FAN CENTER: 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.
FAN CENTER
Largest movements
- Tangible fixed assets +€9,279
up €9,279 (+91.1%), from €10,181 to €19,460
- Cash +€5,240
up €5,240 (+68.2%), from €7,686 to €12,926
mainly Net result for the year (+€17,461) and Depreciation (+€2,299)
- Receivables within one year +€1,314
up €1,314 (+24.3%), from €5,398 to €6,712
of which Trade receivables: +€1,262
- Profit (loss) carried forward +€17,461
up €17,461, from -€15,918 to €1,543
- Trade debts -€2,979
down €2,979 (-56.3%), from €5,286 to €2,308
- Tax, wage and social debts +€1,417
new in 2025: €1,417
- Gross operating margin +€12,795
up €12,795 (+98.9%), from €12,940 to €25,736
- Other operating charges +€3,952
up €3,952 (+470%), from €841 to €4,793
- Taxes +€1,032
new in 2025: €1,032
- Depreciation +€968
up €968 (+72.8%), from €1,331 to €2,299
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 | €25,175 | €41,075 | +€15,900 | +63.2% |
| Fixed assets | 21/28 | €10,181 | €19,460 | +€9,279 | +91.1% |
| Tangible fixed assets | 22/27 | €10,181 | €19,460 | +€9,279 | +91.1% |
| Plant, machinery and equipment | 23 | €10,181 | €19,460 | +€9,279 | +91.1% |
| Current assets | 29/58 | €14,994 | €21,615 | +€6,621 | +44.2% |
| Amounts receivable within one year | 40/41 | €5,398 | €6,712 | +€1,314 | +24.3% |
| Trade receivables | 40 | €5,398 | €6,660 | +€1,262 | +23.4% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Current investments | 50/53 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,686 | €12,926 | +€5,240 | +68.2% |
| Deferred charges and accrued income | 490/1 | €1,868 | €1,935 | +€67 | +3.6% |
| Total equity and liabilities | 10/49 | €25,175 | €41,075 | +€15,900 | +63.2% |
| Equity | 10/15 | €9,082 | €26,543 | +€17,461 | +192% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,918 | €1,543 | +€17,461 | |
| Amounts payable | 17/49 | €16,094 | €14,532 | -€1,562 | -9.7% |
| Amounts payable within one year | 42/48 | €16,094 | €14,532 | -€1,562 | -9.7% |
| Trade debts | 44 | €5,286 | €2,308 | -€2,979 | -56.3% |
| Suppliers | 440/4 | €5,286 | €2,308 | -€2,979 | -56.3% |
| Taxes, remuneration and social security | 45 | - | €1,417 | +€1,417 | |
| Taxes | 450/3 | - | €1,417 | +€1,417 | |
| Other amounts payable | 47/48 | €10,807 | €10,807 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €2,299 | +€968 | +72.8% |
| Other operating charges | 640/8 | €841 | €4,793 | +€3,952 | +470% |
| Gross operating margin | 9900 | €12,940 | €25,736 | +€12,795 | +98.9% |
| Operating profit (loss) | 9901 | €10,769 | €18,644 | +€7,875 | +73.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €157 | €154 | -€3 | -2.1% |
| Recurring financial charges | 65 | €157 | €154 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €10,612 | €18,494 | +€7,882 | +74.3% |
| Income taxes | 67/77 | - | €1,032 | +€1,032 | |
| Profit (loss) for the period | 9904 | €10,612 | €17,461 | +€6,850 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,612 | €17,461 | +€6,850 | +64.5% |
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 24 October 2026 via checked.be.