FARDIN: 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.
FARDIN
Largest movements
- Tangible fixed assets -€5,325
down €5,325 (-21.2%), from €25,099 to €19,773
- Cash +€3,497
up €3,497 (+163.9%), from €2,134 to €5,631
mainly Depreciation (+€5,325) and Trade debts (+€1,009)
- Deferred charges and accrued income -€544
down €544 (-40.7%), from €1,337 to €793
- Debts after one year -€3,834
down €3,834 (-35.3%), from €10,864 to €7,029
- Trade debts +€1,009
new in 2025: €1,009
- Profit (loss) carried forward +€944
up €944 (+5.1%), from €18,432 to €19,376
- Other debts -€683
down €683 (-78.5%), from €870 to €187
- Purchases and services -€7,030
down €7,030 (-21.9%), from €32,147 to €25,117
- Gross operating margin +€5,968
up €5,968 (+169.6%), from €3,518 to €9,485
- Depreciation +€3,798
up €3,798 (+248.6%), from €1,528 to €5,325
- Taxes +€1,270
new in 2025: €1,270
- Other operating charges +€825
up €825 (+213.0%), from €387 to €1,212
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 | €34,346 | €31,782 | -€2,564 | -7.5% |
| Fixed assets | 21/28 | €25,222 | €19,897 | -€5,325 | -21.1% |
| Tangible fixed assets | 22/27 | €25,099 | €19,773 | -€5,325 | -21.2% |
| Furniture and vehicles | 24 | €25,099 | €19,773 | -€5,325 | -21.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €9,124 | €11,885 | +€2,761 | +30.3% |
| Amounts receivable within one year | 40/41 | €5,653 | €5,461 | -€192 | -3.4% |
| Other amounts receivable | 41 | €5,653 | €5,461 | -€192 | -3.4% |
| Cash at bank and in hand | 54/58 | €2,134 | €5,631 | +€3,497 | +163.9% |
| Deferred charges and accrued income | 490/1 | €1,337 | €793 | -€544 | -40.7% |
| Total equity and liabilities | 10/49 | €34,346 | €31,782 | -€2,564 | -7.5% |
| Equity | 10/15 | €18,779 | €19,722 | +€944 | +5.0% |
| Contributions | 10/11 | €197 | €197 | = | 0.0% |
| Revaluation surpluses | 12 | €149 | €149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,432 | €19,376 | +€944 | +5.1% |
| Amounts payable | 17/49 | €15,568 | €12,060 | -€3,508 | -22.5% |
| Amounts payable after more than one year | 17 | €10,864 | €7,029 | -€3,834 | -35.3% |
| Financial debts | 170/4 | €10,864 | €7,029 | -€3,834 | -35.3% |
| Amounts payable within one year | 42/48 | €4,704 | €5,031 | +€327 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €3,834 | €3,834 | = | 0.0% |
| Trade debts | 44 | - | €1,009 | +€1,009 | |
| Suppliers | 440/4 | - | €1,009 | +€1,009 | |
| Other amounts payable | 47/48 | €870 | €187 | -€683 | -78.5% |
| Turnover | 70 | €34,839 | €34,603 | -€236 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,147 | €25,117 | -€7,030 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €5,325 | +€3,798 | +248.6% |
| Other operating charges | 640/8 | €387 | €1,212 | +€825 | +213.0% |
| Gross operating margin | 9900 | €3,518 | €9,485 | +€5,968 | +169.6% |
| Operating profit (loss) | 9901 | €1,603 | €2,948 | +€1,345 | +83.9% |
| Financial charges | 65/66B | €311 | €734 | +€423 | +135.9% |
| Recurring financial charges | 65 | €311 | €734 | +€423 | +135.9% |
| Profit (loss) for the period before taxes | 9903 | €1,292 | €2,214 | +€922 | +71.4% |
| Income taxes | 67/77 | - | €1,270 | +€1,270 | |
| Profit (loss) for the period | 9904 | €1,292 | €944 | -€348 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,292 | €944 | -€348 | -26.9% |
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 3 October 2026 via checked.be.