Fanikio: 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.
Fanikio
Largest movements
- Cash +€21,419
up €21,419 (+86.2%), from €24,845 to €46,264
mainly Net result for the year (+€17,993) and Tax, wage and social debts (+€5,397)
- Receivables within one year +€3,157
up €3,157 (+44.3%), from €7,128 to €10,285
of which Trade receivables: +€10,285
- Tangible fixed assets +€2,927
up €2,927 (+2,218%), from €132 to €3,059
- Reserves +€17,993
up €17,993 (+7.8%), from €231,738 to €249,731
- Tax, wage and social debts +€5,397
up €5,397 (+329%), from €1,641 to €7,038
- Current portion of long-term debt +€2,973
up €2,973, from €0 to €2,973
- Gross operating margin +€9,400
up €9,400 (+51.0%), from €18,434 to €27,834
- Taxes +€3,159
up €3,159 (+58.7%), from €5,381 to €8,540
- Depreciation -€464
down €464 (-49.1%), from €945 to €481
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,844 | €272,742 | +€26,898 | +10.9% |
| Fixed assets | 21/28 | €211,332 | €214,259 | +€2,927 | +1.4% |
| Tangible fixed assets | 22/27 | €132 | €3,059 | +€2,927 | +2,218% |
| Plant, machinery and equipment | 23 | €132 | €3,059 | +€2,927 | +2,218% |
| Financial fixed assets | 28 | €211,200 | €211,200 | = | 0.0% |
| Current assets | 29/58 | €34,512 | €58,483 | +€23,971 | +69.5% |
| Stocks and contracts in progress | 3 | €1,366 | €272 | -€1,094 | -80.1% |
| Stocks | 30/36 | €1,366 | €272 | -€1,094 | -80.1% |
| Amounts receivable within one year | 40/41 | €7,128 | €10,285 | +€3,157 | +44.3% |
| Trade receivables | 40 | €0 | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €7,128 | €0 | -€7,128 | -100% |
| Cash at bank and in hand | 54/58 | €24,845 | €46,264 | +€21,419 | +86.2% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,661 | +€489 | +41.7% |
| Total equity and liabilities | 10/49 | €245,844 | €272,742 | +€26,898 | +10.9% |
| Equity | 10/15 | €238,038 | €256,031 | +€17,993 | +7.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €231,738 | €249,731 | +€17,993 | +7.8% |
| Distributable reserves | 133 | €231,738 | €249,731 | +€17,993 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,806 | €16,711 | +€8,905 | +114% |
| Amounts payable after more than one year | 17 | - | €2,300 | +€2,300 | |
| Financial debts | 170/4 | - | €2,300 | +€2,300 | |
| Amounts payable within one year | 42/48 | €7,806 | €14,411 | +€6,605 | +84.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,973 | +€2,973 | |
| Financial debts | 43 | €4,167 | €1,667 | -€2,500 | -60.0% |
| Credit institutions | 430/8 | €4,167 | €1,667 | -€2,500 | -60.0% |
| Trade debts | 44 | €1,522 | €2,329 | +€807 | +53.0% |
| Suppliers | 440/4 | €1,522 | €2,329 | +€807 | +53.0% |
| Taxes, remuneration and social security | 45 | €1,641 | €7,038 | +€5,397 | +329% |
| Taxes | 450/3 | €1,641 | €7,038 | +€5,397 | +329% |
| Other amounts payable | 47/48 | €476 | €404 | -€72 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €481 | -€464 | -49.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €18,434 | €27,834 | +€9,400 | +51.0% |
| Operating profit (loss) | 9901 | €16,984 | €26,834 | +€9,850 | +58.0% |
| Financial income | 75/76B | €32 | €147 | +€114 | +353% |
| Recurring financial income | 75 | €32 | €147 | +€114 | +353% |
| Financial charges | 65/66B | €404 | €447 | +€43 | +10.7% |
| Recurring financial charges | 65 | €404 | €447 | +€43 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €16,612 | €26,534 | +€9,921 | +59.7% |
| Income taxes | 67/77 | €5,381 | €8,540 | +€3,159 | +58.7% |
| Profit (loss) for the period | 9904 | €11,231 | €17,993 | +€6,762 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,231 | €17,993 | +€6,762 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.