FARLIGHT: 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.
FARLIGHT
Largest movements
- Receivables within one year +€7,331
up €7,331 (+9.4%), from €77,852 to €85,183
of which Trade receivables: +€5,635
- Cash +€2,179
up €2,179 (+49.7%), from €4,381 to €6,560
mainly Trade debts (+€21,318) and Net result for the year (+€5,979)
- Tangible fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts +€21,318
up €21,318 (+193.1%), from €11,037 to €32,354
- Tax, wage and social debts -€17,315
down €17,315 (-82.8%), from €20,912 to €3,597
- Profit (loss) carried forward +€5,979
up €5,979 (+17.4%), from €34,412 to €40,391
- Other debts -€992
down €992 (-9.9%), from €10,001 to €9,009
- Other operating charges -€11,144
down €11,144 (-69.5%), from €16,027 to €4,883
- Gross operating margin -€9,624
down €9,624 (-35.0%), from €27,501 to €17,876
- Taxes -€7,256
down €7,256 (-56.3%), from €12,895 to €5,639
- Financial charges +€993
up €993 (+253.1%), from €392 to €1,386
- Depreciation -€380
no longer reported in 2025 (was €380)
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 | €83,733 | €92,273 | +€8,540 | +10.2% |
| Fixed assets | 21/28 | €1,500 | - | -€1,500 | |
| Tangible fixed assets | 22/27 | €1,500 | - | -€1,500 | |
| Furniture and vehicles | 24 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €82,233 | €92,273 | +€10,040 | +12.2% |
| Amounts receivable within one year | 40/41 | €77,852 | €85,183 | +€7,331 | +9.4% |
| Trade receivables | 40 | €77,852 | €83,486 | +€5,635 | +7.2% |
| Other amounts receivable | 41 | - | €1,696 | +€1,696 | |
| Cash at bank and in hand | 54/58 | €4,381 | €6,560 | +€2,179 | +49.7% |
| Deferred charges and accrued income | 490/1 | - | €530 | +€530 | |
| Total equity and liabilities | 10/49 | €83,733 | €92,273 | +€8,540 | +10.2% |
| Equity | 10/15 | €41,232 | €47,211 | +€5,979 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,412 | €40,391 | +€5,979 | +17.4% |
| Amounts payable | 17/49 | €42,501 | €45,062 | +€2,561 | +6.0% |
| Amounts payable within one year | 42/48 | €42,501 | €45,062 | +€2,561 | +6.0% |
| Financial debts | 43 | €551 | €102 | -€449 | -81.6% |
| Credit institutions | 430/8 | €551 | €102 | -€449 | -81.6% |
| Trade debts | 44 | €11,037 | €32,354 | +€21,318 | +193.1% |
| Suppliers | 440/4 | €11,037 | €32,354 | +€21,318 | +193.1% |
| Taxes, remuneration and social security | 45 | €20,912 | €3,597 | -€17,315 | -82.8% |
| Taxes | 450/3 | €20,912 | €3,597 | -€17,315 | -82.8% |
| Other amounts payable | 47/48 | €10,001 | €9,009 | -€992 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | - | -€380 | |
| Other operating charges | 640/8 | €16,027 | €4,883 | -€11,144 | -69.5% |
| Gross operating margin | 9900 | €27,501 | €17,876 | -€9,624 | -35.0% |
| Operating profit (loss) | 9901 | €11,093 | €12,993 | +€1,900 | +17.1% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €392 | €1,386 | +€993 | +253.1% |
| Recurring financial charges | 65 | €392 | €1,386 | +€993 | +253.1% |
| Profit (loss) for the period before taxes | 9903 | €10,701 | €11,618 | +€917 | +8.6% |
| Income taxes | 67/77 | €12,895 | €5,639 | -€7,256 | -56.3% |
| Profit (loss) for the period | 9904 | -€2,194 | €5,979 | +€8,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,194 | €5,979 | +€8,173 |
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 12 October 2026 via checked.be.