FARUS Consult: 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 Consult
Largest movements
- Tangible fixed assets -€34,672
down €34,672 (-7.3%), from €476,026 to €441,354
- Receivables within one year -€16,297
down €16,297 (-32.9%), from €49,569 to €33,272
of which Trade receivables: -€22,541
- Cash +€8,243
up €8,243 (+21.0%), from €39,269 to €47,512
mainly Depreciation (+€34,672) and Receivables within one year (+€16,297)
- Debts after one year -€44,788
down €44,788 (-12.6%), from €355,623 to €310,835
of which Financial debts: -€47,318
- Reserves +€14,770
up €14,770 (+10.4%), from €142,671 to €157,440
of which Distributable reserves: +€14,770
- Tax, wage and social debts -€10,856
down €10,856 (-58.1%), from €18,689 to €7,833
of which Taxes: -€10,456
- Depreciation -€51,069
down €51,069 (-59.6%), from €85,741 to €34,672
- Gross operating margin -€14,779
down €14,779 (-17.8%), from €82,907 to €68,128
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 | €574,637 | €532,179 | -€42,458 | -7.4% |
| Fixed assets | 21/28 | €476,026 | €441,354 | -€34,672 | -7.3% |
| Tangible fixed assets | 22/27 | €476,026 | €441,354 | -€34,672 | -7.3% |
| Land and buildings | 22 | €417,990 | €402,337 | -€15,653 | -3.7% |
| Plant, machinery and equipment | 23 | €1,792 | €1,287 | -€505 | -28.2% |
| Furniture and vehicles | 24 | €2,488 | €933 | -€1,556 | -62.5% |
| Leasing and similar rights | 25 | €53,756 | €36,798 | -€16,959 | -31.5% |
| Current assets | 29/58 | €98,611 | €90,824 | -€7,787 | -7.9% |
| Amounts receivable after more than one year | 29 | €5,208 | €0 | -€5,208 | -100.0% |
| Other amounts receivable | 291 | €5,208 | €0 | -€5,208 | -100.0% |
| Amounts receivable within one year | 40/41 | €49,569 | €33,272 | -€16,297 | -32.9% |
| Trade receivables | 40 | €38,277 | €15,736 | -€22,541 | -58.9% |
| Other amounts receivable | 41 | €11,292 | €17,536 | +€6,244 | +55.3% |
| Cash at bank and in hand | 54/58 | €39,269 | €47,512 | +€8,243 | +21.0% |
| Deferred charges and accrued income | 490/1 | €4,564 | €10,040 | +€5,475 | +120.0% |
| Total equity and liabilities | 10/49 | €574,637 | €532,179 | -€42,458 | -7.4% |
| Equity | 10/15 | €144,671 | €159,440 | +€14,770 | +10.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €142,671 | €157,440 | +€14,770 | +10.4% |
| Tax-exempt reserves | 132 | €488 | €488 | = | 0.0% |
| Distributable reserves | 133 | €142,182 | €156,952 | +€14,770 | +10.4% |
| Amounts payable | 17/49 | €429,967 | €372,738 | -€57,228 | -13.3% |
| Amounts payable after more than one year | 17 | €355,623 | €310,835 | -€44,788 | -12.6% |
| Financial debts | 170/4 | €355,623 | €308,305 | -€47,318 | -13.3% |
| Other amounts payable | 178/9 | - | €2,530 | +€2,530 | |
| Amounts payable within one year | 42/48 | €74,343 | €61,903 | -€12,440 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €45,790 | €47,318 | +€1,529 | +3.3% |
| Trade debts | 44 | €9,865 | €6,753 | -€3,112 | -31.6% |
| Suppliers | 440/4 | €9,865 | €6,753 | -€3,112 | -31.6% |
| Taxes, remuneration and social security | 45 | €18,689 | €7,833 | -€10,856 | -58.1% |
| Taxes | 450/3 | €18,289 | €7,833 | -€10,456 | -57.2% |
| Remuneration and social security | 454/9 | €400 | €0 | -€400 | -100.0% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,741 | €34,672 | -€51,069 | -59.6% |
| Other operating charges | 640/8 | €3,868 | €4,328 | +€460 | +11.9% |
| Gross operating margin | 9900 | €82,907 | €68,128 | -€14,779 | -17.8% |
| Operating profit (loss) | 9901 | -€6,703 | €29,128 | +€35,831 | |
| Financial income | 75/76B | €475 | €744 | +€269 | +56.6% |
| Recurring financial income | 75 | €475 | €744 | +€269 | +56.6% |
| Financial charges | 65/66B | €14,930 | €14,206 | -€724 | -4.8% |
| Recurring financial charges | 65 | €14,930 | €14,206 | -€724 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,157 | €15,666 | +€36,823 | |
| Income taxes | 67/77 | €513 | €896 | +€382 | +74.5% |
| Profit (loss) for the period | 9904 | -€21,671 | €14,770 | +€36,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,671 | €14,770 | +€36,441 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.