FANI CONSTRUCT: 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.
FANI CONSTRUCT
Largest movements
- Receivables within one year +€25,108
new in 2025: €25,108
of which Trade receivables: +€23,348
- Cash -€4,369
down €4,369 (-15.6%), from €28,047 to €23,678
mainly Receivables within one year (-€25,108) and Trade debts (-€13,534)
- Tangible fixed assets +€3,358
new in 2025: €3,358
- Advances received +€16,520
up €16,520 (+1835.6%), from €900 to €17,420
- Profit (loss) carried forward +€13,987
up €13,987 (+280.1%), from €4,993 to €18,979
- Trade debts -€13,534
down €13,534 (-75.1%), from €18,022 to €4,488
- Tax, wage and social debts +€7,174
up €7,174 (+198.6%), from €3,612 to €10,786
of which Taxes: +€4,754
- Gross operating margin +€19,405
up €19,405 (+33.0%), from €58,737 to €78,142
- Staff costs +€10,456
up €10,456 (+22.8%), from €45,898 to €56,354
- Other operating charges +€1,871
new in 2025: €1,871
- Depreciation +€1,758
new in 2025: €1,758
- Taxes +€1,246
up €1,246 (+43.2%), from €2,882 to €4,128
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 | €28,147 | €52,294 | +€24,147 | +85.8% |
| Fixed assets | 21/28 | - | €3,358 | +€3,358 | |
| Tangible fixed assets | 22/27 | - | €3,358 | +€3,358 | |
| Plant, machinery and equipment | 23 | - | €3,358 | +€3,358 | |
| Current assets | 29/58 | €28,147 | €48,936 | +€20,789 | +73.9% |
| Amounts receivable within one year | 40/41 | - | €25,108 | +€25,108 | |
| Trade receivables | 40 | - | €23,348 | +€23,348 | |
| Other amounts receivable | 41 | - | €1,760 | +€1,760 | |
| Cash at bank and in hand | 54/58 | €28,047 | €23,678 | -€4,369 | -15.6% |
| Deferred charges and accrued income | 490/1 | €100 | €150 | +€50 | +50.0% |
| Total equity and liabilities | 10/49 | €28,147 | €52,294 | +€24,147 | +85.8% |
| Equity | 10/15 | €5,093 | €19,079 | +€13,987 | +274.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,993 | €18,979 | +€13,987 | +280.1% |
| Amounts payable | 17/49 | €23,054 | €33,214 | +€10,160 | +44.1% |
| Amounts payable within one year | 42/48 | €23,054 | €33,214 | +€10,160 | +44.1% |
| Trade debts | 44 | €18,022 | €4,488 | -€13,534 | -75.1% |
| Suppliers | 440/4 | €18,022 | €4,488 | -€13,534 | -75.1% |
| Advances received on contracts in progress | 46 | €900 | €17,420 | +€16,520 | +1835.6% |
| Taxes, remuneration and social security | 45 | €3,612 | €10,786 | +€7,174 | +198.6% |
| Taxes | 450/3 | €3,612 | €8,367 | +€4,754 | +131.6% |
| Remuneration and social security | 454/9 | - | €2,420 | +€2,420 | |
| Other amounts payable | 47/48 | €520 | €520 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €45,898 | €56,354 | +€10,456 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,758 | +€1,758 | |
| Other operating charges | 640/8 | - | €1,871 | +€1,871 | |
| Gross operating margin | 9900 | €58,737 | €78,142 | +€19,405 | +33.0% |
| Operating profit (loss) | 9901 | €12,839 | €18,160 | +€5,321 | +41.4% |
| Financial charges | 65/66B | €43 | €45 | +€2 | +5.3% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €12,797 | €18,115 | +€5,319 | +41.6% |
| Income taxes | 67/77 | €2,882 | €4,128 | +€1,246 | +43.2% |
| Profit (loss) for the period | 9904 | €9,914 | €13,987 | +€4,072 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,914 | €13,987 | +€4,072 | +41.1% |
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 9 October 2026 via checked.be.