +€8,317 | +25.4% |
| Deferred charges and accrued income | 490/1 | €414 | €457 | +€44 | +10.6% |
| Total equity and liabilities | 10/49 | €90,697 | €87,172 | -€3,525 | -3.9% |
| Equity | 10/15 | €35,110 | €53,658 | +€18,548 | +52.8% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Capital | 10 | €27,000 | €27,000 | = | 0.0% |
| Issued capital | 100 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €2,700 | €2,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,700 | €2,700 | = | 0.0% |
| Legal reserve | 130 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,410 | €23,958 | +€18,548 | +343% |
| Amounts payable | 17/49 | €55,587 | €33,514 | -€22,073 | -39.7% |
| Amounts payable after more than one year | 17 | €5,109 | - | -€5,109 | |
| Financial debts | 170/4 | €5,109 | - | -€5,109 | |
| Amounts payable within one year | 42/48 | €38,806 | €20,750 | -€18,056 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €21,745 | €5,109 | -€16,636 | -76.5% |
| Trade debts | 44 | €1,734 | €1,265 | -€468 | -27.0% |
| Suppliers | 440/4 | €1,734 | €1,265 | -€468 | -27.0% |
| Taxes, remuneration and social security | 45 | €5,328 | €9,376 | +€4,048 | +76.0% |
| Taxes | 450/3 | €886 | €2,033 | +€1,147 | +129% |
| Remuneration and social security | 454/9 | €4,442 | €7,343 | +€2,901 | +65.3% |
| Other amounts payable | 47/48 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €11,671 | €12,764 | +€1,093 | +9.4% |
| Remuneration, social security and pensions | 62 | €43,666 | €66,066 | +€22,400 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,145 | €13,442 | -€11,703 | -46.5% |
| Other operating charges | 640/8 | €914 | €3,080 | +€2,165 | +237% |
| Gross operating margin | 9900 | €81,853 | €103,766 | +€21,913 | +26.8% |
| Operating profit (loss) | 9901 | €12,128 | €21,178 | +€9,050 | +74.6% |
| Financial income | 75/76B | €1 | €5 | +€5 | +680% |
| Recurring financial income | 75 | €1 | €5 | +€5 | +680% |
| Financial charges | 65/66B | €2,169 | €2,519 | +€351 | +16.2% |
| Recurring financial charges | 65 | €2,169 | €2,519 | +€351 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €9,960 | €18,664 | +€8,705 | +87.4% |
| Income taxes | 67/77 | €115 | €116 | +€1 | +1.2% |
| Profit (loss) for the period | 9904 | €9,845 | €18,548 | +€8,703 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,845 | €18,548 | +€8,703 | +88.4% |
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 26 October 2026 via checked.be.