FaLa: what changed
Two fiscal 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.
FaLa
Largest movements
- Current investments +€54,000
new in 2025: €54,000
- Receivables within one year +€6,835
new in 2025: €6,835
- Cash -€1,254
down €1,254 (-2.3%), from €54,224 to €52,970
mainly Current investments (-€54,000) and Tax, wage and social debts (-€9,894)
- Debts after one year +€54,000
new in 2025: €54,000
- Other debts +€18,532
up €18,532 (+75.9%), from €24,427 to €42,959
- Tax, wage and social debts -€9,894
down €9,894 (-36.1%), from €27,432 to €17,538
- Profit (loss) carried forward -€4,143
down €4,143, from €9 to -€4,133
- Turnover -€36,297
down €36,297 (-26.8%), from €135,470 to €99,173
- Gross operating margin -€33,755
down €33,755, from €33,349 to -€406
- Taxes -€7,606
down €7,606 (-97.9%), from €7,771 to €165
- Purchases and services -€2,542
down €2,542 (-2.5%), from €102,121 to €99,579
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.
Cash bridge derived
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 | €64,742 | €123,213 | +€58,471 | +90.3% |
| Fixed assets | 21/28 | €8,362 | €7,162 | -€1,200 | -14.3% |
| Tangible fixed assets | 22/27 | €8,212 | €7,012 | -€1,200 | -14.6% |
| Furniture and vehicles | 24 | €5,901 | €4,959 | -€943 | -16.0% |
| Other tangible fixed assets | 26 | €2,311 | €2,054 | -€257 | -11.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €56,380 | €116,050 | +€59,670 | +105.8% |
| Amounts receivable within one year | 40/41 | - | €6,835 | +€6,835 | |
| Other amounts receivable | 41 | - | €6,835 | +€6,835 | |
| Current investments | 50/53 | - | €54,000 | +€54,000 | |
| Cash at bank and in hand | 54/58 | €54,224 | €52,970 | -€1,254 | -2.3% |
| Deferred charges and accrued income | 490/1 | €2,157 | €2,246 | +€89 | +4.1% |
| Total equity and liabilities | 10/49 | €64,742 | €123,213 | +€58,471 | +90.3% |
| Equity | 10/15 | €9,309 | €5,167 | -€4,143 | -44.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,300 | €3,300 | = | 0.0% |
| Distributable reserves | 133 | €3,300 | €3,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9 | -€4,133 | -€4,143 | |
| Amounts payable | 17/49 | €55,433 | €118,046 | +€62,613 | +113.0% |
| Amounts payable after more than one year | 17 | - | €54,000 | +€54,000 | |
| Financial debts | 170/4 | - | €54,000 | +€54,000 | |
| Amounts payable within one year | 42/48 | €55,433 | €64,046 | +€8,613 | +15.5% |
| Trade debts | 44 | €3,573 | €3,549 | -€24 | -0.7% |
| Suppliers | 440/4 | €3,573 | €3,549 | -€24 | -0.7% |
| Taxes, remuneration and social security | 45 | €27,432 | €17,538 | -€9,894 | -36.1% |
| Taxes | 450/3 | €27,432 | €17,538 | -€9,894 | -36.1% |
| Other amounts payable | 47/48 | €24,427 | €42,959 | +€18,532 | +75.9% |
| Turnover | 70 | €135,470 | €99,173 | -€36,297 | -26.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,121 | €99,579 | -€2,542 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €1,200 | -€94 | -7.3% |
| Other operating charges | 640/8 | €934 | €1,994 | +€1,060 | +113.5% |
| Gross operating margin | 9900 | €33,349 | -€406 | -€33,755 | |
| Operating profit (loss) | 9901 | €31,122 | -€3,599 | -€34,721 | |
| Financial charges | 65/66B | €187 | €378 | +€191 | +101.9% |
| Recurring financial charges | 65 | €187 | €378 | +€191 | +101.9% |
| Profit (loss) for the period before taxes | 9903 | €30,934 | -€3,978 | -€34,912 | |
| Income taxes | 67/77 | €7,771 | €165 | -€7,606 | -97.9% |
| Profit (loss) for the period | 9904 | €23,164 | -€4,143 | -€27,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,164 | -€4,143 | -€27,306 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.