FARAH - RYFY: 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.
FARAH - RYFY
Largest movements
- Stocks and contracts -€23,350
down €23,350 (-61.1%), from €38,186 to €14,836
- Receivables within one year +€21,417
up €21,417 (+4,250%), from €504 to €21,921
of which Trade receivables: +€21,202
- Financial fixed assets +€2,500
new in 2025: €2,500
- Cash +€2,141
up €2,141 (+50.3%), from €4,258 to €6,400
mainly Stocks and contracts (+€23,350) and Net result for the year (+€16,080)
- Trade debts -€17,590
down €17,590 (-36.9%), from €47,628 to €30,038
- Profit (loss) carried forward +€16,080
up €16,080 (+62.9%), from -€25,567 to -€9,487
- Tax, wage and social debts +€4,219
up €4,219 (+476%), from €887 to €5,106
- Gross operating margin +€33,732
up €33,732, from -€12,861 to €20,871
- Taxes +€4,000
new in 2025: €4,000
- Financial charges -€550
down €550 (-59.0%), from €933 to €383
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 | €42,948 | €45,656 | +€2,708 | +6.3% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €42,948 | €43,156 | +€208 | +0.5% |
| Stocks and contracts in progress | 3 | €38,186 | €14,836 | -€23,350 | -61.1% |
| Stocks | 30/36 | €38,186 | €14,836 | -€23,350 | -61.1% |
| Amounts receivable within one year | 40/41 | €504 | €21,921 | +€21,417 | +4,250% |
| Trade receivables | 40 | - | €21,202 | +€21,202 | |
| Other amounts receivable | 41 | €504 | €719 | +€215 | +42.6% |
| Cash at bank and in hand | 54/58 | €4,258 | €6,400 | +€2,141 | +50.3% |
| Total equity and liabilities | 10/49 | €42,948 | €45,656 | +€2,708 | +6.3% |
| Equity | 10/15 | -€5,567 | €10,513 | +€16,080 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,567 | -€9,487 | +€16,080 | +62.9% |
| Amounts payable | 17/49 | €48,515 | €35,143 | -€13,372 | -27.6% |
| Amounts payable within one year | 42/48 | €48,515 | €35,143 | -€13,372 | -27.6% |
| Trade debts | 44 | €47,628 | €30,038 | -€17,590 | -36.9% |
| Suppliers | 440/4 | €47,628 | €30,038 | -€17,590 | -36.9% |
| Taxes, remuneration and social security | 45 | €887 | €5,106 | +€4,219 | +476% |
| Taxes | 450/3 | €887 | €5,106 | +€4,219 | +476% |
| Other operating charges | 640/8 | €282 | €409 | +€127 | +44.8% |
| Gross operating margin | 9900 | -€12,861 | €20,871 | +€33,732 | |
| Operating profit (loss) | 9901 | -€13,143 | €20,462 | +€33,606 | |
| Financial charges | 65/66B | €933 | €383 | -€550 | -59.0% |
| Recurring financial charges | 65 | €933 | €383 | -€550 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,076 | €20,080 | +€34,156 | |
| Income taxes | 67/77 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period | 9904 | -€14,076 | €16,080 | +€30,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,076 | €16,080 | +€30,156 |
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 15 October 2026 via checked.be.