FANICLEAN: 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.
FANICLEAN
Largest movements
- Receivables within one year +€7,141
up €7,141 (+26.4%), from €27,072 to €34,214
of which Other amounts receivable: +€6,681
- Other debts +€5,000
up €5,000 (+26.3%), from €19,000 to €24,000
- Profit (loss) carried forward +€838
up €838 (+21.2%), from €3,958 to €4,796
- Trade debts +€678
up €678 (+34.5%), from €1,963 to €2,641
- Tax, wage and social debts +€356
up €356 (+26.9%), from €1,320 to €1,676
- Gross operating margin +€3,122
up €3,122 (+13.7%), from €22,859 to €25,981
- Depreciation -€1,195
down €1,195 (-100%), from €1,195 to €0
- Other operating charges -€480
down €480 (-46.0%), from €1,044 to €564
- Financial charges -€320
down €320 (-21.1%), from €1,516 to €1,196
- Taxes -€260
down €260 (-27.3%), from €956 to €695
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.
Derived cash bridge
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 | €27,378 | €34,214 | +€6,835 | +25.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €27,378 | €34,214 | +€6,835 | +25.0% |
| Amounts receivable within one year | 40/41 | €27,072 | €34,214 | +€7,141 | +26.4% |
| Trade receivables | 40 | €4,300 | €4,760 | +€460 | +10.7% |
| Other amounts receivable | 41 | €22,772 | €29,454 | +€6,681 | +29.3% |
| Cash at bank and in hand | 54/58 | €177 | - | -€177 | |
| Deferred charges and accrued income | 490/1 | €129 | - | -€129 | |
| Total equity and liabilities | 10/49 | €27,378 | €34,214 | +€6,835 | +25.0% |
| Equity | 10/15 | €5,058 | €5,896 | +€838 | +16.6% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,958 | €4,796 | +€838 | +21.2% |
| Amounts payable | 17/49 | €22,320 | €28,317 | +€5,997 | +26.9% |
| Amounts payable within one year | 42/48 | €22,284 | €28,317 | +€6,034 | +27.1% |
| Trade debts | 44 | €1,963 | €2,641 | +€678 | +34.5% |
| Suppliers | 440/4 | €1,963 | €2,641 | +€678 | +34.5% |
| Taxes, remuneration and social security | 45 | €1,320 | €1,676 | +€356 | +26.9% |
| Taxes | 450/3 | €1,320 | €1,676 | +€356 | +26.9% |
| Other amounts payable | 47/48 | €19,000 | €24,000 | +€5,000 | +26.3% |
| Accrued charges and deferred income | 492/3 | €37 | €0 | -€37 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €0 | -€1,195 | -100% |
| Other operating charges | 640/8 | €1,044 | €564 | -€480 | -46.0% |
| Gross operating margin | 9900 | €22,859 | €25,981 | +€3,122 | +13.7% |
| Operating profit (loss) | 9901 | €20,620 | €25,417 | +€4,798 | +23.3% |
| Financial income | 75/76B | €1,125 | €1,312 | +€187 | +16.6% |
| Recurring financial income | 75 | €1,125 | €1,312 | +€187 | +16.6% |
| Financial charges | 65/66B | €1,516 | €1,196 | -€320 | -21.1% |
| Recurring financial charges | 65 | €1,516 | €1,196 | -€320 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €20,228 | €25,533 | +€5,305 | +26.2% |
| Income taxes | 67/77 | €956 | €695 | -€260 | -27.3% |
| Profit (loss) for the period | 9904 | €19,273 | €24,838 | +€5,565 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,273 | €24,838 | +€5,565 | +28.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.