FANG & CO: 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.
FANG & CO
Largest movements
- Receivables within one year +€25,172
up €25,172 (+66.3%), from €37,952 to €63,124
of which Other amounts receivable: +€23,173
- Cash +€9,905
up €9,905 (+349%), from €2,838 to €12,743
mainly Trade debts (+€15,819) and Tax, wage and social debts (+€15,131)
- Intangible fixed assets -€3,566
down €3,566 (-24.9%), from €14,325 to €10,759
- Deferred charges and accrued income +€968
new in 2024: €968
- Trade debts +€15,819
up €15,819 (+124%), from €12,736 to €28,555
- Tax, wage and social debts +€15,131
up €15,131 (+28.8%), from €52,534 to €67,665
of which Remuneration and social security: +€8,562
- Profit (loss) carried forward +€9,978
up €9,978 (+16.7%), from -€59,688 to -€49,710
- Debts after one year -€8,268
down €8,268 (-44.7%), from €18,510 to €10,242
- Other debts -€4,285
down €4,285 (-42.9%), from €10,000 to €5,715
- Staff costs +€16,504
up €16,504 (+16.7%), from €98,778 to €115,282
- Financial charges -€8,784
down €8,784 (-49.6%), from €17,727 to €8,943
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,630 | €96,209 | +€31,579 | +48.9% |
| Fixed assets | 21/28 | €22,829 | €18,400 | -€4,429 | -19.4% |
| Intangible fixed assets | 21 | €14,325 | €10,759 | -€3,566 | -24.9% |
| Tangible fixed assets | 22/27 | €7,904 | €7,041 | -€863 | -10.9% |
| Furniture and vehicles | 24 | €4,447 | €1,444 | -€3,003 | -67.5% |
| Other tangible fixed assets | 26 | €3,457 | €5,597 | +€2,140 | +61.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €41,801 | €77,809 | +€36,008 | +86.1% |
| Stocks and contracts in progress | 3 | €1,011 | €974 | -€37 | -3.7% |
| Stocks | 30/36 | €1,011 | €974 | -€37 | -3.7% |
| Amounts receivable within one year | 40/41 | €37,952 | €63,124 | +€25,172 | +66.3% |
| Trade receivables | 40 | €2,386 | €4,385 | +€1,999 | +83.8% |
| Other amounts receivable | 41 | €35,566 | €58,739 | +€23,173 | +65.2% |
| Cash at bank and in hand | 54/58 | €2,838 | €12,743 | +€9,905 | +349% |
| Deferred charges and accrued income | 490/1 | - | €968 | +€968 | |
| Total equity and liabilities | 10/49 | €64,630 | €96,209 | +€31,579 | +48.9% |
| Equity | 10/15 | -€39,688 | -€29,710 | +€9,978 | +25.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,688 | -€49,710 | +€9,978 | +16.7% |
| Amounts payable | 17/49 | €104,318 | €125,919 | +€21,601 | +20.7% |
| Amounts payable after more than one year | 17 | €18,510 | €10,242 | -€8,268 | -44.7% |
| Advances received on contracts in progress | 176 | €18,510 | €10,242 | -€8,268 | -44.7% |
| Amounts payable within one year | 42/48 | €85,808 | €114,020 | +€28,212 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €8,009 | €8,268 | +€259 | +3.2% |
| Trade debts | 44 | €12,736 | €28,555 | +€15,819 | +124% |
| Suppliers | 440/4 | €12,736 | €28,555 | +€15,819 | +124% |
| Advances received on contracts in progress | 46 | €2,529 | €3,817 | +€1,288 | +50.9% |
| Taxes, remuneration and social security | 45 | €52,534 | €67,665 | +€15,131 | +28.8% |
| Taxes | 450/3 | €20,748 | €27,317 | +€6,569 | +31.7% |
| Remuneration and social security | 454/9 | €31,786 | €40,348 | +€8,562 | +26.9% |
| Other amounts payable | 47/48 | €10,000 | €5,715 | -€4,285 | -42.9% |
| Accrued charges and deferred income | 492/3 | - | €1,657 | +€1,657 | |
| Remuneration, social security and pensions | 62 | €98,778 | €115,282 | +€16,504 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €7,966 | +€234 | +3.0% |
| Other operating charges | 640/8 | €1,830 | €999 | -€831 | -45.4% |
| Gross operating margin | 9900 | €142,487 | €141,237 | -€1,250 | -0.9% |
| Operating profit (loss) | 9901 | €34,147 | €16,990 | -€17,157 | -50.2% |
| Financial income | 75/76B | €760 | €1,931 | +€1,171 | +154% |
| Recurring financial income | 75 | €760 | €1,931 | +€1,171 | +154% |
| Financial charges | 65/66B | €17,727 | €8,943 | -€8,784 | -49.6% |
| Recurring financial charges | 65 | €17,727 | €8,943 | -€8,784 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €17,180 | €9,978 | -€7,202 | -41.9% |
| Profit (loss) for the period | 9904 | €17,180 | €9,978 | -€7,202 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,180 | €9,978 | -€7,202 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.