FARAYAN: what changed
FARAYAN
Largest movements
- Receivables within one year +€70,105
up €70,105 (+945%), from €7,416 to €77,521
- Cash -€8,890
down €8,890 (-77.6%), from €11,464 to €2,573
mainly Receivables within one year (-€70,105) and Net result for the year (-€8,044)
- Tangible fixed assets +€2,151
up €2,151 (+66.7%), from €3,226 to €5,377
- Deferred charges and accrued income +€1,395
up €1,395 (+155%), from €902 to €2,297
- Financial fixed assets +€1,168
up €1,168 (+23.8%), from €4,900 to €6,068
- Trade debts +€80,546
up €80,546 (+489%), from €16,468 to €97,015
- Profit (loss) carried forward -€8,044
down €8,044 (-16.0%), from -€50,232 to -€58,276
- Debts after one year -€6,896
down €6,896 (-92.2%), from €7,482 to €586
- Tax, wage and social debts -€4,200
down €4,200 (-63.3%), from €6,631 to €2,431
- Accrued charges and deferred income +€2,012
new in 2025: €2,012
- Gross operating margin +€33,059
up €33,059, from -€17,746 to €15,314
- Other operating charges +€5,736
up €5,736 (+49.6%), from €11,560 to €17,296
- Depreciation +€950
up €950 (+265%), from €359 to €1,309
- Financial charges -€778
down €778 (-38.0%), from €2,047 to €1,269
- Taxes +€673
up €673, from -€673 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,813 | €97,336 | +€65,524 | +206% |
| Fixed assets | 21/28 | €8,126 | €11,445 | +€3,320 | +40.9% |
| Tangible fixed assets | 22/27 | €3,226 | €5,377 | +€2,151 | +66.7% |
| Furniture and vehicles | 24 | €3,226 | €5,377 | +€2,151 | +66.7% |
| Financial fixed assets | 28 | €4,900 | €6,068 | +€1,168 | +23.8% |
| Current assets | 29/58 | €23,687 | €85,891 | +€62,204 | +263% |
| Stocks and contracts in progress | 3 | €3,906 | €3,500 | -€406 | -10.4% |
| Stocks | 30/36 | €3,906 | €3,500 | -€406 | -10.4% |
| Amounts receivable within one year | 40/41 | €7,416 | €77,521 | +€70,105 | +945% |
| Trade receivables | 40 | €7,416 | €77,521 | +€70,105 | +945% |
| Cash at bank and in hand | 54/58 | €11,464 | €2,573 | -€8,890 | -77.6% |
| Deferred charges and accrued income | 490/1 | €902 | €2,297 | +€1,395 | +155% |
| Total equity and liabilities | 10/49 | €31,813 | €97,336 | +€65,524 | +206% |
| Equity | 10/15 | -€31,342 | -€39,386 | -€8,044 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €290 | €290 | = | 0.0% |
| Reserves not available under the articles | 1311 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,232 | -€58,276 | -€8,044 | -16.0% |
| Amounts payable | 17/49 | €63,155 | €136,723 | +€73,568 | +116% |
| Amounts payable after more than one year | 17 | €7,482 | €586 | -€6,896 | -92.2% |
| Financial debts | 170/4 | €7,482 | €586 | -€6,896 | -92.2% |
| Amounts payable within one year | 42/48 | €55,673 | €134,124 | +€78,451 | +141% |
| Current portion of amounts payable after more than one year | 42 | €6,643 | €6,896 | +€253 | +3.8% |
| Trade debts | 44 | €16,468 | €97,015 | +€80,546 | +489% |
| Suppliers | 440/4 | €16,468 | €97,015 | +€80,546 | +489% |
| Taxes, remuneration and social security | 45 | €6,631 | €2,431 | -€4,200 | -63.3% |
| Taxes | 450/3 | €6,631 | €2,431 | -€4,200 | -63.3% |
| Other amounts payable | 47/48 | €25,931 | €27,782 | +€1,852 | +7.1% |
| Accrued charges and deferred income | 492/3 | - | €2,012 | +€2,012 | |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €1,309 | +€950 | +265% |
| Other operating charges | 640/8 | €11,560 | €17,296 | +€5,736 | +49.6% |
| Non-recurring operating charges | 66A | €5,488 | €3,484 | -€2,004 | -36.5% |
| Gross operating margin | 9900 | -€17,746 | €15,314 | +€33,059 | |
| Operating profit (loss) | 9901 | -€35,152 | -€6,775 | +€28,377 | +80.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,047 | €1,269 | -€778 | -38.0% |
| Recurring financial charges | 65 | €2,047 | €1,269 | -€778 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,199 | -€8,044 | +€29,155 | +78.4% |
| Income taxes | 67/77 | -€673 | €0 | +€673 | |
| Profit (loss) for the period | 9904 | -€36,527 | -€8,044 | +€28,483 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,527 | -€8,044 | +€28,483 | +78.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.