FARACOM: 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.
FARACOM
Largest movements
- Cash +€158,141
up €158,141 (+580%), from €27,289 to €185,430
mainly Other debts (+€165,652) and Receivables within one year (+€84,250)
- Tangible fixed assets +€120,679
new in 2025: €120,679
- Financial fixed assets +€100,000
up €100,000 (+133,333%), from €75 to €100,075
- Receivables within one year -€84,250
down €84,250 (-83.8%), from €100,556 to €16,306
of which Trade receivables: -€82,863
- Other debts +€165,652
up €165,652 (+201%), from €82,279 to €247,931
- Trade debts +€65,716
up €65,716 (+733%), from €8,961 to €74,678
- Debts after one year +€32,900
new in 2025: €32,900
- Profit (loss) carried forward +€12,140
up €12,140 (+792%), from €1,534 to €13,674
- Current portion of long-term debt +€10,800
new in 2025: €10,800
- Gross operating margin +€64,997
up €64,997 (+1,150%), from €5,652 to €70,648
- Depreciation +€44,204
new in 2025: €44,204
- Financial charges +€7,953
up €7,953 (+9,636%), from €83 to €8,036
- Taxes +€2,759
up €2,759 (+307%), from €898 to €3,657
- Staff costs -€2,379
no longer reported in 2025 (was €2,379)
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 | €131,612 | €426,048 | +€294,436 | +224% |
| Fixed assets | 21/28 | €75 | €220,754 | +€220,679 | +294,239% |
| Tangible fixed assets | 22/27 | - | €120,679 | +€120,679 | |
| Furniture and vehicles | 24 | - | €120,679 | +€120,679 | |
| Financial fixed assets | 28 | €75 | €100,075 | +€100,000 | +133,333% |
| Current assets | 29/58 | €131,537 | €205,294 | +€73,757 | +56.1% |
| Stocks and contracts in progress | 3 | €3,691 | €3,557 | -€134 | -3.6% |
| Stocks | 30/36 | €3,691 | €3,557 | -€134 | -3.6% |
| Amounts receivable within one year | 40/41 | €100,556 | €16,306 | -€84,250 | -83.8% |
| Trade receivables | 40 | €99,169 | €16,306 | -€82,863 | -83.6% |
| Other amounts receivable | 41 | €1,387 | - | -€1,387 | |
| Cash at bank and in hand | 54/58 | €27,289 | €185,430 | +€158,141 | +580% |
| Total equity and liabilities | 10/49 | €131,612 | €426,048 | +€294,436 | +224% |
| Equity | 10/15 | €14,534 | €26,674 | +€12,140 | +83.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Contributions outside capital | 11 | €13,000 | €13,000 | = | 0.0% |
| Other | 1109/19 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,534 | €13,674 | +€12,140 | +792% |
| Amounts payable | 17/49 | €117,078 | €399,374 | +€282,296 | +241% |
| Amounts payable after more than one year | 17 | - | €32,900 | +€32,900 | |
| Financial debts | 170/4 | - | €32,900 | +€32,900 | |
| Amounts payable within one year | 42/48 | €92,138 | €341,534 | +€249,396 | +271% |
| Current portion of amounts payable after more than one year | 42 | - | €10,800 | +€10,800 | |
| Trade debts | 44 | €8,961 | €74,678 | +€65,716 | +733% |
| Suppliers | 440/4 | €8,961 | €74,678 | +€65,716 | +733% |
| Taxes, remuneration and social security | 45 | €898 | €8,125 | +€7,227 | +805% |
| Taxes | 450/3 | €898 | €7,280 | +€6,382 | +711% |
| Remuneration and social security | 454/9 | - | €845 | +€845 | |
| Other amounts payable | 47/48 | €82,279 | €247,931 | +€165,652 | +201% |
| Accrued charges and deferred income | 492/3 | €24,940 | €24,940 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,379 | - | -€2,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €44,204 | +€44,204 | |
| Other operating charges | 640/8 | €758 | €2,612 | +€1,854 | +244% |
| Gross operating margin | 9900 | €5,652 | €70,648 | +€64,997 | +1,150% |
| Operating profit (loss) | 9901 | €2,514 | €23,833 | +€21,318 | +848% |
| Financial charges | 65/66B | €83 | €8,036 | +€7,953 | +9,636% |
| Recurring financial charges | 65 | €83 | €8,036 | +€7,953 | +9,636% |
| Profit (loss) for the period before taxes | 9903 | €2,432 | €15,797 | +€13,365 | +550% |
| Income taxes | 67/77 | €898 | €3,657 | +€2,759 | +307% |
| Profit (loss) for the period | 9904 | €1,534 | €12,140 | +€10,606 | +692% |
| Profit (loss) for the period to be appropriated | 9905 | €1,534 | €12,140 | +€10,606 | +692% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.