FARG7 BAR: what changed
Two financial 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.
FARG7 BAR
Largest movements
- Stocks and contracts +€49,000
up €49,000 (+84.5%), from €58,000 to €107,000
- Cash +€7,530
up €7,530 (+921%), from €818 to €8,348
mainly Other debts (+€71,674) and Depreciation (+€4,294)
- Intangible fixed assets -€2,485
down €2,485 (-50.0%), from €4,970 to €2,485
- Tangible fixed assets -€1,809
down €1,809 (-71.1%), from €2,544 to €735
- Other debts +€71,674
up €71,674 (+182%), from €39,406 to €111,079
- Trade debts -€17,185
down €17,185 (-52.7%), from €32,585 to €15,400
- Tax, wage and social debts -€4,469
down €4,469 (-65.8%), from €6,789 to €2,320
- Profit (loss) carried forward +€2,042
up €2,042 (+6.2%), from -€32,733 to -€30,691
- Gross operating margin -€2,332
down €2,332 (-22.5%), from €10,354 to €8,022
- Other operating charges +€1,500
new in 2025: €1,500
- Financial charges -€1,400
down €1,400 (-88.3%), from €1,586 to €186
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.
Derived cash bridge
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 | €66,507 | €118,568 | +€52,061 | +78.3% |
| Fixed assets | 21/28 | €7,514 | €3,220 | -€4,294 | -57.2% |
| Intangible fixed assets | 21 | €4,970 | €2,485 | -€2,485 | -50.0% |
| Tangible fixed assets | 22/27 | €2,544 | €735 | -€1,809 | -71.1% |
| Furniture and vehicles | 24 | €2,544 | €735 | -€1,809 | -71.1% |
| Current assets | 29/58 | €58,993 | €115,348 | +€56,356 | +95.5% |
| Stocks and contracts in progress | 3 | €58,000 | €107,000 | +€49,000 | +84.5% |
| Stocks | 30/36 | €58,000 | €107,000 | +€49,000 | +84.5% |
| Amounts receivable within one year | 40/41 | €175 | - | -€175 | |
| Other amounts receivable | 41 | €175 | - | -€175 | |
| Cash at bank and in hand | 54/58 | €818 | €8,348 | +€7,530 | +921% |
| Total equity and liabilities | 10/49 | €66,507 | €118,568 | +€52,061 | +78.3% |
| Equity | 10/15 | -€12,273 | -€10,231 | +€2,042 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,733 | -€30,691 | +€2,042 | +6.2% |
| Amounts payable | 17/49 | €78,780 | €128,799 | +€50,020 | +63.5% |
| Amounts payable within one year | 42/48 | €78,780 | €128,799 | +€50,020 | +63.5% |
| Trade debts | 44 | €32,585 | €15,400 | -€17,185 | -52.7% |
| Suppliers | 440/4 | €32,585 | €15,400 | -€17,185 | -52.7% |
| Taxes, remuneration and social security | 45 | €6,789 | €2,320 | -€4,469 | -65.8% |
| Taxes | 450/3 | €6,789 | €2,320 | -€4,469 | -65.8% |
| Other amounts payable | 47/48 | €39,406 | €111,079 | +€71,674 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,294 | €4,294 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €10,354 | €8,022 | -€2,332 | -22.5% |
| Operating profit (loss) | 9901 | €6,059 | €2,227 | -€3,832 | -63.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,586 | €186 | -€1,400 | -88.3% |
| Recurring financial charges | 65 | €1,586 | €186 | -€1,400 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €4,474 | €2,042 | -€2,432 | -54.4% |
| Profit (loss) for the period | 9904 | €4,474 | €2,042 | -€2,432 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,474 | €2,042 | -€2,432 | -54.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.