FARISTO: 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.
FARISTO
Largest movements
- Cash +€74,180
up €74,180 (+36.7%), from €202,060 to €276,240
mainly Net result for the year (+€103,419) and Depreciation (+€17,325)
- Tangible fixed assets +€18,954
up €18,954 (+30.3%), from €62,554 to €81,509
of which Plant, machinery and equipment: +€9,719
- Profit (loss) carried forward +€103,419
up €103,419 (+60.3%), from €171,591 to €275,010
- Debts after one year -€7,259
down €7,259 (-22.8%), from €31,833 to €24,574
- Tax, wage and social debts +€6,248
up €6,248 (+11.0%), from €56,571 to €62,819
- Current portion of long-term debt -€4,867
down €4,867 (-36.8%), from €13,243 to €8,376
- Gross operating margin +€13,914
up €13,914 (+9.5%), from €146,473 to €160,387
- Depreciation +€2,092
up €2,092 (+13.7%), from €15,233 to €17,325
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 | €283,982 | €381,939 | +€97,957 | +34.5% |
| Fixed assets | 21/28 | €62,554 | €81,509 | +€18,954 | +30.3% |
| Tangible fixed assets | 22/27 | €62,554 | €81,509 | +€18,954 | +30.3% |
| Plant, machinery and equipment | 23 | - | €9,719 | +€9,719 | |
| Furniture and vehicles | 24 | €62,554 | €71,789 | +€9,235 | +14.8% |
| Current assets | 29/58 | €221,427 | €300,430 | +€79,003 | +35.7% |
| Amounts receivable within one year | 40/41 | €18,840 | €21,000 | +€2,160 | +11.5% |
| Trade receivables | 40 | €18,840 | €21,000 | +€2,160 | +11.5% |
| Cash at bank and in hand | 54/58 | €202,060 | €276,240 | +€74,180 | +36.7% |
| Deferred charges and accrued income | 490/1 | €528 | €3,191 | +€2,663 | +504.7% |
| Total equity and liabilities | 10/49 | €283,982 | €381,939 | +€97,957 | +34.5% |
| Equity | 10/15 | €176,591 | €280,010 | +€103,419 | +58.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,591 | €275,010 | +€103,419 | +60.3% |
| Amounts payable | 17/49 | €107,391 | €101,929 | -€5,462 | -5.1% |
| Amounts payable after more than one year | 17 | €31,833 | €24,574 | -€7,259 | -22.8% |
| Financial debts | 170/4 | €31,833 | €24,574 | -€7,259 | -22.8% |
| Amounts payable within one year | 42/48 | €74,987 | €77,029 | +€2,042 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €13,243 | €8,376 | -€4,867 | -36.8% |
| Trade debts | 44 | €89 | €874 | +€784 | +876.2% |
| Suppliers | 440/4 | €89 | €874 | +€784 | +876.2% |
| Taxes, remuneration and social security | 45 | €56,571 | €62,819 | +€6,248 | +11.0% |
| Taxes | 450/3 | €56,571 | €62,819 | +€6,248 | +11.0% |
| Other amounts payable | 47/48 | €5,083 | €4,960 | -€124 | -2.4% |
| Accrued charges and deferred income | 492/3 | €571 | €326 | -€245 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,233 | €17,325 | +€2,092 | +13.7% |
| Other operating charges | 640/8 | €327 | €408 | +€80 | +24.5% |
| Non-recurring operating charges | 66A | - | €7,153 | +€7,153 | |
| Gross operating margin | 9900 | €146,473 | €160,387 | +€13,914 | +9.5% |
| Operating profit (loss) | 9901 | €130,912 | €135,501 | +€4,588 | +3.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +25.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +25.0% |
| Financial charges | 65/66B | €2,838 | €3,086 | +€248 | +8.7% |
| Recurring financial charges | 65 | €2,838 | €3,086 | +€248 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €128,074 | €132,415 | +€4,341 | +3.4% |
| Income taxes | 67/77 | €27,928 | €28,996 | +€1,067 | +3.8% |
| Profit (loss) for the period | 9904 | €100,146 | €103,419 | +€3,273 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,146 | €103,419 | +€3,273 | +3.3% |
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 6 October 2026 via checked.be.