FANAS: 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.
FANAS
Largest movements
- Tangible fixed assets -€26,725
down €26,725 (-3.8%), from €710,045 to €683,320
- Debts after one year -€26,841
down €26,841 (-5.6%), from €482,361 to €455,520
- Other debts +€10,118
up €10,118 (+61.1%), from €16,570 to €26,689
- Profit (loss) carried forward -€8,588
down €8,588 (-11.3%), from -€76,137 to -€84,725
- Gross operating margin +€3,626
up €3,626 (+12.5%), from €29,035 to €32,661
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 | €784,099 | €757,433 | -€26,666 | -3.4% |
| Fixed assets | 21/28 | €710,045 | €683,320 | -€26,725 | -3.8% |
| Tangible fixed assets | 22/27 | €710,045 | €683,320 | -€26,725 | -3.8% |
| Land and buildings | 22 | €710,045 | €683,320 | -€26,725 | -3.8% |
| Current assets | 29/58 | €74,054 | €74,113 | +€59 | +0.1% |
| Amounts receivable within one year | 40/41 | €63,821 | €64,436 | +€615 | +1.0% |
| Other amounts receivable | 41 | €63,821 | €64,436 | +€615 | +1.0% |
| Cash at bank and in hand | 54/58 | €8,611 | €8,004 | -€607 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,673 | +€51 | +3.1% |
| Total equity and liabilities | 10/49 | €784,099 | €757,433 | -€26,666 | -3.4% |
| Equity | 10/15 | €279,383 | €270,795 | -€8,588 | -3.1% |
| Contributions | 10/11 | €355,520 | €355,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,137 | -€84,725 | -€8,588 | -11.3% |
| Amounts payable | 17/49 | €504,716 | €486,638 | -€18,078 | -3.6% |
| Amounts payable after more than one year | 17 | €482,361 | €455,520 | -€26,841 | -5.6% |
| Financial debts | 170/4 | €482,361 | €455,520 | -€26,841 | -5.6% |
| Amounts payable within one year | 42/48 | €20,733 | €29,446 | +€8,712 | +42.0% |
| Trade debts | 44 | €4,163 | €2,757 | -€1,406 | -33.8% |
| Suppliers | 440/4 | €4,163 | €2,757 | -€1,406 | -33.8% |
| Other amounts payable | 47/48 | €16,570 | €26,689 | +€10,118 | +61.1% |
| Accrued charges and deferred income | 492/3 | €1,622 | €1,673 | +€51 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,725 | €26,725 | = | 0.0% |
| Other operating charges | 640/8 | €7,618 | €7,853 | +€234 | +3.1% |
| Gross operating margin | 9900 | €29,035 | €32,661 | +€3,626 | +12.5% |
| Operating profit (loss) | 9901 | -€5,308 | -€1,917 | +€3,392 | +63.9% |
| Financial income | 75/76B | €615 | €615 | = | 0.0% |
| Recurring financial income | 75 | €615 | €615 | = | 0.0% |
| Financial charges | 65/66B | €7,246 | €7,287 | +€41 | +0.6% |
| Recurring financial charges | 65 | €7,246 | €7,287 | +€41 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,939 | -€8,588 | +€3,350 | +28.1% |
| Profit (loss) for the period | 9904 | -€11,939 | -€8,588 | +€3,350 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,939 | -€8,588 | +€3,350 | +28.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.