FARSIGHT: 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.
FARSIGHT
Largest movements
- Cash +€12,098
up €12,098 (+103.8%), from €11,651 to €23,749
mainly Net result for the year (+€49,801) and Deferred charges and accrued income (+€5,367)
- Deferred charges and accrued income -€5,367
down €5,367 (-66.6%), from €8,057 to €2,690
- Tangible fixed assets +€3,853
up €3,853 (+257.7%), from €1,495 to €5,348
- Profit (loss) carried forward +€24,801
up €24,801, from €0 to €24,801
- Tax, wage and social debts -€9,887
down €9,887 (-41.4%), from €23,856 to €13,969
- Other debts -€5,494
down €5,494 (-17.1%), from €32,143 to €26,648
- Trade debts +€1,700
up €1,700 (+59.4%), from €2,861 to €4,561
- Gross operating margin +€30,476
up €30,476 (+83.8%), from €36,384 to €66,860
- Taxes +€7,214
up €7,214 (+104.9%), from €6,876 to €14,089
- Other operating charges -€3,589
down €3,589 (-79.4%), from €4,520 to €931
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 | €59,944 | €70,979 | +€11,035 | +18.4% |
| Fixed assets | 21/28 | €1,495 | €5,528 | +€4,033 | +269.7% |
| Tangible fixed assets | 22/27 | €1,495 | €5,348 | +€3,853 | +257.7% |
| Furniture and vehicles | 24 | €1,495 | €5,348 | +€3,853 | +257.7% |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €58,449 | €65,451 | +€7,002 | +12.0% |
| Amounts receivable within one year | 40/41 | €38,741 | €39,012 | +€271 | +0.7% |
| Trade receivables | 40 | €38,741 | €38,593 | -€148 | -0.4% |
| Other amounts receivable | 41 | - | €419 | +€419 | |
| Cash at bank and in hand | 54/58 | €11,651 | €23,749 | +€12,098 | +103.8% |
| Deferred charges and accrued income | 490/1 | €8,057 | €2,690 | -€5,367 | -66.6% |
| Total equity and liabilities | 10/49 | €59,944 | €70,979 | +€11,035 | +18.4% |
| Equity | 10/15 | €1,000 | €25,801 | +€24,801 | +2480.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €24,801 | +€24,801 | |
| Amounts payable | 17/49 | €58,944 | €45,178 | -€13,766 | -23.4% |
| Amounts payable within one year | 42/48 | €58,860 | €45,178 | -€13,682 | -23.2% |
| Trade debts | 44 | €2,861 | €4,561 | +€1,700 | +59.4% |
| Suppliers | 440/4 | €2,861 | €4,561 | +€1,700 | +59.4% |
| Taxes, remuneration and social security | 45 | €23,856 | €13,969 | -€9,887 | -41.4% |
| Taxes | 450/3 | €23,856 | €13,969 | -€9,887 | -41.4% |
| Other amounts payable | 47/48 | €32,143 | €26,648 | -€5,494 | -17.1% |
| Accrued charges and deferred income | 492/3 | €84 | €0 | -€84 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,417 | €1,816 | +€399 | +28.2% |
| Other operating charges | 640/8 | €4,520 | €931 | -€3,589 | -79.4% |
| Gross operating margin | 9900 | €36,384 | €66,860 | +€30,476 | +83.8% |
| Operating profit (loss) | 9901 | €30,448 | €64,113 | +€33,666 | +110.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €298 | €223 | -€75 | -25.0% |
| Recurring financial charges | 65 | €298 | €223 | -€75 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €30,150 | €63,890 | +€33,740 | +111.9% |
| Income taxes | 67/77 | €6,876 | €14,089 | +€7,214 | +104.9% |
| Profit (loss) for the period | 9904 | €23,274 | €49,801 | +€26,527 | +114.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,274 | €49,801 | +€26,527 | +114.0% |
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 4 October 2026 via checked.be.