FALLYER: 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.
FALLYER
Largest movements
- Cash -€11,764
down €11,764 (-93.1%), from €12,640 to €876
mainly Receivables within one year (-€11,255) and Trade debts (-€5,278)
- Receivables within one year +€11,255
up €11,255 (+16.4%), from €68,518 to €79,772
of which Other amounts receivable: +€14,238
- Stocks and contracts +€1,137
up €1,137 (+181%), from €627 to €1,765
- Accrued charges and deferred income +€6,688
new in 2024: €6,688
- Trade debts -€5,278
down €5,278 (-29.0%), from €18,204 to €12,926
- Gross operating margin -€17,323
down €17,323, from €16,731 to -€592
- Taxes -€1,607
down €1,607 (-92.0%), from €1,747 to €140
- Financial income +€704
up €704 (+67.3%), from €1,046 to €1,751
- Other operating charges -€581
down €581 (-43.8%), from €1,325 to €744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,885 | €84,787 | -€97 | -0.1% |
| Fixed assets | 21/28 | €1,581 | €957 | -€624 | -39.5% |
| Tangible fixed assets | 22/27 | €1,408 | €784 | -€624 | -44.3% |
| Plant, machinery and equipment | 23 | €1,408 | €784 | -€624 | -44.3% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €83,304 | €83,830 | +€526 | +0.6% |
| Stocks and contracts in progress | 3 | €627 | €1,765 | +€1,137 | +181% |
| Stocks | 30/36 | €627 | €1,765 | +€1,137 | +181% |
| Amounts receivable within one year | 40/41 | €68,518 | €79,772 | +€11,255 | +16.4% |
| Trade receivables | 40 | €46,792 | €43,808 | -€2,984 | -6.4% |
| Other amounts receivable | 41 | €21,726 | €35,964 | +€14,238 | +65.5% |
| Cash at bank and in hand | 54/58 | €12,640 | €876 | -€11,764 | -93.1% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,417 | -€102 | -6.7% |
| Total equity and liabilities | 10/49 | €84,885 | €84,787 | -€97 | -0.1% |
| Equity | 10/15 | €63,052 | €62,337 | -€714 | -1.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,385 | €15,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €13,526 | €13,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,075 | €28,360 | -€714 | -2.5% |
| Amounts payable | 17/49 | €21,833 | €22,450 | +€617 | +2.8% |
| Amounts payable within one year | 42/48 | €21,833 | €15,762 | -€6,071 | -27.8% |
| Trade debts | 44 | €18,204 | €12,926 | -€5,278 | -29.0% |
| Suppliers | 440/4 | €18,204 | €12,926 | -€5,278 | -29.0% |
| Taxes, remuneration and social security | 45 | €3,629 | €2,836 | -€793 | -21.9% |
| Taxes | 450/3 | €3,629 | €2,836 | -€793 | -21.9% |
| Accrued charges and deferred income | 492/3 | - | €6,688 | +€6,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €624 | -€26 | -4.0% |
| Other operating charges | 640/8 | €1,325 | €744 | -€581 | -43.8% |
| Gross operating margin | 9900 | €16,731 | -€592 | -€17,323 | |
| Operating profit (loss) | 9901 | €14,756 | -€1,960 | -€16,716 | |
| Financial income | 75/76B | €1,046 | €1,751 | +€704 | +67.3% |
| Recurring financial income | 75 | €1,046 | €1,751 | +€704 | +67.3% |
| Financial charges | 65/66B | €447 | €365 | -€82 | -18.3% |
| Recurring financial charges | 65 | €447 | €365 | -€82 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €15,355 | -€575 | -€15,930 | |
| Income taxes | 67/77 | €1,747 | €140 | -€1,607 | -92.0% |
| Profit (loss) for the period | 9904 | €13,608 | -€714 | -€14,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,608 | -€714 | -€14,323 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.