FARUS: 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.
FARUS
Largest movements
- Tangible fixed assets -€22,168
down €22,168 (-2.9%), from €773,514 to €751,346
- Debts after one year -€39,312
down €39,312 (-5.2%), from €757,656 to €718,344
- Profit (loss) carried forward +€8,569
up €8,569 (+100.8%), from €8,504 to €17,073
- Other operating charges -€2,219
down €2,219 (-40.7%), from €5,447 to €3,228
- Gross operating margin +€1,616
up €1,616 (+3.1%), from €52,642 to €54,258
- Depreciation +€1,602
up €1,602 (+6.1%), from €26,398 to €28,000
- Financial charges +€1,129
up €1,129 (+10.1%), from €11,190 to €12,319
- Taxes +€1,040
up €1,040 (+94.4%), from €1,102 to €2,142
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 | €820,457 | €795,280 | -€25,177 | -3.1% |
| Fixed assets | 21/28 | €773,514 | €751,346 | -€22,168 | -2.9% |
| Tangible fixed assets | 22/27 | €773,514 | €751,346 | -€22,168 | -2.9% |
| Land and buildings | 22 | €773,514 | €751,346 | -€22,168 | -2.9% |
| Current assets | 29/58 | €46,943 | €43,934 | -€3,009 | -6.4% |
| Amounts receivable within one year | 40/41 | €12,100 | €16,503 | +€4,403 | +36.4% |
| Trade receivables | 40 | €12,100 | €14,810 | +€2,710 | +22.4% |
| Other amounts receivable | 41 | - | €1,694 | +€1,694 | |
| Cash at bank and in hand | 54/58 | €34,843 | €27,395 | -€7,448 | -21.4% |
| Deferred charges and accrued income | 490/1 | €0 | €36 | +€36 | |
| Total equity and liabilities | 10/49 | €820,457 | €795,280 | -€25,177 | -3.1% |
| Equity | 10/15 | €14,279 | €22,848 | +€8,569 | +60.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €775 | €775 | = | 0.0% |
| Distributable reserves | 133 | €775 | €775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,504 | €17,073 | +€8,569 | +100.8% |
| Amounts payable | 17/49 | €806,178 | €772,432 | -€33,746 | -4.2% |
| Amounts payable after more than one year | 17 | €757,656 | €718,344 | -€39,312 | -5.2% |
| Financial debts | 170/4 | €757,656 | €718,344 | -€39,312 | -5.2% |
| Amounts payable within one year | 42/48 | €48,522 | €54,088 | +€5,566 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €38,607 | €39,312 | +€705 | +1.8% |
| Trade debts | 44 | €4,697 | €6,922 | +€2,225 | +47.4% |
| Suppliers | 440/4 | €4,697 | €6,922 | +€2,225 | +47.4% |
| Taxes, remuneration and social security | 45 | €5,218 | €6,661 | +€1,443 | +27.6% |
| Taxes | 450/3 | €5,218 | €6,661 | +€1,443 | +27.6% |
| Other amounts payable | 47/48 | - | €1,193 | +€1,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,398 | €28,000 | +€1,602 | +6.1% |
| Other operating charges | 640/8 | €5,447 | €3,228 | -€2,219 | -40.7% |
| Gross operating margin | 9900 | €52,642 | €54,258 | +€1,616 | +3.1% |
| Operating profit (loss) | 9901 | €20,796 | €23,030 | +€2,233 | +10.7% |
| Financial charges | 65/66B | €11,190 | €12,319 | +€1,129 | +10.1% |
| Recurring financial charges | 65 | €11,190 | €12,319 | +€1,129 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €9,607 | €10,711 | +€1,104 | +11.5% |
| Income taxes | 67/77 | €1,102 | €2,142 | +€1,040 | +94.4% |
| Profit (loss) for the period | 9904 | €8,504 | €8,569 | +€64 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,504 | €8,569 | +€64 | +0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.