FARAONE CONSULT: 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.
FARAONE CONSULT
Largest movements
- Tangible fixed assets +€10,325
up €10,325 (+1128.7%), from €915 to €11,239
of which Furniture and vehicles: +€10,425
- Cash +€2,395
up €2,395 (+220.1%), from €1,088 to €3,484
mainly Net result for the year (+€12,055) and Tax, wage and social debts (+€2,371)
- Receivables within one year -€1,400
no longer reported in 2025 (was €1,400)
- Deferred charges and accrued income -€670
down €670 (-55.1%), from €1,214 to €545
- Profit (loss) carried forward +€12,055
up €12,055, from -€6,020 to €6,035
- Other debts -€2,989
down €2,989 (-53.0%), from €5,643 to €2,654
- Tax, wage and social debts +€2,371
up €2,371 (+1140.0%), from €208 to €2,579
of which Taxes: +€2,371
- Trade debts -€786
no longer reported in 2025 (was €786)
- Gross operating margin +€13,578
up €13,578 (+358.5%), from €3,788 to €17,366
- Taxes +€2,392
new in 2025: €2,392
- Other operating charges -€618
down €618 (-32.9%), from €1,875 to €1,257
- Financial charges +€510
up €510 (+551.0%), from €93 to €602
- Depreciation +€219
up €219 (+25.8%), from €847 to €1,066
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 | €4,617 | €15,268 | +€10,650 | +230.7% |
| Fixed assets | 21/28 | €915 | €11,239 | +€10,325 | +1128.7% |
| Tangible fixed assets | 22/27 | €915 | €11,239 | +€10,325 | +1128.7% |
| Plant, machinery and equipment | 23 | €101 | €1 | -€100 | -99.2% |
| Furniture and vehicles | 24 | €814 | €11,239 | +€10,425 | +1280.5% |
| Current assets | 29/58 | €3,703 | €4,028 | +€326 | +8.8% |
| Amounts receivable within one year | 40/41 | €1,400 | - | -€1,400 | |
| Trade receivables | 40 | €1,400 | - | -€1,400 | |
| Cash at bank and in hand | 54/58 | €1,088 | €3,484 | +€2,395 | +220.1% |
| Deferred charges and accrued income | 490/1 | €1,214 | €545 | -€670 | -55.1% |
| Total equity and liabilities | 10/49 | €4,617 | €15,268 | +€10,650 | +230.7% |
| Equity | 10/15 | -€2,020 | €10,035 | +€12,055 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,020 | €6,035 | +€12,055 | |
| Amounts payable | 17/49 | €6,637 | €5,233 | -€1,404 | -21.2% |
| Amounts payable within one year | 42/48 | €6,637 | €5,233 | -€1,404 | -21.2% |
| Trade debts | 44 | €786 | - | -€786 | |
| Suppliers | 440/4 | €786 | - | -€786 | |
| Taxes, remuneration and social security | 45 | €208 | €2,579 | +€2,371 | +1140.0% |
| Taxes | 450/3 | €208 | €2,579 | +€2,371 | +1140.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,643 | €2,654 | -€2,989 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847 | €1,066 | +€219 | +25.8% |
| Other operating charges | 640/8 | €1,875 | €1,257 | -€618 | -32.9% |
| Gross operating margin | 9900 | €3,788 | €17,366 | +€13,578 | +358.5% |
| Operating profit (loss) | 9901 | €1,065 | €15,043 | +€13,977 | +1311.8% |
| Financial income | 75/76B | €1 | €6 | +€5 | +501.0% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +501.0% |
| Financial charges | 65/66B | €93 | €602 | +€510 | +551.0% |
| Recurring financial charges | 65 | €93 | €602 | +€510 | +551.0% |
| Profit (loss) for the period before taxes | 9903 | €974 | €14,446 | +€13,473 | +1383.2% |
| Income taxes | 67/77 | - | €2,392 | +€2,392 | |
| Profit (loss) for the period | 9904 | €974 | €12,055 | +€11,081 | +1137.7% |
| Profit (loss) for the period to be appropriated | 9905 | €974 | €12,055 | +€11,081 | +1137.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.