FARY: 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.
FARY
Largest movements
- Cash +€11
up €11 (+15.8%), from €70 to €81
mainly Net result for the year (+€3,320)
- Receivables within one year +€8
up €8 (+7.0%), from €108 to €116
- Profit (loss) carried forward +€3,320
up €3,320 (+14.3%), from -€23,287 to -€19,968
- Other debts -€3,300
down €3,300 (-67.8%), from €4,865 to €1,565
- Gross operating margin -€1,050
down €1,050 (-23.5%), from €4,467 to €3,417
- Turnover -€643
down €643 (-11.9%), from €5,400 to €4,757
- Purchases and services +€455
up €455 (+48.8%), from €933 to €1,388
- Financial charges -€67
down €67 (-40.7%), from €165 to €98
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 | €178 | €197 | +€19 | +10.5% |
| Current assets | 29/58 | €178 | €197 | +€19 | +10.5% |
| Amounts receivable within one year | 40/41 | €108 | €116 | +€8 | +7.0% |
| Other amounts receivable | 41 | €108 | €116 | +€8 | +7.0% |
| Cash at bank and in hand | 54/58 | €70 | €81 | +€11 | +15.8% |
| Total equity and liabilities | 10/49 | €178 | €197 | +€19 | +10.5% |
| Equity | 10/15 | -€4,687 | -€1,368 | +€3,320 | +70.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,287 | -€19,968 | +€3,320 | +14.3% |
| Amounts payable | 17/49 | €4,865 | €1,565 | -€3,301 | -67.8% |
| Amounts payable within one year | 42/48 | €4,865 | €1,565 | -€3,301 | -67.8% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €4,865 | €1,565 | -€3,300 | -67.8% |
| Turnover | 70 | €5,400 | €4,757 | -€643 | -11.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €933 | €1,388 | +€455 | +48.8% |
| Gross operating margin | 9900 | €4,467 | €3,417 | -€1,050 | -23.5% |
| Operating profit (loss) | 9901 | €4,467 | €3,417 | -€1,050 | -23.5% |
| Financial charges | 65/66B | €165 | €98 | -€67 | -40.7% |
| Recurring financial charges | 65 | €165 | €98 | -€67 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €4,302 | €3,320 | -€982 | -22.8% |
| Profit (loss) for the period | 9904 | €4,302 | €3,320 | -€982 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,302 | €3,320 | -€982 | -22.8% |
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 5 October 2026 via checked.be.