FANCY CAKE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FANCY CAKE
Largest movements
- Tangible fixed assets -€8,389
down €8,389 (-25.3%), from €33,094 to €24,705
of which Furniture and vehicles: -€6,762
- Cash -€6,971
down €6,971 (-56.4%), from €12,356 to €5,385
mainly Net result for the year (-€11,462) and Debts after one year (-€5,887)
- Receivables within one year +€908
new in 2025: €908
- Profit (loss) carried forward -€11,462
down €11,462 (-132%), from -€8,660 to -€20,122
- Debts after one year -€5,887
down €5,887 (-31.8%), from €18,525 to €12,638
- Short-term financial debts +€2,130
up €2,130 (+8.2%), from €26,093 to €28,223
- Gross operating margin -€13,502
down €13,502 (-80.6%), from €16,757 to €3,255
- Depreciation -€1,934
down €1,934 (-18.0%), from €10,736 to €8,802
- Other operating charges -€1,005
down €1,005 (-49.9%), from €2,013 to €1,008
- Financial charges -€484
down €484 (-9.1%), from €5,317 to €4,833
of which Financial charges: -€743
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,874 | €42,115 | -€14,759 | -26.0% |
| Fixed assets | 21/28 | €37,144 | €28,755 | -€8,389 | -22.6% |
| Tangible fixed assets | 22/27 | €33,094 | €24,705 | -€8,389 | -25.3% |
| Plant, machinery and equipment | 23 | €6,619 | €4,992 | -€1,627 | -24.6% |
| Furniture and vehicles | 24 | €26,475 | €19,713 | -€6,762 | -25.5% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €19,730 | €13,360 | -€6,370 | -32.3% |
| Stocks and contracts in progress | 3 | €7,374 | €7,067 | -€307 | -4.2% |
| Stocks | 30/36 | €7,374 | €7,067 | -€307 | -4.2% |
| Amounts receivable within one year | 40/41 | - | €908 | +€908 | |
| Trade receivables | 40 | - | €908 | +€908 | |
| Cash at bank and in hand | 54/58 | €12,356 | €5,385 | -€6,971 | -56.4% |
| Total equity and liabilities | 10/49 | €56,874 | €42,115 | -€14,759 | -26.0% |
| Equity | 10/15 | -€600 | -€12,062 | -€11,462 | -1,910% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,660 | -€20,122 | -€11,462 | -132% |
| Amounts payable | 17/49 | €57,474 | €54,177 | -€3,297 | -5.7% |
| Amounts payable after more than one year | 17 | €18,525 | €12,638 | -€5,887 | -31.8% |
| Financial debts | 170/4 | €18,525 | €12,638 | -€5,887 | -31.8% |
| Amounts payable within one year | 42/48 | €38,949 | €41,539 | +€2,590 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €5,617 | €5,887 | +€270 | +4.8% |
| Financial debts | 43 | €26,093 | €28,223 | +€2,130 | +8.2% |
| Other loans | 439 | €26,093 | €28,223 | +€2,130 | +8.2% |
| Trade debts | 44 | €88 | - | -€88 | |
| Suppliers | 440/4 | €88 | - | -€88 | |
| Taxes, remuneration and social security | 45 | €7,151 | €7,429 | +€278 | +3.9% |
| Taxes | 450/3 | €7,151 | €7,429 | +€278 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,736 | €8,802 | -€1,934 | -18.0% |
| Other operating charges | 640/8 | €2,013 | €1,008 | -€1,005 | -49.9% |
| Gross operating margin | 9900 | €16,757 | €3,255 | -€13,502 | -80.6% |
| Operating profit (loss) | 9901 | €4,008 | -€6,555 | -€10,563 | |
| Financial charges | 65/66B | €5,317 | €4,833 | -€484 | -9.1% |
| Recurring financial charges | 65 | €4,851 | €4,108 | -€743 | -15.3% |
| Non-recurring financial charges | 66B | €466 | €725 | +€259 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,309 | -€11,388 | -€10,079 | -770% |
| Income taxes | 67/77 | - | €74 | +€74 | |
| Profit (loss) for the period | 9904 | -€1,309 | -€11,462 | -€10,153 | -776% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,309 | -€11,462 | -€10,153 | -776% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.