FARAMINEUX: 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.
FARAMINEUX
Largest movements
- Receivables within one year +€108,675
up €108,675 (+616.0%), from €17,643 to €126,318
of which Trade receivables: +€92,595
- Cash +€40,068
up €40,068 (+2935.4%), from €1,365 to €41,433
mainly Trade debts (+€82,573) and Net result for the year (+€40,326)
- Deferred charges and accrued income -€5,103
no longer reported in 2024 (was €5,103)
- Trade debts +€82,573
up €82,573 (+2182.2%), from €3,784 to €86,357
- Profit (loss) carried forward +€40,326
up €40,326 (+3597.0%), from €1,121 to €41,447
- Tax, wage and social debts +€24,730
up €24,730 (+142.0%), from €17,414 to €42,144
of which Taxes: +€14,244
- Other debts -€3,988
no longer reported in 2024 (was €3,988)
- Gross operating margin +€244,827
up €244,827 (+1033.6%), from €23,687 to €268,514
- Staff costs +€193,531
up €193,531 (+1058.1%), from €18,291 to €211,821
- Taxes +€14,643
up €14,643 (+3530.8%), from €415 to €15,058
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,307 | €173,948 | +€143,641 | +473.9% |
| Fixed assets | 21/28 | €230 | €230 | = | 0.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €30,077 | €173,718 | +€143,641 | +477.6% |
| Stocks and contracts in progress | 3 | €5,967 | €5,967 | = | 0.0% |
| Stocks | 30/36 | €5,967 | €5,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,643 | €126,318 | +€108,675 | +616.0% |
| Trade receivables | 40 | €17,437 | €110,032 | +€92,595 | +531.0% |
| Other amounts receivable | 41 | €206 | €16,286 | +€16,080 | +7789.5% |
| Cash at bank and in hand | 54/58 | €1,365 | €41,433 | +€40,068 | +2935.4% |
| Deferred charges and accrued income | 490/1 | €5,103 | - | -€5,103 | |
| Total equity and liabilities | 10/49 | €30,307 | €173,948 | +€143,641 | +473.9% |
| Equity | 10/15 | €5,121 | €45,447 | +€40,326 | +787.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,121 | €41,447 | +€40,326 | +3597.0% |
| Amounts payable | 17/49 | €25,186 | €128,501 | +€103,315 | +410.2% |
| Amounts payable within one year | 42/48 | €25,186 | €128,501 | +€103,315 | +410.2% |
| Trade debts | 44 | €3,784 | €86,357 | +€82,573 | +2182.2% |
| Suppliers | 440/4 | €3,784 | €86,357 | +€82,573 | +2182.2% |
| Taxes, remuneration and social security | 45 | €17,414 | €42,144 | +€24,730 | +142.0% |
| Taxes | 450/3 | €907 | €15,151 | +€14,244 | +1570.7% |
| Remuneration and social security | 454/9 | €16,507 | €26,993 | +€10,486 | +63.5% |
| Other amounts payable | 47/48 | €3,988 | - | -€3,988 | |
| Remuneration, social security and pensions | 62 | €18,291 | €211,821 | +€193,531 | +1058.1% |
| Other operating charges | 640/8 | €783 | €1,298 | +€515 | +65.8% |
| Gross operating margin | 9900 | €23,687 | €268,514 | +€244,827 | +1033.6% |
| Operating profit (loss) | 9901 | €4,614 | €55,395 | +€50,781 | +1100.7% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €42 | €24 | -€18 | -43.6% |
| Recurring financial charges | 65 | €42 | €24 | -€18 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €4,571 | €55,384 | +€50,812 | +1111.5% |
| Income taxes | 67/77 | €415 | €15,058 | +€14,643 | +3530.8% |
| Profit (loss) for the period | 9904 | €4,157 | €40,326 | +€36,169 | +870.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,157 | €40,326 | +€36,169 | +870.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.