FAROMCO: 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.
FAROMCO
Largest movements
- Cash -€4,653
down €4,653 (-20.2%), from €23,019 to €18,365
mainly Deferred charges and accrued income (-€4,266) and Contributions, distributions and other (-€2,214)
- Deferred charges and accrued income +€4,266
up €4,266 (+398%), from €1,073 to €5,340
- Receivables within one year +€1,201
up €1,201 (+23.7%), from €5,068 to €6,269
of which Trade receivables: +€3,822
- Tangible fixed assets -€806
down €806 (-12.0%), from €6,716 to €5,909
of which Other tangible fixed assets: -€824
- Reserves -€2,064
down €2,064 (-16.7%), from €12,396 to €10,332
- Other debts +€955
new in 2025: €955
- Tax, wage and social debts +€609
up €609 (+14.8%), from €4,105 to €4,713
- Gross operating margin +€7,542
up €7,542, from -€2,899 to €4,643
- Taxes +€1,032
up €1,032 (+639%), from €162 to €1,193
- Financial charges +€689
up €689 (+249%), from €277 to €966
- Other operating charges +€239
up €239 (+62.7%), from €382 to €621
- Financial income +€56
up €56 (+38.2%), from €146 to €202
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 | €37,094 | €36,931 | -€163 | -0.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €7,738 | €6,905 | -€834 | -10.8% |
| Intangible fixed assets | 21 | €1,023 | €995 | -€28 | -2.7% |
| Tangible fixed assets | 22/27 | €6,716 | €5,909 | -€806 | -12.0% |
| Plant, machinery and equipment | 23 | €2,349 | €2,538 | +€189 | +8.1% |
| Furniture and vehicles | 24 | €1,111 | €939 | -€172 | -15.5% |
| Other tangible fixed assets | 26 | €3,256 | €2,432 | -€824 | -25.3% |
| Current assets | 29/58 | €29,356 | €30,027 | +€671 | +2.3% |
| Stocks and contracts in progress | 3 | €196 | €53 | -€143 | -72.9% |
| Stocks | 30/36 | €196 | €53 | -€143 | -72.9% |
| Amounts receivable within one year | 40/41 | €5,068 | €6,269 | +€1,201 | +23.7% |
| Trade receivables | 40 | €2,447 | €6,269 | +€3,822 | +156% |
| Other amounts receivable | 41 | €2,621 | - | -€2,621 | |
| Cash at bank and in hand | 54/58 | €23,019 | €18,365 | -€4,653 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,073 | €5,340 | +€4,266 | +398% |
| Total equity and liabilities | 10/49 | €37,094 | €36,931 | -€163 | -0.4% |
| Equity | 10/15 | €31,891 | €29,827 | -€2,064 | -6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,396 | €10,332 | -€2,064 | -16.7% |
| Distributable reserves | 133 | €12,396 | €10,332 | -€2,064 | -16.7% |
| Profit (loss) carried forward | 14 | €7,095 | €7,095 | = | 0.0% |
| Amounts payable | 17/49 | €5,203 | €7,105 | +€1,901 | +36.5% |
| Amounts payable within one year | 42/48 | €5,203 | €7,105 | +€1,901 | +36.5% |
| Trade debts | 44 | €1,099 | €1,437 | +€338 | +30.8% |
| Suppliers | 440/4 | €1,099 | €1,437 | +€338 | +30.8% |
| Taxes, remuneration and social security | 45 | €4,105 | €4,713 | +€609 | +14.8% |
| Taxes | 450/3 | €4,105 | €4,713 | +€609 | +14.8% |
| Other amounts payable | 47/48 | - | €955 | +€955 | |
| Non-recurring operating income | 76A | - | €3,749 | +€3,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €1,914 | +€37 | +2.0% |
| Other operating charges | 640/8 | €382 | €621 | +€239 | +62.7% |
| Gross operating margin | 9900 | -€2,899 | €4,643 | +€7,542 | |
| Operating profit (loss) | 9901 | -€5,158 | €2,108 | +€7,266 | |
| Financial income | 75/76B | €146 | €202 | +€56 | +38.2% |
| Recurring financial income | 75 | €146 | €202 | +€56 | +38.2% |
| Financial charges | 65/66B | €277 | €966 | +€689 | +249% |
| Recurring financial charges | 65 | €277 | €966 | +€689 | +249% |
| Profit (loss) for the period before taxes | 9903 | -€5,289 | €1,343 | +€6,632 | |
| Income taxes | 67/77 | €162 | €1,193 | +€1,032 | +639% |
| Profit (loss) for the period | 9904 | -€5,451 | €150 | +€5,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,451 | €150 | +€5,601 |
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 15 October 2026 via checked.be.