FANINC HR SOLUTIONS: what changed
FANINC HR SOLUTIONS
Largest movements
- Receivables within one year +€21,764
up €21,764 (+112%), from €19,380 to €41,144
of which Other amounts receivable: +€21,522
- Cash -€20,573
down €20,573 (-60.3%), from €34,099 to €13,527
mainly Receivables within one year (-€21,764) and Tax, wage and social debts (-€11,312)
- Deferred charges and accrued income +€3,260
up €3,260 (+113%), from €2,875 to €6,135
- Tangible fixed assets +€1,668
up €1,668 (+85.3%), from €1,954 to €3,622
of which Other tangible fixed assets: +€1,792
- Reserves +€23,624
up €23,624 (+93.4%), from €25,284 to €48,909
of which Distributable reserves: +€23,624
- Tax, wage and social debts -€11,312
down €11,312 (-31.2%), from €36,284 to €24,972
of which Taxes: -€8,231
- Trade debts +€10,092
up €10,092 (+43.3%), from €23,323 to €33,415
- Current portion of long-term debt -€7,193
no longer reported in 2025 (was €7,193)
- Profit (loss) carried forward -€3,595
no longer reported in 2025 (was €3,595)
- Gross operating margin -€19,604
down €19,604 (-19.3%), from €101,505 to €81,901
- Taxes -€9,204
down €9,204 (-63.5%), from €14,485 to €5,281
- Staff costs -€3,626
down €3,626 (-6.6%), from €55,269 to €51,643
- Depreciation -€3,478
down €3,478 (-79.5%), from €4,375 to €897
- Financial charges +€1,493
up €1,493 (+43.6%), from €3,427 to €4,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,672 | €113,791 | +€6,119 | +5.7% |
| Fixed assets | 21/28 | €2,317 | €3,985 | +€1,668 | +72.0% |
| Tangible fixed assets | 22/27 | €1,954 | €3,622 | +€1,668 | +85.3% |
| Furniture and vehicles | 24 | €1,954 | €1,831 | -€124 | -6.3% |
| Other tangible fixed assets | 26 | - | €1,792 | +€1,792 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €105,355 | €109,805 | +€4,451 | +4.2% |
| Amounts receivable after more than one year | 29 | €49,000 | €49,000 | = | 0.0% |
| Other amounts receivable | 291 | €49,000 | €49,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,380 | €41,144 | +€21,764 | +112% |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | €19,380 | €40,902 | +€21,522 | +111% |
| Cash at bank and in hand | 54/58 | €34,099 | €13,527 | -€20,573 | -60.3% |
| Deferred charges and accrued income | 490/1 | €2,875 | €6,135 | +€3,260 | +113% |
| Total equity and liabilities | 10/49 | €107,672 | €113,791 | +€6,119 | +5.7% |
| Equity | 10/15 | €35,079 | €55,109 | +€20,029 | +57.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,284 | €48,909 | +€23,624 | +93.4% |
| Non-distributable reserves | 130/1 | €1,023 | €1,023 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,023 | €1,023 | = | 0.0% |
| Distributable reserves | 133 | €24,261 | €47,886 | +€23,624 | +97.4% |
| Profit (loss) carried forward | 14 | €3,595 | - | -€3,595 | |
| Amounts payable | 17/49 | €72,593 | €58,682 | -€13,911 | -19.2% |
| Amounts payable after more than one year | 17 | €2,424 | - | -€2,424 | |
| Financial debts | 170/4 | €2,424 | - | -€2,424 | |
| Amounts payable within one year | 42/48 | €67,300 | €58,387 | -€8,913 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €7,193 | - | -€7,193 | |
| Trade debts | 44 | €23,323 | €33,415 | +€10,092 | +43.3% |
| Suppliers | 440/4 | €23,323 | €33,415 | +€10,092 | +43.3% |
| Taxes, remuneration and social security | 45 | €36,284 | €24,972 | -€11,312 | -31.2% |
| Taxes | 450/3 | €26,673 | €18,442 | -€8,231 | -30.9% |
| Remuneration and social security | 454/9 | €9,611 | €6,530 | -€3,081 | -32.1% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Accrued charges and deferred income | 492/3 | €2,869 | €295 | -€2,574 | -89.7% |
| Non-recurring operating income | 76A | €4,709 | - | -€4,709 | |
| Remuneration, social security and pensions | 62 | €55,269 | €51,643 | -€3,626 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,375 | €897 | -€3,478 | -79.5% |
| Other operating charges | 640/8 | €1,329 | €670 | -€658 | -49.5% |
| Non-recurring operating charges | 66A | - | €36 | +€36 | |
| Gross operating margin | 9900 | €101,505 | €81,901 | -€19,604 | -19.3% |
| Operating profit (loss) | 9901 | €40,532 | €28,654 | -€11,878 | -29.3% |
| Financial income | 75/76B | €1,642 | €1,577 | -€65 | -4.0% |
| Recurring financial income | 75 | €1,618 | €1,577 | -€41 | -2.6% |
| Non-recurring financial income | 76B | €24 | - | -€24 | |
| Financial charges | 65/66B | €3,427 | €4,920 | +€1,493 | +43.6% |
| Recurring financial charges | 65 | €3,427 | €4,920 | +€1,493 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €38,747 | €25,311 | -€13,436 | -34.7% |
| Income taxes | 67/77 | €14,485 | €5,281 | -€9,204 | -63.5% |
| Profit (loss) for the period | 9904 | €24,261 | €20,029 | -€4,232 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,261 | €20,029 | -€4,232 | -17.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.