FANATECH: what changed
Two fiscal 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.
FANATECH
Largest movements
- Receivables within one year +€31,216
up €31,216 (+8.4%), from €373,079 to €404,295
of which Other amounts receivable: +€28,955
- Cash +€14,871
up €14,871 (+134.4%), from €11,067 to €25,938
mainly Other debts (+€93,028) and Net result for the year (+€48,067)
- Other debts +€93,028
up €93,028 (+382.4%), from €24,329 to €117,356
- Reserves -€69,289
down €69,289 (-22.5%), from €308,301 to €239,012
of which Distributable reserves: -€67,389
- Tax, wage and social debts +€20,786
up €20,786 (+55.3%), from €37,620 to €58,405
- Gross operating margin -€5,100
down €5,100 (-8.8%), from €57,999 to €52,899
- Taxes -€1,988
down €1,988 (-8.3%), from €23,816 to €21,828
- Depreciation +€655
up €655 (+46.3%), from €1,415 to €2,070
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 | €390,538 | €435,577 | +€45,039 | +11.5% |
| Fixed assets | 21/28 | €5,159 | €3,939 | -€1,219 | -23.6% |
| Tangible fixed assets | 22/27 | €5,097 | €3,939 | -€1,158 | -22.7% |
| Plant, machinery and equipment | 23 | €2,298 | €2,145 | -€152 | -6.6% |
| Furniture and vehicles | 24 | €2,799 | €1,794 | -€1,005 | -35.9% |
| Financial fixed assets | 28 | €62 | - | -€62 | |
| Current assets | 29/58 | €385,379 | €431,637 | +€46,258 | +12.0% |
| Amounts receivable within one year | 40/41 | €373,079 | €404,295 | +€31,216 | +8.4% |
| Trade receivables | 40 | €19,602 | €21,863 | +€2,261 | +11.5% |
| Other amounts receivable | 41 | €353,477 | €382,432 | +€28,955 | +8.2% |
| Cash at bank and in hand | 54/58 | €11,067 | €25,938 | +€14,871 | +134.4% |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,404 | +€171 | +13.9% |
| Total equity and liabilities | 10/49 | €390,538 | €435,577 | +€45,039 | +11.5% |
| Equity | 10/15 | €327,301 | €258,012 | -€69,289 | -21.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €308,301 | €239,012 | -€69,289 | -22.5% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | €306,401 | €239,012 | -€67,389 | -22.0% |
| Amounts payable | 17/49 | €63,236 | €177,565 | +€114,329 | +180.8% |
| Amounts payable within one year | 42/48 | €63,236 | €177,565 | +€114,329 | +180.8% |
| Financial debts | 43 | €86 | - | -€86 | |
| Credit institutions | 430/8 | €86 | - | -€86 | |
| Trade debts | 44 | €1,202 | €1,803 | +€601 | +50.0% |
| Suppliers | 440/4 | €1,202 | €1,803 | +€601 | +50.0% |
| Taxes, remuneration and social security | 45 | €37,620 | €58,405 | +€20,786 | +55.3% |
| Taxes | 450/3 | €37,620 | €58,405 | +€20,786 | +55.3% |
| Other amounts payable | 47/48 | €24,329 | €117,356 | +€93,028 | +382.4% |
| Remuneration, social security and pensions | 62 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €2,070 | +€655 | +46.3% |
| Other operating charges | 640/8 | €582 | €696 | +€114 | +19.6% |
| Gross operating margin | 9900 | €57,999 | €52,899 | -€5,100 | -8.8% |
| Operating profit (loss) | 9901 | €56,002 | €50,087 | -€5,915 | -10.6% |
| Financial income | 75/76B | €20,601 | €20,346 | -€254 | -1.2% |
| Recurring financial income | 75 | €20,601 | €20,346 | -€254 | -1.2% |
| Financial charges | 65/66B | €837 | €538 | -€298 | -35.7% |
| Recurring financial charges | 65 | €837 | €538 | -€298 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €75,766 | €69,895 | -€5,871 | -7.7% |
| Income taxes | 67/77 | €23,816 | €21,828 | -€1,988 | -8.3% |
| Profit (loss) for the period | 9904 | €51,950 | €48,067 | -€3,883 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,950 | €48,067 | -€3,883 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.