FANZY: 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.
FANZY
Largest movements
- Tangible fixed assets +€7,604
up €7,604 (+9.3%), from €81,911 to €89,515
of which Furniture and vehicles: +€14,489
- Receivables within one year +€1,645
up €1,645 (+13.0%), from €12,657 to €14,302
- Cash -€1,068
down €1,068 (-76.9%), from €1,390 to €321
mainly Other debts (-€26,491) and Investment in fixed assets (net) (-€17,624)
- Profit (loss) carried forward +€34,530
up €34,530, from -€17,962 to €16,569
- Other debts -€26,491
down €26,491 (-44.1%), from €60,041 to €33,550
- Trade debts +€11,390
up €11,390 (+576%), from €1,976 to €13,366
- Debts after one year -€8,959
down €8,959 (-59.6%), from €15,029 to €6,070
- Current portion of long-term debt -€2,241
down €2,241 (-20.0%), from €11,200 to €8,959
- Gross operating margin +€10,673
up €10,673 (+23.3%), from €45,787 to €56,460
- Taxes +€7,840
new in 2025: €7,840
- Other operating charges -€3,299
down €3,299 (-73.1%), from €4,511 to €1,212
- Depreciation -€717
down €717 (-6.7%), from €10,736 to €10,019
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 | €95,958 | €104,755 | +€8,798 | +9.2% |
| Fixed assets | 21/28 | €81,911 | €89,515 | +€7,604 | +9.3% |
| Tangible fixed assets | 22/27 | €81,911 | €89,515 | +€7,604 | +9.3% |
| Land and buildings | 22 | €71,148 | €66,232 | -€4,916 | -6.9% |
| Plant, machinery and equipment | 23 | €7,456 | €5,487 | -€1,969 | -26.4% |
| Furniture and vehicles | 24 | €3,307 | €17,796 | +€14,489 | +438% |
| Current assets | 29/58 | €14,047 | €15,240 | +€1,193 | +8.5% |
| Amounts receivable within one year | 40/41 | €12,657 | €14,302 | +€1,645 | +13.0% |
| Trade receivables | 40 | €12,657 | €14,302 | +€1,645 | +13.0% |
| Cash at bank and in hand | 54/58 | €1,390 | €321 | -€1,068 | -76.9% |
| Deferred charges and accrued income | 490/1 | - | €617 | +€617 | |
| Total equity and liabilities | 10/49 | €95,958 | €104,755 | +€8,798 | +9.2% |
| Equity | 10/15 | €638 | €35,169 | +€34,530 | +5,412% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,962 | €16,569 | +€34,530 | |
| Amounts payable | 17/49 | €95,320 | €69,587 | -€25,733 | -27.0% |
| Amounts payable after more than one year | 17 | €15,029 | €6,070 | -€8,959 | -59.6% |
| Financial debts | 170/4 | €15,029 | €6,070 | -€8,959 | -59.6% |
| Amounts payable within one year | 42/48 | €78,652 | €62,765 | -€15,887 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €11,200 | €8,959 | -€2,241 | -20.0% |
| Trade debts | 44 | €1,976 | €13,366 | +€11,390 | +576% |
| Suppliers | 440/4 | €1,976 | €13,366 | +€11,390 | +576% |
| Taxes, remuneration and social security | 45 | €5,435 | €6,890 | +€1,455 | +26.8% |
| Taxes | 450/3 | €5,435 | €6,890 | +€1,455 | +26.8% |
| Other amounts payable | 47/48 | €60,041 | €33,550 | -€26,491 | -44.1% |
| Accrued charges and deferred income | 492/3 | €1,639 | €752 | -€887 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,736 | €10,019 | -€717 | -6.7% |
| Other operating charges | 640/8 | €4,511 | €1,212 | -€3,299 | -73.1% |
| Gross operating margin | 9900 | €45,787 | €56,460 | +€10,673 | +23.3% |
| Operating profit (loss) | 9901 | €30,539 | €45,228 | +€14,689 | +48.1% |
| Financial charges | 65/66B | €3,249 | €2,858 | -€391 | -12.0% |
| Recurring financial charges | 65 | €3,249 | €2,858 | -€391 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €27,290 | €42,370 | +€15,080 | +55.3% |
| Income taxes | 67/77 | - | €7,840 | +€7,840 | |
| Profit (loss) for the period | 9904 | €27,290 | €34,530 | +€7,240 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,290 | €34,530 | +€7,240 | +26.5% |
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 20 October 2026 via checked.be.