FAN & CIE: 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 & CIE
Largest movements
- Cash +€24,299
up €24,299 (+78.2%), from €31,085 to €55,384
mainly Net result for the year (+€15,075) and Investment in fixed assets (net) (+€7,437)
- Tangible fixed assets -€7,892
down €7,892 (-99.4%), from €7,941 to €49
- Receivables within one year -€2,044
down €2,044 (-63.9%), from €3,200 to €1,156
of which Trade receivables: -€2,180
- Profit (loss) carried forward +€15,075
up €15,075 (+43.7%), from €34,510 to €49,585
- Other debts -€866
down €866 (-14.9%), from €5,815 to €4,949
- Gross operating margin -€4,757
down €4,757 (-17.3%), from €27,465 to €22,708
- Depreciation -€4,347
down €4,347 (-90.5%), from €4,802 to €455
- Other operating charges +€563
up €563 (+77.4%), from €728 to €1,291
- Financial income +€302
up €302 (+3,950%), from €8 to €310
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 | €42,345 | €56,589 | +€14,244 | +33.6% |
| Fixed assets | 21/28 | €7,941 | €49 | -€7,892 | -99.4% |
| Tangible fixed assets | 22/27 | €7,941 | €49 | -€7,892 | -99.4% |
| Furniture and vehicles | 24 | €7,941 | €49 | -€7,892 | -99.4% |
| Current assets | 29/58 | €34,405 | €56,540 | +€22,136 | +64.3% |
| Amounts receivable within one year | 40/41 | €3,200 | €1,156 | -€2,044 | -63.9% |
| Trade receivables | 40 | €3,200 | €1,020 | -€2,180 | -68.1% |
| Other amounts receivable | 41 | - | €136 | +€136 | |
| Cash at bank and in hand | 54/58 | €31,085 | €55,384 | +€24,299 | +78.2% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €42,345 | €56,589 | +€14,244 | +33.6% |
| Equity | 10/15 | €36,510 | €51,585 | +€15,075 | +41.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,510 | €49,585 | +€15,075 | +43.7% |
| Amounts payable | 17/49 | €5,836 | €5,005 | -€831 | -14.2% |
| Amounts payable within one year | 42/48 | €5,836 | €5,005 | -€831 | -14.2% |
| Trade debts | 44 | - | €35 | +€35 | |
| Suppliers | 440/4 | - | €35 | +€35 | |
| Taxes, remuneration and social security | 45 | €20 | €20 | = | 0.0% |
| Taxes | 450/3 | €20 | €20 | = | 0.0% |
| Other amounts payable | 47/48 | €5,815 | €4,949 | -€866 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,802 | €455 | -€4,347 | -90.5% |
| Other operating charges | 640/8 | €728 | €1,291 | +€563 | +77.4% |
| Gross operating margin | 9900 | €27,465 | €22,708 | -€4,757 | -17.3% |
| Operating profit (loss) | 9901 | €21,936 | €20,962 | -€973 | -4.4% |
| Financial income | 75/76B | €8 | €310 | +€302 | +3,950% |
| Recurring financial income | 75 | €8 | €310 | +€302 | +3,950% |
| Financial charges | 65/66B | €47 | €240 | +€194 | +416% |
| Recurring financial charges | 65 | €47 | €240 | +€194 | +416% |
| Profit (loss) for the period before taxes | 9903 | €21,897 | €21,032 | -€865 | -3.9% |
| Income taxes | 67/77 | €6,023 | €5,957 | -€66 | -1.1% |
| Profit (loss) for the period | 9904 | €15,874 | €15,075 | -€799 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,874 | €15,075 | -€799 | -5.0% |
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 30 October 2026 via checked.be.