FARTAX: 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.
FARTAX
Largest movements
- Cash +€20,625
up €20,625 (+168.6%), from €12,236 to €32,862
mainly Net result for the year (+€12,015) and Receivables within one year (+€8,172)
- Receivables within one year -€8,172
down €8,172 (-69.0%), from €11,836 to €3,665
of which Other amounts receivable: -€5,462
- Profit (loss) carried forward +€12,015
up €12,015, from -€6,233 to €5,783
- Tax, wage and social debts +€955
new in 2025: €955
of which Taxes: +€911
- Trade debts -€367
down €367 (-21.5%), from €1,706 to €1,338
- Turnover +€41,847
up €41,847 (+159.1%), from €26,294 to €68,140
- Gross operating margin +€34,477
up €34,477, from -€15,764 to €18,713
- Purchases and services +€7,369
up €7,369 (+17.5%), from €42,058 to €49,427
- Staff costs +€4,786
new in 2025: €4,786
- Financial charges +€852
up €852 (+1840.0%), from €46 to €899
of which Non-recurring financial charges: +€850
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 | €24,073 | €36,726 | +€12,654 | +52.6% |
| Fixed assets | 21/28 | - | €200 | +€200 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €24,073 | €36,526 | +€12,454 | +51.7% |
| Amounts receivable within one year | 40/41 | €11,836 | €3,665 | -€8,172 | -69.0% |
| Trade receivables | 40 | €5,831 | €3,121 | -€2,710 | -46.5% |
| Other amounts receivable | 41 | €6,006 | €544 | -€5,462 | -90.9% |
| Cash at bank and in hand | 54/58 | €12,236 | €32,862 | +€20,625 | +168.6% |
| Total equity and liabilities | 10/49 | €24,073 | €36,726 | +€12,654 | +52.6% |
| Equity | 10/15 | €12,367 | €24,383 | +€12,015 | +97.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,233 | €5,783 | +€12,015 | |
| Amounts payable | 17/49 | €11,706 | €12,344 | +€638 | +5.5% |
| Amounts payable within one year | 42/48 | €11,706 | €12,344 | +€638 | +5.5% |
| Trade debts | 44 | €1,706 | €1,338 | -€367 | -21.5% |
| Suppliers | 440/4 | €1,706 | €1,338 | -€367 | -21.5% |
| Taxes, remuneration and social security | 45 | - | €955 | +€955 | |
| Taxes | 450/3 | - | €911 | +€911 | |
| Remuneration and social security | 454/9 | - | €44 | +€44 | |
| Other amounts payable | 47/48 | €10,000 | €10,050 | +€50 | +0.5% |
| Turnover | 70 | €26,294 | €68,140 | +€41,847 | +159.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,058 | €49,427 | +€7,369 | +17.5% |
| Remuneration, social security and pensions | 62 | - | €4,786 | +€4,786 | |
| Other operating charges | 640/8 | €636 | €1,014 | +€378 | +59.5% |
| Gross operating margin | 9900 | -€15,764 | €18,713 | +€34,477 | |
| Operating profit (loss) | 9901 | -€16,400 | €12,914 | +€29,313 | |
| Financial income | 75/76B | €661 | €0 | -€661 | -100.0% |
| Recurring financial income | 75 | €661 | €0 | -€661 | -100.0% |
| Non-recurring financial income | 76B | €661 | - | -€661 | |
| Financial charges | 65/66B | €46 | €899 | +€852 | +1840.0% |
| Recurring financial charges | 65 | €46 | €48 | +€2 | +4.3% |
| Non-recurring financial charges | 66B | - | €850 | +€850 | |
| Profit (loss) for the period before taxes | 9903 | -€15,785 | €12,015 | +€27,800 | |
| Profit (loss) for the period | 9904 | -€15,785 | €12,015 | +€27,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,785 | €12,015 | +€27,800 |
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 8 October 2026 via checked.be.