FAL TOP ACCESSOIRES: 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.
FAL TOP ACCESSOIRES
Largest movements
- Receivables within one year +€17,085
up €17,085 (+107%), from €15,940 to €33,025
of which Trade receivables: +€14,084
- Cash +€15,079
up €15,079 (+137%), from €11,011 to €26,090
mainly Net result for the year (+€48,104) and Depreciation (+€26,832)
- Deferred charges and accrued income +€6,796
up €6,796 (+82.8%), from €8,210 to €15,006
- Tangible fixed assets -€4,839
down €4,839 (-5.3%), from €90,445 to €85,606
of which Furniture and vehicles: -€13,021
- Reserves +€48,104
up €48,104 (+91.6%), from €52,490 to €100,594
of which Distributable reserves: +€48,104
- Other debts -€13,175
down €13,175 (-76.4%), from €17,255 to €4,080
- Debts after one year -€8,010
down €8,010 (-11.5%), from €69,941 to €61,931
- Trade debts +€4,536
up €4,536 (+35.7%), from €12,694 to €17,230
- Tax, wage and social debts +€3,068
up €3,068 (+4.9%), from €62,847 to €65,915
of which Taxes: +€4,407
- Write-downs -€17,027
no longer reported in 2025 (was €17,027)
- Gross operating margin -€9,059
down €9,059 (-6.1%), from €149,548 to €140,489
- Depreciation +€2,528
up €2,528 (+10.4%), from €24,304 to €26,832
- Taxes +€1,813
up €1,813 (+10.7%), from €17,012 to €18,825
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 | €263,919 | €298,960 | +€35,041 | +13.3% |
| Fixed assets | 21/28 | €96,157 | €91,318 | -€4,839 | -5.0% |
| Tangible fixed assets | 22/27 | €90,445 | €85,606 | -€4,839 | -5.3% |
| Plant, machinery and equipment | 23 | €19,090 | €27,273 | +€8,183 | +42.9% |
| Furniture and vehicles | 24 | €59,756 | €46,734 | -€13,021 | -21.8% |
| Assets under construction and advance payments | 27 | €11,599 | €11,599 | = | 0.0% |
| Financial fixed assets | 28 | €5,712 | €5,712 | = | 0.0% |
| Current assets | 29/58 | €167,762 | €207,642 | +€39,880 | +23.8% |
| Stocks and contracts in progress | 3 | €132,600 | €133,520 | +€920 | +0.7% |
| Stocks | 30/36 | €132,600 | €133,520 | +€920 | +0.7% |
| Amounts receivable within one year | 40/41 | €15,940 | €33,025 | +€17,085 | +107% |
| Trade receivables | 40 | €11,803 | €25,886 | +€14,084 | +119% |
| Other amounts receivable | 41 | €4,138 | €7,139 | +€3,001 | +72.5% |
| Cash at bank and in hand | 54/58 | €11,011 | €26,090 | +€15,079 | +137% |
| Deferred charges and accrued income | 490/1 | €8,210 | €15,006 | +€6,796 | +82.8% |
| Total equity and liabilities | 10/49 | €263,919 | €298,960 | +€35,041 | +13.3% |
| Equity | 10/15 | €68,690 | €116,794 | +€48,104 | +70.0% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €52,490 | €100,594 | +€48,104 | +91.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,630 | €98,734 | +€48,104 | +95.0% |
| Amounts payable | 17/49 | €195,229 | €182,167 | -€13,063 | -6.7% |
| Amounts payable after more than one year | 17 | €69,941 | €61,931 | -€8,010 | -11.5% |
| Financial debts | 170/4 | €69,941 | €61,931 | -€8,010 | -11.5% |
| Amounts payable within one year | 42/48 | €125,288 | €120,235 | -€5,053 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €7,492 | €8,010 | +€518 | +6.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €12,694 | €17,230 | +€4,536 | +35.7% |
| Suppliers | 440/4 | €12,694 | €17,230 | +€4,536 | +35.7% |
| Taxes, remuneration and social security | 45 | €62,847 | €65,915 | +€3,068 | +4.9% |
| Taxes | 450/3 | €16,600 | €21,007 | +€4,407 | +26.5% |
| Remuneration and social security | 454/9 | €46,247 | €44,909 | -€1,339 | -2.9% |
| Other amounts payable | 47/48 | €17,255 | €4,080 | -€13,175 | -76.4% |
| Remuneration, social security and pensions | 62 | €37,459 | €37,308 | -€151 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,304 | €26,832 | +€2,528 | +10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,027 | - | -€17,027 | |
| Other operating charges | 640/8 | €3,658 | €4,194 | +€536 | +14.7% |
| Gross operating margin | 9900 | €149,548 | €140,489 | -€9,059 | -6.1% |
| Operating profit (loss) | 9901 | €67,100 | €72,154 | +€5,054 | +7.5% |
| Financial income | 75/76B | €28 | €1 | -€27 | -95.9% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -95.9% |
| Financial charges | 65/66B | €6,689 | €5,227 | -€1,462 | -21.9% |
| Recurring financial charges | 65 | €6,689 | €5,227 | -€1,462 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €60,439 | €66,929 | +€6,490 | +10.7% |
| Income taxes | 67/77 | €17,012 | €18,825 | +€1,813 | +10.7% |
| Profit (loss) for the period | 9904 | €43,427 | €48,104 | +€4,677 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,427 | €48,104 | +€4,677 | +10.8% |
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 18 October 2026 via checked.be.