Fanchon: 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.
Fanchon
Largest movements
- Tangible fixed assets -€28,185
down €28,185 (-19.6%), from €144,084 to €115,899
of which Plant, machinery and equipment: -€15,614
- Receivables within one year +€15,200
up €15,200 (+950.0%), from €1,600 to €16,800
- Cash +€3,431
up €3,431 (+22348.9%), from €15 to €3,446
mainly Depreciation (+€28,185) and Net result for the year (+€10,979)
- Profit (loss) carried forward +€10,979
up €10,979 (+8.2%), from -€134,220 to -€123,241
- Revaluation surpluses -€10,000
down €10,000 (-10.0%), from €99,960 to €89,960
- Debts after one year -€8,910
down €8,910 (-12.2%), from €72,949 to €64,038
- Current portion of long-term debt -€3,981
down €3,981 (-30.9%), from €12,891 to €8,910
- Gross operating margin -€2,336
down €2,336 (-4.7%), from €49,985 to €47,649
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 | €145,700 | €136,145 | -€9,555 | -6.6% |
| Fixed assets | 21/28 | €144,084 | €115,899 | -€28,185 | -19.6% |
| Tangible fixed assets | 22/27 | €144,084 | €115,899 | -€28,185 | -19.6% |
| Land and buildings | 22 | €116,940 | €104,369 | -€12,571 | -10.7% |
| Plant, machinery and equipment | 23 | €27,144 | €11,530 | -€15,614 | -57.5% |
| Current assets | 29/58 | €1,615 | €20,246 | +€18,631 | +1153.3% |
| Amounts receivable within one year | 40/41 | €1,600 | €16,800 | +€15,200 | +950.0% |
| Other amounts receivable | 41 | €1,600 | €16,800 | +€15,200 | +950.0% |
| Cash at bank and in hand | 54/58 | €15 | €3,446 | +€3,431 | +22348.9% |
| Total equity and liabilities | 10/49 | €145,700 | €136,145 | -€9,555 | -6.6% |
| Equity | 10/15 | €54,840 | €55,818 | +€979 | +1.8% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Capital | 10 | €81,000 | €81,000 | = | 0.0% |
| Issued capital | 100 | €81,000 | €81,000 | = | 0.0% |
| Revaluation surpluses | 12 | €99,960 | €89,960 | -€10,000 | -10.0% |
| Reserves | 13 | €8,100 | €8,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,100 | €8,100 | = | 0.0% |
| Legal reserve | 130 | €8,100 | €8,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,220 | -€123,241 | +€10,979 | +8.2% |
| Amounts payable | 17/49 | €90,860 | €80,327 | -€10,533 | -11.6% |
| Amounts payable after more than one year | 17 | €72,949 | €64,038 | -€8,910 | -12.2% |
| Financial debts | 170/4 | €72,949 | €64,038 | -€8,910 | -12.2% |
| Amounts payable within one year | 42/48 | €17,911 | €16,288 | -€1,623 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €12,891 | €8,910 | -€3,981 | -30.9% |
| Trade debts | 44 | €20 | €1,120 | +€1,100 | +5500.0% |
| Suppliers | 440/4 | €20 | €1,120 | +€1,100 | +5500.0% |
| Other amounts payable | 47/48 | €5,000 | €6,259 | +€1,259 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,185 | €28,185 | = | 0.0% |
| Other operating charges | 640/8 | €6,456 | €6,658 | +€202 | +3.1% |
| Gross operating margin | 9900 | €49,985 | €47,649 | -€2,336 | -4.7% |
| Operating profit (loss) | 9901 | €15,344 | €12,805 | -€2,539 | -16.5% |
| Financial charges | 65/66B | €2,283 | €1,827 | -€457 | -20.0% |
| Recurring financial charges | 65 | €2,283 | €1,827 | -€457 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €13,060 | €10,979 | -€2,082 | -15.9% |
| Profit (loss) for the period | 9904 | €13,060 | €10,979 | -€2,082 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,060 | €10,979 | -€2,082 | -15.9% |
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 4 October 2026 via checked.be.