FARILAZ: 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.
FARILAZ
Largest movements
- Tangible fixed assets +€15,064
up €15,064 (+6.1%), from €247,373 to €262,437
of which Furniture and vehicles: +€15,540
- Profit (loss) carried forward +€19,941
up €19,941 (+533.6%), from €3,737 to €23,678
- Trade debts +€9,846
up €9,846 (+6598.2%), from €149 to €9,996
- Other debts -€8,000
down €8,000 (-25.4%), from €31,500 to €23,500
- Debts after one year -€5,073
down €5,073 (-2.6%), from €197,589 to €192,516
- Gross operating margin +€18,821
up €18,821 (+16.0%), from €117,545 to €136,366
- Depreciation +€11,297
up €11,297 (+117.5%), from €9,614 to €20,911
- Staff costs -€9,655
down €9,655 (-10.8%), from €89,484 to €79,829
- Financial charges +€6,584
up €6,584 (+95.8%), from €6,869 to €13,452
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 | €260,607 | €277,715 | +€17,108 | +6.6% |
| Fixed assets | 21/28 | €249,945 | €265,009 | +€15,064 | +6.0% |
| Tangible fixed assets | 22/27 | €247,373 | €262,437 | +€15,064 | +6.1% |
| Land and buildings | 22 | €243,669 | €234,144 | -€9,525 | -3.9% |
| Plant, machinery and equipment | 23 | €2,123 | €11,171 | +€9,048 | +426.3% |
| Furniture and vehicles | 24 | €1,582 | €17,122 | +€15,540 | +982.4% |
| Financial fixed assets | 28 | €2,572 | €2,572 | = | 0.0% |
| Current assets | 29/58 | €10,662 | €12,707 | +€2,045 | +19.2% |
| Stocks and contracts in progress | 3 | €1,692 | €1,949 | +€257 | +15.2% |
| Stocks | 30/36 | €1,692 | €1,949 | +€257 | +15.2% |
| Amounts receivable within one year | 40/41 | €2,219 | €4,705 | +€2,486 | +112.0% |
| Trade receivables | 40 | €1,967 | - | -€1,967 | |
| Other amounts receivable | 41 | €252 | €4,705 | +€4,453 | +1766.9% |
| Cash at bank and in hand | 54/58 | €6,751 | €6,053 | -€698 | -10.3% |
| Total equity and liabilities | 10/49 | €260,607 | €277,715 | +€17,108 | +6.6% |
| Equity | 10/15 | €22,337 | €42,278 | +€19,941 | +89.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,737 | €23,678 | +€19,941 | +533.6% |
| Amounts payable | 17/49 | €238,270 | €235,437 | -€2,833 | -1.2% |
| Amounts payable after more than one year | 17 | €197,589 | €192,516 | -€5,073 | -2.6% |
| Financial debts | 170/4 | €197,589 | €192,516 | -€5,073 | -2.6% |
| Amounts payable within one year | 42/48 | €40,681 | €42,922 | +€2,240 | +5.5% |
| Trade debts | 44 | €149 | €9,996 | +€9,846 | +6598.2% |
| Suppliers | 440/4 | €149 | €9,996 | +€9,846 | +6598.2% |
| Taxes, remuneration and social security | 45 | €9,032 | €9,426 | +€394 | +4.4% |
| Taxes | 450/3 | €623 | - | -€623 | |
| Remuneration and social security | 454/9 | €8,409 | €9,426 | +€1,017 | +12.1% |
| Other amounts payable | 47/48 | €31,500 | €23,500 | -€8,000 | -25.4% |
| Remuneration, social security and pensions | 62 | €89,484 | €79,829 | -€9,655 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,614 | €20,911 | +€11,297 | +117.5% |
| Other operating charges | 640/8 | €3,024 | €2,232 | -€791 | -26.2% |
| Gross operating margin | 9900 | €117,545 | €136,366 | +€18,821 | +16.0% |
| Operating profit (loss) | 9901 | €15,423 | €33,393 | +€17,971 | +116.5% |
| Financial charges | 65/66B | €6,869 | €13,452 | +€6,584 | +95.8% |
| Recurring financial charges | 65 | €6,869 | €13,452 | +€6,584 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €8,554 | €19,941 | +€11,387 | +133.1% |
| Profit (loss) for the period | 9904 | €8,554 | €19,941 | +€11,387 | +133.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,554 | €19,941 | +€11,387 | +133.1% |
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 2 October 2026 via checked.be.