FANDAK: 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.
FANDAK
Largest movements
- Financial fixed assets -€9,000
no longer reported in 2025 (was €9,000)
- Cash +€1,879
up €1,879 (+35.4%), from €5,315 to €7,194
mainly Investment in fixed assets (net) (+€9,000) and Receivables within one year (+€911)
- Receivables within one year -€911
down €911 (-9.2%), from €9,861 to €8,949
- Deferred charges and accrued income -€432
no longer reported in 2025 (was €432)
- Tax, wage and social debts -€4,518
no longer reported in 2025 (was €4,518)
- Profit (loss) carried forward -€3,857
new in 2025: -€3,857
- Gross operating margin -€18,845
down €18,845, from €15,658 to -€3,187
- Taxes -€3,237
no longer reported in 2025 (was €3,237)
- Other operating charges -€2,662
down €2,662 (-83.7%), from €3,181 to €520
- Staff costs -€664
no longer reported in 2025 (was €664)
- Financial income -€199
no longer reported in 2025 (was €199)
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 | €24,608 | €16,143 | -€8,465 | -34.4% |
| Fixed assets | 21/28 | €9,000 | - | -€9,000 | |
| Financial fixed assets | 28 | €9,000 | - | -€9,000 | |
| Current assets | 29/58 | €15,608 | €16,143 | +€535 | +3.4% |
| Amounts receivable within one year | 40/41 | €9,861 | €8,949 | -€911 | -9.2% |
| Other amounts receivable | 41 | €9,861 | €8,949 | -€911 | -9.2% |
| Cash at bank and in hand | 54/58 | €5,315 | €7,194 | +€1,879 | +35.4% |
| Deferred charges and accrued income | 490/1 | €432 | - | -€432 | |
| Total equity and liabilities | 10/49 | €24,608 | €16,143 | -€8,465 | -34.4% |
| Equity | 10/15 | €20,000 | €16,143 | -€3,857 | -19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,857 | -€3,857 | |
| Amounts payable | 17/49 | €4,608 | - | -€4,608 | |
| Amounts payable within one year | 42/48 | €4,608 | - | -€4,608 | |
| Trade debts | 44 | €90 | - | -€90 | |
| Suppliers | 440/4 | €90 | - | -€90 | |
| Taxes, remuneration and social security | 45 | €4,518 | - | -€4,518 | |
| Taxes | 450/3 | €4,518 | - | -€4,518 | |
| Remuneration, social security and pensions | 62 | €664 | - | -€664 | |
| Other operating charges | 640/8 | €3,181 | €520 | -€2,662 | -83.7% |
| Gross operating margin | 9900 | €15,658 | -€3,187 | -€18,845 | |
| Operating profit (loss) | 9901 | €11,813 | -€3,707 | -€15,520 | |
| Financial income | 75/76B | €199 | - | -€199 | |
| Recurring financial income | 75 | €199 | - | -€199 | |
| Financial charges | 65/66B | €234 | €150 | -€84 | -35.8% |
| Recurring financial charges | 65 | €234 | €150 | -€84 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €11,778 | -€3,857 | -€15,635 | |
| Income taxes | 67/77 | €3,237 | - | -€3,237 | |
| Profit (loss) for the period | 9904 | €8,542 | -€3,857 | -€12,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,542 | -€3,857 | -€12,398 |
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 3 October 2026 via checked.be.