Farali: what changed
Two fiscal 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.
Farali
Largest movements
- Cash +€177,809
up €177,809 (+1507.1%), from €11,798 to €189,607
mainly Current investments (+€177,302) and Net result for the year (+€122,233)
- Current investments -€177,302
down €177,302 (-87.6%), from €202,302 to €25,000
- Receivables after one year -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
of which Trade receivables: -€50,000
- Deferred charges and accrued income +€7,883
up €7,883 (+4307.8%), from €183 to €8,066
- Tangible fixed assets +€4,031
up €4,031 (+16.8%), from €23,961 to €27,992
- Reserves -€136,590
down €136,590 (-45.1%), from €303,085 to €166,494
- Other debts +€120,056
up €120,056 (+172419.9%), from €70 to €120,126
- Debts after one year -€13,288
down €13,288 (-62.9%), from €21,120 to €7,832
- Tax, wage and social debts +€11,586
up €11,586 (+120.8%), from €9,590 to €21,176
- Gross operating margin -€42,530
down €42,530 (-20.4%), from €208,316 to €165,786
- Taxes -€9,929
down €9,929 (-20.8%), from €47,665 to €37,736
- Financial income +€5,002
up €5,002 (+2010.5%), from €249 to €5,251
- Depreciation +€4,175
up €4,175 (+109.8%), from €3,802 to €7,977
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.
Cash bridge derived
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 | €357,484 | €340,905 | -€16,579 | -4.6% |
| Fixed assets | 21/28 | €89,201 | €93,232 | +€4,031 | +4.5% |
| Tangible fixed assets | 22/27 | €23,961 | €27,992 | +€4,031 | +16.8% |
| Other tangible fixed assets | 26 | €23,961 | €27,992 | +€4,031 | +16.8% |
| Financial fixed assets | 28 | €65,240 | €65,240 | = | 0.0% |
| Current assets | 29/58 | €268,283 | €247,673 | -€20,610 | -7.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Trade receivables | 290 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €4,000 | €0 | -€4,000 | -100.0% |
| Trade receivables | 40 | €4,000 | €0 | -€4,000 | -100.0% |
| Current investments | 50/53 | €202,302 | €25,000 | -€177,302 | -87.6% |
| Cash at bank and in hand | 54/58 | €11,798 | €189,607 | +€177,809 | +1507.1% |
| Deferred charges and accrued income | 490/1 | €183 | €8,066 | +€7,883 | +4307.8% |
| Total equity and liabilities | 10/49 | €357,484 | €340,905 | -€16,579 | -4.6% |
| Equity | 10/15 | €306,085 | €169,494 | -€136,590 | -44.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €303,085 | €166,494 | -€136,590 | -45.1% |
| Distributable reserves | 133 | €303,085 | €166,494 | -€136,590 | -45.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,399 | €171,411 | +€120,012 | +233.5% |
| Amounts payable after more than one year | 17 | €21,120 | €7,832 | -€13,288 | -62.9% |
| Financial debts | 170/4 | €21,120 | €7,832 | -€13,288 | -62.9% |
| Amounts payable within one year | 42/48 | €30,279 | €163,579 | +€133,300 | +440.2% |
| Current portion of amounts payable after more than one year | 42 | €18,416 | €19,673 | +€1,257 | +6.8% |
| Financial debts | 43 | €52 | €38 | -€13 | -25.8% |
| Credit institutions | 430/8 | €52 | €38 | -€13 | -25.8% |
| Trade debts | 44 | €2,152 | €2,566 | +€414 | +19.2% |
| Suppliers | 440/4 | €2,152 | €2,566 | +€414 | +19.2% |
| Taxes, remuneration and social security | 45 | €9,590 | €21,176 | +€11,586 | +120.8% |
| Taxes | 450/3 | €9,590 | €21,176 | +€11,586 | +120.8% |
| Other amounts payable | 47/48 | €70 | €120,126 | +€120,056 | +172419.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,802 | €7,977 | +€4,175 | +109.8% |
| Other operating charges | 640/8 | €706 | €806 | +€100 | +14.2% |
| Gross operating margin | 9900 | €208,316 | €165,786 | -€42,530 | -20.4% |
| Operating profit (loss) | 9901 | €203,808 | €157,003 | -€46,806 | -23.0% |
| Financial income | 75/76B | €249 | €5,251 | +€5,002 | +2010.5% |
| Recurring financial income | 75 | €249 | €5,251 | +€5,002 | +2010.5% |
| Financial charges | 65/66B | €2,733 | €2,284 | -€449 | -16.4% |
| Recurring financial charges | 65 | €2,733 | €2,284 | -€449 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €201,324 | €159,969 | -€41,355 | -20.5% |
| Income taxes | 67/77 | €47,665 | €37,736 | -€9,929 | -20.8% |
| Profit (loss) for the period | 9904 | €153,660 | €122,233 | -€31,426 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,660 | €122,233 | -€31,426 | -20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.