FARIN METAL: 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.
FARIN METAL
Largest movements
- Tangible fixed assets -€127,056
down €127,056 (-16.0%), from €791,917 to €664,861
of which Land and buildings: -€115,277
- Cash +€108,293
up €108,293 (+94.3%), from €114,821 to €223,115
mainly Net result for the year (+€163,173) and Other debts (+€120,660)
- Receivables within one year +€53,502
up €53,502 (+55.3%), from €96,808 to €150,310
of which Trade receivables: +€48,421
- Debts after one year -€137,513
down €137,513 (-24.4%), from €563,817 to €426,304
- Other debts +€120,660
up €120,660 (+7,098%), from €1,700 to €122,360
- Tax, wage and social debts +€29,937
up €29,937 (+450%), from €6,656 to €36,594
of which Taxes: +€29,919
- Profit (loss) carried forward +€23,173
up €23,173, from -€23,172 to €1
- Reserves +€19,340
up €19,340 (+4.4%), from €441,320 to €460,660
- Financial income +€198,376
up €198,376 (+2,047%), from €9,692 to €208,069
of which Non-recurring financial income: +€202,902
- Depreciation -€63,046
down €63,046 (-65.6%), from €96,108 to €33,062
- Taxes +€55,896
up €55,896, from €0 to €55,896
- Gross operating margin -€22,782
down €22,782 (-25.1%), from €90,746 to €67,964
- Other operating charges -€11,103
down €11,103 (-73.1%), from €15,193 to €4,090
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 | €1,145,211 | €1,175,894 | +€30,683 | +2.7% |
| Fixed assets | 21/28 | €791,967 | €664,911 | -€127,056 | -16.0% |
| Tangible fixed assets | 22/27 | €791,917 | €664,861 | -€127,056 | -16.0% |
| Land and buildings | 22 | €648,372 | €533,095 | -€115,277 | -17.8% |
| Plant, machinery and equipment | 23 | €3,165 | €9,036 | +€5,871 | +185% |
| Furniture and vehicles | 24 | €140,379 | €122,729 | -€17,650 | -12.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €353,244 | €510,984 | +€157,739 | +44.7% |
| Stocks and contracts in progress | 3 | €135,265 | €137,004 | +€1,739 | +1.3% |
| Stocks | 30/36 | €135,265 | €137,004 | +€1,739 | +1.3% |
| Amounts receivable within one year | 40/41 | €96,808 | €150,310 | +€53,502 | +55.3% |
| Trade receivables | 40 | €66,567 | €114,988 | +€48,421 | +72.7% |
| Other amounts receivable | 41 | €30,241 | €35,322 | +€5,081 | +16.8% |
| Cash at bank and in hand | 54/58 | €114,821 | €223,115 | +€108,293 | +94.3% |
| Deferred charges and accrued income | 490/1 | €6,351 | €555 | -€5,795 | -91.3% |
| Total equity and liabilities | 10/49 | €1,145,211 | €1,175,894 | +€30,683 | +2.7% |
| Equity | 10/15 | €423,148 | €465,661 | +€42,513 | +10.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €441,320 | €460,660 | +€19,340 | +4.4% |
| Distributable reserves | 133 | €441,320 | €460,660 | +€19,340 | +4.4% |
| Profit (loss) carried forward | 14 | -€23,172 | €1 | +€23,173 | |
| Amounts payable | 17/49 | €722,063 | €710,233 | -€11,830 | -1.6% |
| Amounts payable after more than one year | 17 | €563,817 | €426,304 | -€137,513 | -24.4% |
| Financial debts | 170/4 | €563,817 | €426,304 | -€137,513 | -24.4% |
| Amounts payable within one year | 42/48 | €147,462 | €283,929 | +€136,467 | +92.5% |
| Current portion of amounts payable after more than one year | 42 | €57,179 | €43,913 | -€13,266 | -23.2% |
| Financial debts | 43 | €26,763 | €26,745 | -€18 | -0.1% |
| Credit institutions | 430/8 | €26,763 | €26,745 | -€18 | -0.1% |
| Trade debts | 44 | €55,164 | €54,318 | -€846 | -1.5% |
| Suppliers | 440/4 | €55,164 | €54,318 | -€846 | -1.5% |
| Taxes, remuneration and social security | 45 | €6,656 | €36,594 | +€29,937 | +450% |
| Taxes | 450/3 | €4,239 | €34,158 | +€29,919 | +706% |
| Remuneration and social security | 454/9 | €2,418 | €2,436 | +€18 | +0.7% |
| Other amounts payable | 47/48 | €1,700 | €122,360 | +€120,660 | +7,098% |
| Accrued charges and deferred income | 492/3 | €10,784 | €0 | -€10,784 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,108 | €33,062 | -€63,046 | -65.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €518 | +€518 | |
| Other operating charges | 640/8 | €15,193 | €4,090 | -€11,103 | -73.1% |
| Gross operating margin | 9900 | €90,746 | €67,964 | -€22,782 | -25.1% |
| Operating profit (loss) | 9901 | -€20,555 | €30,294 | +€50,849 | |
| Financial income | 75/76B | €9,692 | €208,069 | +€198,376 | +2,047% |
| Recurring financial income | 75 | €9,692 | €5,167 | -€4,526 | -46.7% |
| Non-recurring financial income | 76B | - | €202,902 | +€202,902 | |
| Financial charges | 65/66B | €16,424 | €19,294 | +€2,870 | +17.5% |
| Recurring financial charges | 65 | €16,424 | €19,294 | +€2,870 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,287 | €219,068 | +€246,355 | |
| Income taxes | 67/77 | €0 | €55,896 | +€55,896 | |
| Profit (loss) for the period | 9904 | -€27,287 | €163,173 | +€190,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,287 | €163,173 | +€190,459 |
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 31 October 2026 via checked.be.