FANIDA LOGISTIC: 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.
FANIDA LOGISTIC
Largest movements
- Receivables within one year -€71,421
down €71,421 (-32.1%), from €222,369 to €150,948
of which Trade receivables: -€68,372
- Cash -€33,411
down €33,411 (-67.5%), from €49,465 to €16,054
mainly Net result for the year (-€56,785) and Tax, wage and social debts (-€52,263)
- Tangible fixed assets -€5,881
down €5,881 (-24.0%), from €24,506 to €18,625
- Profit (loss) carried forward -€66,785
down €66,785 (-47.8%), from €139,668 to €72,883
- Tax, wage and social debts -€52,263
down €52,263 (-46.9%), from €111,445 to €59,182
of which Taxes: -€27,828
- Trade debts +€6,843
up €6,843 (+10.9%), from €62,641 to €69,484
- Gross operating margin -€273,287
down €273,287 (-68.4%), from €399,603 to €126,316
- Staff costs -€139,013
down €139,013 (-44.0%), from €315,896 to €176,883
- Taxes -€24,617
down €24,617 (-92.8%), from €26,536 to €1,919
- Financial income +€19,039
up €19,039 (+109%), from €17,440 to €36,479
- Other operating charges +€6,234
up €6,234 (+50.1%), from €12,444 to €18,679
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 | €325,920 | €215,325 | -€110,595 | -33.9% |
| Fixed assets | 21/28 | €54,086 | €48,323 | -€5,763 | -10.7% |
| Tangible fixed assets | 22/27 | €24,506 | €18,625 | -€5,881 | -24.0% |
| Furniture and vehicles | 24 | €24,506 | €18,625 | -€5,881 | -24.0% |
| Financial fixed assets | 28 | €29,580 | €29,698 | +€118 | +0.4% |
| Current assets | 29/58 | €271,834 | €167,002 | -€104,832 | -38.6% |
| Amounts receivable within one year | 40/41 | €222,369 | €150,948 | -€71,421 | -32.1% |
| Trade receivables | 40 | €219,320 | €150,948 | -€68,372 | -31.2% |
| Other amounts receivable | 41 | €3,049 | - | -€3,049 | |
| Cash at bank and in hand | 54/58 | €49,465 | €16,054 | -€33,411 | -67.5% |
| Total equity and liabilities | 10/49 | €325,920 | €215,325 | -€110,595 | -33.9% |
| Equity | 10/15 | €146,834 | €80,049 | -€66,785 | -45.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €666 | €666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €666 | €666 | = | 0.0% |
| Reserves not available under the articles | 1311 | €666 | €666 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,668 | €72,883 | -€66,785 | -47.8% |
| Amounts payable | 17/49 | €179,086 | €135,276 | -€43,810 | -24.5% |
| Amounts payable within one year | 42/48 | €179,086 | €135,276 | -€43,810 | -24.5% |
| Financial debts | 43 | €5,000 | €5,564 | +€564 | +11.3% |
| Credit institutions | 430/8 | €5,000 | €5,564 | +€564 | +11.3% |
| Trade debts | 44 | €62,641 | €69,484 | +€6,843 | +10.9% |
| Suppliers | 440/4 | €62,641 | €69,484 | +€6,843 | +10.9% |
| Taxes, remuneration and social security | 45 | €111,445 | €59,182 | -€52,263 | -46.9% |
| Taxes | 450/3 | €72,642 | €44,814 | -€27,828 | -38.3% |
| Remuneration and social security | 454/9 | €38,803 | €14,367 | -€24,435 | -63.0% |
| Other amounts payable | 47/48 | - | €1,046 | +€1,046 | |
| Remuneration, social security and pensions | 62 | €315,896 | €176,883 | -€139,013 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,185 | €11,133 | +€1,948 | +21.2% |
| Other operating charges | 640/8 | €12,444 | €18,679 | +€6,234 | +50.1% |
| Non-recurring operating charges | 66A | €6 | €10,090 | +€10,084 | +166,406% |
| Gross operating margin | 9900 | €399,603 | €126,316 | -€273,287 | -68.4% |
| Operating profit (loss) | 9901 | €62,072 | -€90,469 | -€152,541 | |
| Financial income | 75/76B | €17,440 | €36,479 | +€19,039 | +109% |
| Recurring financial income | 75 | €17,440 | €36,479 | +€19,039 | +109% |
| Financial charges | 65/66B | €285 | €876 | +€591 | +207% |
| Recurring financial charges | 65 | €285 | €876 | +€591 | +207% |
| Profit (loss) for the period before taxes | 9903 | €79,226 | -€54,866 | -€134,092 | |
| Income taxes | 67/77 | €26,536 | €1,919 | -€24,617 | -92.8% |
| Profit (loss) for the period | 9904 | €52,691 | -€56,785 | -€109,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,691 | -€56,785 | -€109,476 |
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 22 October 2026 via checked.be.