FANY GROUPE: 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.
FANY GROUPE
Largest movements
- Cash +€39,494
up €39,494 (+1,130%), from €3,495 to €42,989
mainly Net result for the year (+€37,345) and Accrued charges and deferred income (+€30,369)
- Receivables within one year +€11,015
up €11,015 (+12.2%), from €90,087 to €101,102
of which Trade receivables: +€22,183
- Tangible fixed assets -€6,591
down €6,591 (-29.0%), from €22,747 to €16,157
of which Furniture and vehicles: -€6,566
- Financial fixed assets +€3,000
new in 2025: €3,000
- Accrued charges and deferred income +€30,369
new in 2025: €30,369
- Trade debts -€24,399
down €24,399 (-75.9%), from €32,145 to €7,745
- Reserves +€20,000
up €20,000 (+41.8%), from €47,860 to €67,860
of which Distributable reserves: +€20,000
- Other debts +€17,519
new in 2025: €17,519
- Tax, wage and social debts +€7,506
up €7,506 (+88.9%), from €8,442 to €15,948
- Gross operating margin +€19,313
up €19,313 (+45.2%), from €42,749 to €62,062
- Taxes +€9,089
up €9,089 (+204%), from €4,466 to €13,556
- Other operating charges -€5,403
down €5,403 (-96.5%), from €5,597 to €194
- Depreciation +€1,620
up €1,620 (+18.8%), from €8,612 to €10,232
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 | €120,153 | €166,791 | +€46,638 | +38.8% |
| Fixed assets | 21/28 | €22,747 | €19,157 | -€3,591 | -15.8% |
| Tangible fixed assets | 22/27 | €22,747 | €16,157 | -€6,591 | -29.0% |
| Plant, machinery and equipment | 23 | €25 | - | -€25 | |
| Furniture and vehicles | 24 | €22,722 | €16,157 | -€6,566 | -28.9% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €97,406 | €147,634 | +€50,228 | +51.6% |
| Amounts receivable within one year | 40/41 | €90,087 | €101,102 | +€11,015 | +12.2% |
| Trade receivables | 40 | €77,658 | €99,842 | +€22,183 | +28.6% |
| Other amounts receivable | 41 | €12,428 | €1,260 | -€11,168 | -89.9% |
| Cash at bank and in hand | 54/58 | €3,495 | €42,989 | +€39,494 | +1,130% |
| Deferred charges and accrued income | 490/1 | €3,825 | €3,543 | -€281 | -7.4% |
| Total equity and liabilities | 10/49 | €120,153 | €166,791 | +€46,638 | +38.8% |
| Equity | 10/15 | €66,094 | €88,439 | +€22,345 | +33.8% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €47,860 | €67,860 | +€20,000 | +41.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €66,000 | +€20,000 | +43.5% |
| Profit (loss) carried forward | 14 | €9,034 | €11,379 | +€2,345 | +26.0% |
| Amounts payable | 17/49 | €54,059 | €78,351 | +€24,292 | +44.9% |
| Amounts payable after more than one year | 17 | €4,682 | - | -€4,682 | |
| Financial debts | 170/4 | €4,682 | - | -€4,682 | |
| Amounts payable within one year | 42/48 | €49,377 | €47,983 | -€1,394 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €8,790 | €5,694 | -€3,096 | -35.2% |
| Trade debts | 44 | €32,145 | €7,745 | -€24,399 | -75.9% |
| Suppliers | 440/4 | €32,145 | €7,745 | -€24,399 | -75.9% |
| Advances received on contracts in progress | 46 | - | €1,076 | +€1,076 | |
| Taxes, remuneration and social security | 45 | €8,442 | €15,948 | +€7,506 | +88.9% |
| Taxes | 450/3 | €8,442 | €15,948 | +€7,506 | +88.9% |
| Other amounts payable | 47/48 | - | €17,519 | +€17,519 | |
| Accrued charges and deferred income | 492/3 | - | €30,369 | +€30,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,612 | €10,232 | +€1,620 | +18.8% |
| Other operating charges | 640/8 | €5,597 | €194 | -€5,403 | -96.5% |
| Gross operating margin | 9900 | €42,749 | €62,062 | +€19,313 | +45.2% |
| Operating profit (loss) | 9901 | €28,540 | €51,636 | +€23,096 | +80.9% |
| Financial income | 75/76B | €9 | €70 | +€61 | +670% |
| Recurring financial income | 75 | €9 | €70 | +€61 | +670% |
| Financial charges | 65/66B | €1,035 | €806 | -€229 | -22.1% |
| Recurring financial charges | 65 | €1,035 | €806 | -€229 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €27,515 | €50,901 | +€23,386 | +85.0% |
| Income taxes | 67/77 | €4,466 | €13,556 | +€9,089 | +204% |
| Profit (loss) for the period | 9904 | €23,048 | €37,345 | +€14,297 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,048 | €37,345 | +€14,297 | +62.0% |
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 30 October 2026 via checked.be.