FARINELLE HOLDING: 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.
FARINELLE HOLDING
Largest movements
- Tangible fixed assets +€34,075
new in 2025: €34,075
- Receivables within one year +€2,086
up €2,086 (+11.6%), from €17,973 to €20,059
of which Trade receivables: +€2,260
- Cash +€2,038
up €2,038 (+18.9%), from €10,757 to €12,795
mainly Net result for the year (+€40,042) and Debts after one year (+€23,333)
- Profit (loss) carried forward +€40,042
up €40,042 (+533%), from €7,516 to €47,558
- Other debts -€30,601
down €30,601 (-36.0%), from €84,937 to €54,336
- Debts after one year +€23,333
new in 2025: €23,333
- Current portion of long-term debt +€8,040
new in 2025: €8,040
- Trade debts -€5,982
no longer reported in 2025 (was €5,982)
- Gross operating margin +€47,601
up €47,601 (+461%), from €10,319 to €57,920
- Taxes +€10,841
up €10,841 (+433%), from €2,506 to €13,347
- Depreciation +€2,627
up €2,627 (+1,108%), from €237 to €2,864
- Other operating charges +€1,219
new in 2025: €1,219
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 | €117,140 | €155,787 | +€38,647 | +33.0% |
| Formation expenses | 20 | €910 | €681 | -€229 | -25.2% |
| Fixed assets | 21/28 | €87,500 | €121,575 | +€34,075 | +38.9% |
| Tangible fixed assets | 22/27 | - | €34,075 | +€34,075 | |
| Furniture and vehicles | 24 | - | €34,075 | +€34,075 | |
| Financial fixed assets | 28 | €87,500 | €87,500 | = | 0.0% |
| Current assets | 29/58 | €28,730 | €33,531 | +€4,801 | +16.7% |
| Amounts receivable within one year | 40/41 | €17,973 | €20,059 | +€2,086 | +11.6% |
| Trade receivables | 40 | €17,740 | €20,000 | +€2,260 | +12.7% |
| Other amounts receivable | 41 | €233 | €59 | -€174 | -74.7% |
| Cash at bank and in hand | 54/58 | €10,757 | €12,795 | +€2,038 | +18.9% |
| Deferred charges and accrued income | 490/1 | - | €677 | +€677 | |
| Total equity and liabilities | 10/49 | €117,140 | €155,787 | +€38,647 | +33.0% |
| Equity | 10/15 | €12,516 | €52,558 | +€40,042 | +320% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,516 | €47,558 | +€40,042 | +533% |
| Amounts payable | 17/49 | €104,624 | €103,229 | -€1,395 | -1.3% |
| Amounts payable after more than one year | 17 | - | €23,333 | +€23,333 | |
| Financial debts | 170/4 | - | €23,333 | +€23,333 | |
| Amounts payable within one year | 42/48 | €104,624 | €79,896 | -€24,728 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,040 | +€8,040 | |
| Trade debts | 44 | €5,982 | - | -€5,982 | |
| Suppliers | 440/4 | €5,982 | - | -€5,982 | |
| Taxes, remuneration and social security | 45 | €13,705 | €17,520 | +€3,815 | +27.8% |
| Taxes | 450/3 | €6,937 | €17,520 | +€10,583 | +153% |
| Remuneration and social security | 454/9 | €6,768 | - | -€6,768 | |
| Other amounts payable | 47/48 | €84,937 | €54,336 | -€30,601 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €2,864 | +€2,627 | +1,108% |
| Other operating charges | 640/8 | - | €1,219 | +€1,219 | |
| Gross operating margin | 9900 | €10,319 | €57,920 | +€47,601 | +461% |
| Operating profit (loss) | 9901 | €10,082 | €53,837 | +€43,755 | +434% |
| Financial charges | 65/66B | €60 | €448 | +€388 | +647% |
| Recurring financial charges | 65 | €60 | €448 | +€388 | +647% |
| Profit (loss) for the period before taxes | 9903 | €10,022 | €53,389 | +€43,367 | +433% |
| Income taxes | 67/77 | €2,506 | €13,347 | +€10,841 | +433% |
| Profit (loss) for the period | 9904 | €7,516 | €40,042 | +€32,526 | +433% |
| Profit (loss) for the period to be appropriated | 9905 | €7,516 | €40,042 | +€32,526 | +433% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.