Falina: 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.
Falina
Largest movements
- Cash +€47,373
up €47,373 (+45.1%), from €105,138 to €152,510
mainly Other debts (+€114,947) and Net result for the year (+€56,982)
- Stocks and contracts +€15,747
up €15,747 (+20.8%), from €75,684 to €91,430
- Tangible fixed assets -€10,164
down €10,164 (-7.7%), from €131,698 to €121,533
of which Other tangible fixed assets: -€8,667
- Deferred charges and accrued income -€4,363
down €4,363 (-19.2%), from €22,763 to €18,400
- Other debts +€114,947
up €114,947 (+592%), from €19,404 to €134,350
- Reserves -€57,981
down €57,981 (-30.2%), from €192,162 to €134,182
- Trade debts -€19,941
down €19,941 (-46.6%), from €42,771 to €22,830
- Tax, wage and social debts +€13,263
up €13,263 (+36.2%), from €36,667 to €49,930
of which Remuneration and social security: +€10,616
- Gross operating margin +€37,141
up €37,141 (+21.1%), from €175,990 to €213,131
- Staff costs +€11,307
up €11,307 (+11.2%), from €100,565 to €111,872
- Depreciation +€8,009
up €8,009 (+371%), from €2,156 to €10,164
- Taxes +€5,786
up €5,786 (+24.0%), from €24,156 to €29,942
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 | €345,829 | €396,142 | +€50,313 | +14.5% |
| Fixed assets | 21/28 | €137,622 | €127,457 | -€10,164 | -7.4% |
| Tangible fixed assets | 22/27 | €131,698 | €121,533 | -€10,164 | -7.7% |
| Furniture and vehicles | 24 | €2,692 | €1,195 | -€1,498 | -55.6% |
| Other tangible fixed assets | 26 | €129,005 | €120,339 | -€8,667 | -6.7% |
| Financial fixed assets | 28 | €5,924 | €5,924 | = | 0.0% |
| Current assets | 29/58 | €208,207 | €268,684 | +€60,477 | +29.0% |
| Stocks and contracts in progress | 3 | €75,684 | €91,430 | +€15,747 | +20.8% |
| Stocks | 30/36 | €75,684 | €91,430 | +€15,747 | +20.8% |
| Amounts receivable within one year | 40/41 | €4,623 | €6,343 | +€1,720 | +37.2% |
| Trade receivables | 40 | €514 | €2,072 | +€1,558 | +303% |
| Other amounts receivable | 41 | €4,110 | €4,271 | +€162 | +3.9% |
| Cash at bank and in hand | 54/58 | €105,138 | €152,510 | +€47,373 | +45.1% |
| Deferred charges and accrued income | 490/1 | €22,763 | €18,400 | -€4,363 | -19.2% |
| Total equity and liabilities | 10/49 | €345,829 | €396,142 | +€50,313 | +14.5% |
| Equity | 10/15 | €227,644 | €169,664 | -€57,981 | -25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €192,162 | €134,182 | -€57,981 | -30.2% |
| Distributable reserves | 133 | €192,162 | €134,182 | -€57,981 | -30.2% |
| Profit (loss) carried forward | 14 | €29,282 | €29,282 | = | 0.0% |
| Amounts payable | 17/49 | €118,185 | €226,478 | +€108,293 | +91.6% |
| Amounts payable within one year | 42/48 | €118,185 | €226,478 | +€108,293 | +91.6% |
| Current portion of amounts payable after more than one year | 42 | €19,343 | €19,368 | +€25 | +0.1% |
| Trade debts | 44 | €42,771 | €22,830 | -€19,941 | -46.6% |
| Suppliers | 440/4 | €42,771 | €22,830 | -€19,941 | -46.6% |
| Taxes, remuneration and social security | 45 | €36,667 | €49,930 | +€13,263 | +36.2% |
| Taxes | 450/3 | €8,287 | €10,935 | +€2,647 | +31.9% |
| Remuneration and social security | 454/9 | €28,380 | €38,995 | +€10,616 | +37.4% |
| Other amounts payable | 47/48 | €19,404 | €134,350 | +€114,947 | +592% |
| Remuneration, social security and pensions | 62 | €100,565 | €111,872 | +€11,307 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,156 | €10,164 | +€8,009 | +371% |
| Other operating charges | 640/8 | €942 | €1,437 | +€495 | +52.5% |
| Gross operating margin | 9900 | €175,990 | €213,131 | +€37,141 | +21.1% |
| Operating profit (loss) | 9901 | €72,327 | €89,657 | +€17,330 | +24.0% |
| Financial income | 75/76B | €0 | €279 | +€279 | +87,169% |
| Recurring financial income | 75 | €0 | €279 | +€279 | +87,169% |
| Financial charges | 65/66B | €1,849 | €3,012 | +€1,163 | +62.9% |
| Recurring financial charges | 65 | €1,849 | €3,012 | +€1,163 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €70,479 | €86,924 | +€16,446 | +23.3% |
| Income taxes | 67/77 | €24,156 | €29,942 | +€5,786 | +24.0% |
| Profit (loss) for the period | 9904 | €46,323 | €56,982 | +€10,659 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,323 | €56,982 | +€10,659 | +23.0% |
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 19 October 2026 via checked.be.